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How to file your taxes: step by step

Check if you need to file

Gather your documents

Get credits and deductions

File your return

Get your refund 

Pay taxes on time

Be ready to file taxes next year

How to file your taxes: step by step

Steps to file

Use these steps and resources to make filing your Form 1040 easier.

You might wish to file a tax return even if you are not required to. You might receive your money back:

• If you qualify for a refundable tax credit  

Refundable tax credits

Refundable tax credits are those that you can receive in the event that you have no outstanding taxes.

Amounts that you deduct from your total tax liability when you file your tax return are known as tax credits. The majority of tax credits simply lower your taxes up until they are zero. Beyond that, you can receive a refund for any unused credit through refundable credits.

For this reason, even if you are exempt, it is advisable to file taxes. Because they fail to file, a large number of persons who are eligible for refundable credits lose out on refunds.

See if you qualify for these refundable tax credits.

Earned Income Tax Credit (EITC) 

You could be eligible for the Earned Income Tax Credit if your working income is less than $64,000 and your investment income is less than $11,000.

Answer questions to see if you qualify for the EITC

Child Tax Credit (partially refundable)

You can be qualified for the Child Tax Credit if you are a parent. The credit is available for up to $2,000 per eligible child in 2023. To be eligible, a kid needs to:

• Have a Social Security number
• Be under age 17 at the end of 2023
• Be claimed as a dependent on your tax return

In 2023, a part of the Child Tax Credit is refundable. The Additional Child Tax Credit (ACTC) is the name of this section. Refunds of up to $1,600 per kid are possible for 2023.

Find out more about the Child Tax Credit

Child Tax Credit

Families with eligible children can receive tax benefits through the Child Tax Credit. It's possible that you can still get the credit if you don't often submit taxes.

Who Qualifies

You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.

To be a qualifying child for the 2023 tax year, your dependent generally must:

• Be under age 17 at the end of the year
• Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
• Provide no more than half of their own financial support during the year
• Have lived with you for more than half the year
• Be properly claimed as your dependent on your tax return
• Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
• Have been a U.S. citizen, U.S. national or U.S. resident alien

You qualify for the full amount of the 2023 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).

Parents and guardians with higher incomes may be eligible to claim a partial credit.

Use our Interactive Tax Assistant to check if you qualify.

How to Claim This Credit

You can claim the Child Tax Credit by entering your children and other dependents on Form 1040, U.S. Individual Income Tax Return, and attaching a completed Schedule 8812, Credits for Qualifying Children and Other Dependents.

Information if We Audit or Deny Your Claim:

• What to do if we audit your claim
• What to do if we deny your claim
• How to claim the credit if we denied it in the past

Other Tax Credits for Families

If you qualify for the Child Tax Credit, you may also qualify for these tax credits:

• Child and Dependent Care Credit
• Earned Income Tax Credit
• Adoption Credit and Adoption Assistance Programs
• Education credits

Child and Dependent Care Credit Information

If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses.

Your federal income tax may be reduced by claiming the Credit for Child and Dependent Care expenses on your tax return.

Who is eligible to claim the credit?

You may be eligible to claim the child and dependent care credit if:

• You paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work.
• You (or your spouse if filing a joint return) lived in the United States for more than half of the year. However, special rules apply to military personnel stationed outside of the United States.

Find out if you are eligible to claim the Child and Dependent Care credit.

Who Qualifies you for the credit?

A qualifying person generally is a dependent under the age of 13, a spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year.

How is the credit calculated?

The credit is calculated based on your income and a percentage of expenses that you incur for the care of qualifying persons to enable you to go to work, look for work, or attend school.

You may qualify for the Credit for Other Dependents for a child or dependent who is not a "qualifying child" for purposes of the Child Tax Credit.

Earned Income Tax Credit (EITC)

The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund.

Did you receive a letter from the IRS about the EITC? Find out what to do.

Who Qualifies

You may claim the EITC if your income is low- to moderate. The amount of your credit may change if you have children, dependents, are disabled or meet other criteria.

Military and clergy should review our Special EITC Rules because using this credit may affect other government benefits.

If you claim this credit, your refund may be delayed. By law, we must wait until mid-February to issue refunds to taxpayers who claim the Earned Income Tax Credit.

Still not sure if you qualify for the EITC? These resources may help:

• Basic EITC qualifications
• Earned income
• Income limits and credit tables
• Rules for qualifying children
• Disability and the Earned Income Tax Credit

Who Qualifies for the Earned Income Tax Credit (EITC)

Low- to moderate-income workers with qualifying children may be eligible to claim the Earned Income Tax Credit (EITC) if certain qualifying rules apply to them.

You may qualify for the EITC even if you can't claim children on your tax return. Find out how to claim the EITC without a qualifying child.

Basic Qualifying Rules

To qualify for the EITC, you must:

• Have worked and earned income under $63,398
• Have investment income below $11,000 in the tax year 2023
• Have a valid Social Security number by the due date of your 2023 return (including extensions)
• Be a U.S. citizen or a resident alien all year
• Not file Form 2555, Foreign Earned Income
• Meet certain rules if you are separated from your spouse and not filing a joint tax return

Special Qualifying Rules

The EITC has special qualifying rules for:

• Military members
• Clergy members
• Taxpayers and their relatives with disabilities

If you're unsure if you qualify for the EITC, use our Qualification Assistant.

Valid Social Security Number

To qualify for the EITC, everyone you claim on your taxes must have a valid Social Security number (SSN). To be valid, the SSN must be:

• Valid for employment
• Issued before the due date of the tax return you plan to claim (including extensions)

For the EITC, we accept a Social Security number on a Social Security card that has the words, "Valid for work with DHS authorization," on it.

For the EITC, we don't accept:

• Individual taxpayer identification numbers (ITIN)
• Adoption taxpayer identification numbers (ATIN)
• Social Security numbers on Social Security cards that have the words, "Not Valid for Employment," on them

For more information about the Social Security number rules for the EITC, see Rule 2 in Publication 596, Earned Income Credit.

Filing Status

In 2023, to qualify for the EITC, you can use one of the following statuses:

• Married filing jointly
• Head of household
• Qualifying surviving spouse
• Single
• Married filing separate

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2023, and either of the following apply.

• You lived apart from your spouse for the last 6 months of 2023, or 
• You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2023. 

If you're unsure about your filing status, use our EITC Qualification Assistant or the Interactive Tax Assistant.

There are special rules if you or your spouse are a nonresident alien.

Head of Household

You may claim the Head of Household filing status if you're not married and pay more than half the costs of keeping up your home where you live with your qualifying child.

Related: About Publication 501, Standard Deduction, and Filing Information.

Qualifying Surviving Spouse

To file as a qualifying widow or widower, all the following must apply to you:

• You could have filed a joint return with your spouse for the tax year they died. It does not matter if you filed a joint return.
• Your spouse died less than 2 years before the tax year you're claiming the EITC and you did not remarry before the end of that year
• You paid more than half the cost of keeping up a home for the year
• You have a child or stepchild you can claim as a relative. This does not include a foster child.
• This child lived in your home all year, except for temporary absences. Note: There are exceptions for a child who was born or died during the year and for a kidnapped child. For more information, see Qualifying Child Rules, Residency.

Earned Income and Earned Income Tax Credit (EITC) Tables

To claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) and credit limits for the current, previous and upcoming tax years.

Use the EITC tables to look up maximum credit amounts by tax year.

If you are unsure if you can claim the EITC, use the EITC Qualification Assistant.

Earned Income

Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own.

Types of Earned Income

• Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1
• Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
• Driving a car for booked rides or deliveries
• Running errands or doing tasks
• Selling goods online
• Providing creative or professional services
• Providing other temporary, on-demand or freelance work
• Money made from self-employment, including if you:
• Own or operate a business or farm
• Are a minister or member of a religious order
• Are a statutory employee and have income
• Benefits from a union strike
• Certain disability benefits you got before you were the minimum retirement age
• Nontaxable Combat Pay (Form W-2, box 12 with code Q)
• If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces' Tax Guide.

Earned income does not include:

• Pay you got for work when you were an inmate in a penal institution
• Interest and dividends
• Pensions or annuities
• Social Security
• Unemployment benefits
• Alimony
• Child support

Qualifying Child Rules

You may claim the Earned Income Tax Credit (EITC) for a child if your child meets the rules below.

To qualify for the EITC, a qualifying child must:

• Have a valid Social Security number
• Meet all 4 tests for a qualifying child
• Not be claimed by more than one person as a qualifying child

Tests for a qualifying child

A child is a qualifying child for EITC if they meet all 4 of these tests:

Use tab to go to the next focusable element

Age

To be a qualifying child for the EITC, your child must be:

• Any age and permanently and totally disabled at any time during the year. For more information, see Disability and Earned Income Tax Credit.

• Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return)

• Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or your spouse, if you file a joint return)

Full-time student definition

To be considered full-time, the student must have enrolled for the number of hours or courses their school considers to be full-time attendance. Students who work on "co-op" jobs in private industry as a part of a school's official program are also considered full-time students.

School definition

For the EITC, a school is:

• Elementary school
• Junior or senior high school
• College or university
• Technical, trade or mechanical school

A school is not:

• On-the-job training course
• Correspondence school
• School offering courses only through the Internet 

For more information on students and schools, see Publication 596, Earned Income Credit, Student Defined and School Defined.

Relationship

To be a qualifying child for the EITC, your child must be your:

• Son, daughter, stepchild, adopted child or foster child
• Brother, sister,  half-brother, half-sister, stepsister or stepbrother
• Grandchild, niece or nephew

Adopted child definition

An adopted child is a child who is lawfully placed with you for legal adoption.

Foster child definition

For the EITC, you can only claim a foster child that is placed with you by:

• A State or local government agency
• An Indian tribal government
• A tax-exempt organization licensed by a state or an Indian tribal government
• A court order

Residency

To be a qualifying child for the EITC, your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.

Birth or death of a child

If the child was born or died during year for which you claim the EITC and they lived with you for more than half of their life during that year we consider that more than half of the year for the EITC.

Temporary time away from home

If your child was temporarily away from home, we count that as time lived with you. For example, your relative may temporarily leave the home because of:

• Illness or hospitalization
• School attendance, vacation, business or military service
• Detention in a juvenile facility
• Kidnapping

For more residency information, see:

• Homeless shelters
• Military personnel
• Stationed outside the United States
• Extended active duty
• Kidnapped child

Joint return

If your child can file a joint return with another person (for example, their husband or wife), you may not be able to claim them.

To be a qualifying child for the EITC, your child must not have filed a joint return with another person (for example, their husband or wife) to claim any credits such as the EITC. Your child can file a joint tax return only to get a tax refund on tax withheld from their paycheck.

Only one person may claim a qualifying child

A child may meet all the requirements and qualify more than one person for the following child-related benefits: 

• Dependency exemption,
• EITC,
• Child tax credit/credit for other dependents/additional child tax credit,
• Head of household filing status or
• Dependent care credit/exclusion for dependent care benefits.

However, even if two or more persons have the same qualifying child, only one person can claim the child as a qualifying child for all these benefits. Special rules apply for parents who are divorced, separated, or who are living apart.

When two or more persons can claim the same qualifying child, the following tiebreaker rules apply. Subject to these rules, you may be able to decide who will claim the child-related benefits.

• If only one of the persons is the child’s parent, the child is treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period in 2023. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2023.
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2023.
• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2023, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.

See Publication 596, Earned Income Credit (EIC) for more information on the tiebreaker rules.

If you can’t claim the qualifying child because of the tiebreaker rules, you may be eligible to claim the EITC with no qualifying child.

Disability and the Earned Income Tax Credit (EITC) 

Find out if your disability benefits and the refund you get for the EITC qualify as earned income for the Earned Income Tax Credit (EITC).

Find out how you can claim a child of any age if the person has a total and permanent disability.

If you're unsure if you qualify for the EITC, use the EITC Qualification Assistant.

Disability benefits and earned income rules

If you get disability payments, your payments may qualify as earned income when you claim the Earned Income Tax Credit (EITC).

Disability payments qualify as earned income depending on:

• The type of disability payments you get:
• Disability retirement benefits
• Disability insurance payments
• Other disability benefits
• Your age when you start to get the disability payments

Disability retirement benefits

If you get disability retirement benefits before you reach the minimum retirement age, you must claim the benefits as earned income when you claim the EITC.

To find your minimum retirement age, check your retirement plan. The minimum retirement age is the earliest age you could get disability retirement benefits if you didn’t have the disability.

After you reach the minimum retirement age, your disability retirement payments do not quality as earned income.

Disability insurance payments

If you get disability insurance payments, your payments do not qualify as earned income when you claim the EITC if you paid the premiums for the insurance policy. If you got the policy through your employer, your Form W-2 may show the amount you paid in box 12 with code J.

For more information about disability insurance and the EITC, see Life insurance & disability insurance proceeds.

Other disability benefits

Other disability benefits don’t count as earned income when you claim the EITC.  These include:

• Social Security Disability Insurance
• Supplemental Security Income (SSI)
• Military disability pensions

How the EITC affects other government benefits

If you apply for or get benefits or assistance using a program that uses federal funds, the refund you get when you claim the EITC does not count as income. It can’t be counted as income for at least 12 months after you get it.

To find out if this rule applies to your benefits, check with your benefit coordinator.

Claim a qualifying child with a disability

The qualifying child you claim for the EITC can be any age if they:

• Have a permanent and total disability and
• Have a valid Social Security number

If the child gets disability benefits, they may still be your qualifying child for the EITC. Find out more about the additional tests for a qualifying child.

Permanent and total disability

A person has a permanent and total disability if both of the following apply:

• They can’t engage in any substantial gainful activity because of a physical or mental condition and
• A doctor determines their condition:
• Has lasted continuously for at least a year or
• Will last continuously for at least a year or
• Can lead to death

How to prove a permanent and total disability

You must prove that your child has a permanent or total disability.

To prove your child's disability, get a letter from their doctor, healthcare provider or any social service program or agency that can verify their disability.

Sheltered employment and substantial gainful activity

We do not consider sheltered employment “substantial gainful activity.”

Sheltered employment is when a child with a physical or mental disability works for minimal pay under a special program.

If people with physical or mental disabilities work for minimal pay, it must be done at a qualified location. Qualified locations include:

• Sheltered workshops
• Hospitals and similar institutions
• Homebound programs
• Department of Veterans Affairs (VA) sponsored homes

Keeping up a Home

If you paid more than half the total cost to keep up a home during the tax year you file your taxes, you meet the requirement of paying more than half the cost of keeping up the home.

Costs include:

• Rent, mortgage interest, real estate taxes and home insurance
• Repairs and utilities
• Food eaten in the home
• Some costs paid with public assistance

Costs don't include:

• Money you got from Temporary Assistance for Needy Families or other public assistance programs
• Clothing, education and vacations expenses
• Medical treatment, medical insurance payments and prescription drugs
• Life insurance
• Transportation costs like insurance, lease payments or public transportation
• Rental value of a home you own
• Value of your services or those of a member of your household

U.S. Citizen or Resident Alien

To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.

If you or your spouse were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and you or your spouse is a:

• U.S. Citizen with a valid Social Security number or
• Resident alien who was in the U.S. at least 6 months of the year you're filing for and has a valid Social Security number

Claim the EITC Without a Qualifying Child

You are eligible to claim the EITC without a qualifying child if you meet all the following rules. You (and your spouse if you file a joint tax return) must:

• Meet the EITC basic qualifying rules
• Have your main home in the United States for more than half the tax year
• The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands or Puerto Rico
• Not be claimed as a qualifying child on anyone else's tax return
• Be at least age 25 but under age 65 (at least one spouse must meet the age rule)

When You Will Get Your Refund

The IRS expects most EITC/Additional CTC related refunds to be available in taxpayer bank accounts or on debit cards by March 1, if they chose direct deposit and there are no other issues with their tax return. However, some taxpayers may see their refunds a few days earlier. Check Where's My Refund? or the IRS2Go mobile app to check your refund status.

How to Claim this Credit

Get instructions on how to claim the EITC for past tax years.

Find information on How to avoid common errors.

American Opportunity Tax Credit (partially refundable)

If you paid qualified education expenses for an eligible college student, you may be able to claim a credit of up to $2,500 per year. Up to $1,000 of the American Opportunity Tax Credit is refundable.

Your income must be $90,000 or less ($180,000 or less for married filing jointly) to claim the credit.

Find details on the American Opportunity Tax Credit

Premium Tax Credit

If you buy health insurance through the Health Insurance Marketplace and meet other criteria, you may be able to claim the Premium Tax Credit. This is a refundable credit based on your income and the cost of your healthcare plan.

• If your employer withheld more taxes than you owe

If you owe tax, it's important to file and pay on time to avoid penalties and interest.

Pay taxes on time

When taxes are due

Each year, your tax is due by the filing deadline even if you get a filing extension. The filing deadline for 2023 tax returns is April 15, 2024.

If you have self-employment income or other income that doesn't have taxes withheld, you may need to make quarterly estimated tax payments.

Make a payment 

Make a tax payment anytime online, from your bank account, with a card or by mail. If you can't pay, get help with tax debt.

If you file electronically, your tax software will generally give you payment options.

Request a payment plan 

If you can't pay by the deadline, request a payment plan. We encourage you to pay your taxes in full because penalties and interest will continue to grow until you pay the full balance. Find more information on IRS help with tax debt.

Pay as you go 

You must pay taxes as you earn income through the year. You can pay by having your employer withhold tax from your paycheck or by making estimated payments.

To make sure you're paying the right amount through the year, use the Tax Withholding Estimator.

Check if you need to file a tax return

Who must file

Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return.

Generally, you need to file if:

• Your gross income is over the filing requirement
• You have over $400 in net earnings from self-employment (side jobs or other independent work)
• You had other situations that require you to file

See if you need to file: answer questions to find out

If you don’t usually file

Even if you make less than the income required to file, consider filing anyway. You may get money back:

• If you qualify for a refundable tax credit
• If your paycheck had federal income tax withheld
• If you made estimated tax payments

Check your filing requirement

Your requirement to file a tax return depends on your:

• Age
• Filing status
• Income

Check if you need to file:

Use tab to go to the next focusable element

If you’re a dependent on someone else’s tax return

See filing requirements for dependents.

If you were under 65 at the end of 2023

If your filing status is:	File a tax return if your gross income was at least:
Single	$13,850
Head of household	$20,800
Married filing jointly	$27,700 (both spouses under 65) $29,200 (one spouse under 65)
Married filing separately	$5
Qualifying surviving spouse	$27,700

If you were 65 or older at the end of 2023

If your filing status is:	File a tax return if your gross income was at least:
Single	$15,700
Head of household	$22,650
Married filing jointly	$30,700 (both spouses 65 or older)
Married filing separately	$5
Qualifying surviving spouse	$29,200

Gather your documents

What you'll need

Organise your paperwork so you can file your taxes quickly and easily. In this manner, mistakes that can cause a delay in your refund can be avoided, deductions and credits can be claimed, and a correct return can be prepared.

Personal information

• Social Security number or individual tax ID number (ITIN) for you and anyone else on your return
• Bank account and routing numbers to get a refund or pay by direct deposit
• Your adjusted gross income (AGI) and exact refund amount from your last tax return
• Your current address — notify us if you changed your address
• If you e-filed last year, your self-select PIN
• If you were a victim of identity theft, your IP PIN

Income documents

• Paycheck stubs 
• Statements from banks, payment apps or online marketplaces 
• Checks paid to you 
• Records of digital asset transactions 
• Unemployment benefit checks 

Forms W-2, 1099 or other information returns

Any individuals or groups who made payments to you throughout the year must declare those payments on an information return filed with the IRS. They have to transmit a copy of these forms to you and file them with the IRS. In January or February, you should receive them electronically or via mail.

These forms report income you received during the year:

Forms W-2 show your wages from employers. Here's what to do if you didn't get a W-2.

Forms 1099 show other types of income. The most common are:

• Form 1099-K for payments from payment cards and online marketplaces
• 1099-G for government payments such as unemployment benefits
• Form 1099-INT from banks and brokers showing interest you received
• Form 1099-DIV for dividends and distributions paid to you
• 1099-NEC for freelance and independent contractor work in the gig economy
• Form 1099-R for retirement plan distributions or pensions or annuities
• Form SSA-1099 for Social Security benefits
• Form 1099-MISC for other miscellaneous income
• Form 1095-A, Health Insurance Marketplace Statement, lets you reconcile advance payments or claims

Documents for credits or deductions

• Childcare or dependent care expenses 
• Home mortgage and property tax records 
• Donations to charity 
• Health savings account or flexible spending account contributions 
• Healthcare expenses 
• Retirement contributions 
• If you're a student or teacher, receipts for books, tuition and other education expenses

Documents from side jobs and self-employment

• Statements from banks, payment apps, card processors or online marketplaces 
• Checks paid to you 
• Receipts and mileage logs for travel, gift and car expenses 
• Records of deductible office expenses 
• Estimated tax payments 
• Other business income and expense records 

Find more self-employment records you should keep

What kind of records should I keep

Any recordkeeping system that works well for your company and makes it easy to see your revenue and expenses can be used. The kind of documents you must maintain for federal tax reasons depends on the type of business you operate.  Your recordkeeping system should include a summary of your business transactions. This summary is ordinarily made in your business books (for example, accounting journals and ledgers). Your books must show your gross income, as well as your deductions and credits. For most small businesses, the business checking account is the main source for entries in the business books.

Some businesses choose to use electronic accounting software programs or some other type of electronic system to capture and organize their records. The electronic accounting software program or electronic system you choose should meet the same basic recordkeeping principles mentioned above.  All requirements that apply to hard copy books and records also apply to electronic records. For more detailed information refer to Publication 583, Starting a Business and Keeping Records.

Supporting Business Documents

Your business's transactions, including sales, wages, and purchases, will provide supporting documentation. Sales slips, paid bills, invoices, receipts, deposit slips, and cancelled checks are examples of supporting documentation. These documents contain the information you need to record in your books. It is important to keep these documents because they support the entries in your books and on your tax return. You should keep them in an orderly fashion and in a safe place. For instance, organize them by year and type of income or expense.

The following are some of the types of records you should keep:

• Gross receipts are the income you receive from your business. You should keep supporting documents that show the amounts and sources of your gross receipts. Documents for gross receipts include the following:
• Cash register tapes
• Deposit information (cash and credit sales)
• Receipt books
• Invoices
• Forms 1099-MISC
• Purchases are the items you buy and resell to customers. If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into finished products. Your supporting documents should identify the payee, the amount paid, proof of payment, the date incurred, and include a description of the item to show that the amount was for purchases.  Documents for purchases include the following:
• Canceled checks or other documents reflecting proof of payment/electronic funds transferred
• Cash register tape receipts
• Credit card receipts and statements
• Invoices
• Note: A combination of supporting documents may be needed to substantiate all elements of the purchase.
• Expenses are the costs you incur (other than purchases) to carry on your business. Your supporting documents should identify the payee, the amount paid, proof of payment, the date incurred, and include a description of the item purchased or service received that shows the amount was for a business expense. Documents for expenses include the following:
• Canceled checks or other documents reflecting proof of payment/electronic funds transferred
• Cash register tape receipts
• Account statements
• Credit card receipts and statements
• Invoices
• Note: A combination of supporting documents may be needed to substantiate all elements of the expense.
• Travel, Transportation, Entertainment, and Gift Expenses
  If you deduct travel, entertainment, gift or transportation expenses, you must be able to prove (substantiate) certain elements of expenses.  For additional information, refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses.
• Assets are the property, such as machinery and furniture, that you own and use in your business. You must keep records to verify certain information about your business assets. You need records to compute the annual depreciation and the gain or loss when you sell the assets. Documents for assets should show the following information:
• When and how you acquired the assets
• Purchase price
• Cost of any improvements
• Section 179 deduction taken
• Deductions taken for depreciation
• Deductions taken for casualty losses, such as losses resulting from fires or storms
• How you used the asset
• When and how you disposed of the asset
• Selling price
• Expenses of sale
• The following documents may show this information.
• Purchase and sales invoices
• Real estate closing statements
• Canceled checks or other documents that identify payee, amount, and proof of payment/electronic funds transferred
• Employment taxes
  There are specific employment tax records you must keep.  Keep all records of employment for at least four years.  For additional information, refer to Recordkeeping for Employers and Publication 15, Circular E Employers Tax Guide.

Pay taxes on time

When taxes are due

Each year, your tax is due by the filing deadline even if you get a filing extension. The filing deadline for 2023 tax returns is April 15, 2024.

If you have self-employment income or other income that doesn't have taxes withheld, you may need to make quarterly estimated tax payments.

Make a payment 

Make a tax payment anytime online, from your bank account, with a card or by mail. If you can't pay, get help with tax debt.

If you file electronically, your tax software will generally give you payment options.

Request a payment plan 

Ask for a payment plan if you won't be able to pay by the deadline. Since penalties and interest will mount until the entire debt is paid, we strongly advise you to pay your taxes in full. Learn more about IRS tax debt assistance.

Pay as you go 

As your income increases during the year, taxes must be paid. Either you or your employer can make estimated payments or have tax withheld from your paycheck.

Use the Tax Withholding Estimator to ensure that you are paying the correct amount each year.

Be ready to file taxes next year 

Be prepared

When you finish your taxes, take a few minutes to prepare for next year. Planning for tax time throughout the year can help you:

• Save time and stress 
• File an accurate return 
• Get your refund faster 

Here are steps you can take to make filing next year's return easier.

Organize your tax records 

Create folders for your tax documents. This includes:

• Documents and receipts you gathered
• Forms sent to you in January and February

Find out how long to keep tax records

Update your information as it changes 

If you move or change your name, promptly update your information.

Check your withholding 

If your refund or tax bill wasn't what you want for next year, you can adjust it by changing your withholding. Check your withholding any time your income or tax situation changes throughout the year. To change the amount you withhold, give your employer an updated W-4.

Consider life events 

If you move, get married or divorced, have a child, get a second job, retire or have other changes, it can affect your taxes. Find out what to do for certain life events.

Amend your return 

You might need to file an amended return if we notify you of a discrepancy on your return or if you discover you made a mistake. 

How refunds work

You can receive a refund if you paid more in taxes throughout the year than you owed. If you are eligible for a refundable credit, you can still receive a refund even if you did not pay tax.

Check your refund

If you e-file your return, you can usually see your refund status after about 48 hours with Where's My Refund? You can get your refund information for the current year and past 2 years.

Check your refund on an amended return

Amended returns take up to 3 weeks to show up in our system and up to 16 weeks to process. To check on an amended return, visit Where's My Amended Return?

When to expect your refund 

To process your refund, it usually takes:

• Up to 21 days for an e-filed return
• 4 weeks or more for amended returns and returns sent by mail
• Longer if your return needs corrections or extra review

The timing of your refund may change if you:

• Claim the Earned Income Tax Credit or Child Tax Credit
• File a paper return
• File an amended return
• Request injured spouse relief
• File a Form 1040-NR, Nonresident Alien Income Tax Return
• Make an error on your return

When to expect your refund if you claimed the Earned Income Tax Credit or Additional Child Tax Credit

If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), you can expect to get your refund by February 27 if:

• You file your return online
• You choose to get your refund by direct deposit
• We found no issues with your return

However, some taxpayers may see their refunds a few days earlier. Check Where’s My Refund for your personalized refund date. Where's My Refund should show an updated status by February 17 for most early EITC/ACTC filers.

Additionally, your financial institution may need time to accept your direct deposit or issue a debit card. Many institutions don’t process payments on weekends or holidays. So, if you file early, be aware of federal and local holidays that may affect how soon you get your refund.

Why we hold your refund

By law, we can’t issue EITC or ACTC refunds before mid-February. This includes your entire refund, not just the part that’s related to the credit you claimed on your tax return.

If you claim the EITC or ACTC, we may need more information from you about your return. If we do, we will send you a letter.

How to track your refund

Check the status of your refund:

• Where’s my refund
• IRS2Go app

We update both applications once a day, usually overnight. This means there's no need to check the status more often.

Resources

• Earned Income Tax Credit (EITC)
• Additional Child Tax Credit (ACTC)

Where's My Refund?

Use this tool to check your refund. Your refund status will appear around:

• 24 hours after you e-file a current-year return
• 3 or 4 days after you e-file a prior-year return
• 4 weeks after you file a paper return

Check your refund

Information is updated once a day, overnight.

What you need

• Your Social Security or individual taxpayer ID number (ITIN)
• Your filing status
• The exact refund amount on your return

Find your tax information in your online account or get a copy (transcript) of your tax records.

To check an amended return, visit Where's My Amended Return?

Using a mobile device?

Check your refund on the IRS2Go app

How it works

Where's My Refund shows your refund status:

• Return Received – We received your return and are processing it.
• Refund Approved – We approved your refund and are preparing to issue it by the date shown.
• Refund Sent – We sent the refund to your bank or to you in the mail. It may take 5 days for it to show in your bank account or several weeks for your check to arrive in the mail.

Before you file a second tax return

Filing the same tax return again typically won't speed up your refund and could cause delays.

You should resubmit your tax return, electronically if possible, only if all of these apply:

• You are due a refund
• You filed on paper more than 6 months ago
• Where’s My Refund doesn’t show that we received your return.

When to call us

Call us about your refund status only if Where's My Refund recommends you contact us.

IRS phone numbers and tax help options

If your refund is delayed

Your refund may be delayed if your return needs corrections or extra review. If we need more information to process your return, we'll send you a letter. Why your refund might be taking longer

File an amended return

If you find a mistake after filing your taxes, you may need to amend your return. To see if you should file an amended return: answer these questions on the Should I File an Amended Return? 

Should I file an amended return?

After filing your original return, you may determine that you made an error or omitted something from your return. Although the IRS often finds and corrects errors during processing, there are certain situations in which you may need to file an amended return to correct an error or make other changes to your return.

This interview will help you determine if you should file an amended return to correct an error or make other changes to your return.

Information you'll need

• Reason for making a change to a previously filed federal income tax return

Note: Use this tax tool only if you're amending one of the following forms: Form 1040, U.S. Individual Income Tax Return, Form 1040-A, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors, Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents, Form 1040-NR, U.S. Nonresident Alien Income Tax Return, or Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.

Disclaimer

Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.

Estimated completion time: 5 minutes

Please note: After 30 minutes of inactivity, you'll be forced to start over.

Caution: Using the "Back" button within the ITA tool could cause an application error.

Begin

Check on an amended return

Check the status of an amended return 

Where's My Amended Return?

You can check the status of an amended return around 3 weeks after you submit it. It will take up to 20 weeks to process your return.

Where’s My Amended Return will show your amended return status for this tax year or up to 3 prior years.

Check your amended return

What you need

• Social Security number
• Date of birth
• Zip code  

System availability

Where’s My Amended Return is available 24 hours a day except for:

• Mondays from 12 - 3 a.m. ET
• Occasional Sundays from 1 - 7 a.m. ET

Returns you can’t check with Where’s My Amended Return

Where's My Amended Return can’t give you the status for:

• Business returns
• Returns with a foreign address
• Carryback applications and claims
• Injured spouse claims
• Form 1040 marked as an amended or corrected return (instead of 1040-X)
• Returns processed by special units such as Examination or Bankruptcy

When to call us

Call us about your return status only if Where's My Amended Return directs you to contact us.
IRS phone numbers and tax help options

Reasons to amend a return

File an amended return if there's a change in your:

• Filing status
• Income
• Deductions
• Credits
• Dependents
• Tax liability

You don't need to amend your return if we:

• Let you know that we corrected errors on your return.
• Accept your return without certain forms or schedules or ask you to send them.

When to file an amended return

Generally, you must file an amended return within 3 years after the date you filed your original return or 2 years after the date you paid the tax, whichever is later. If you filed early, count from the April tax deadline.

Special rules apply to file for refunds when you have net operating losses, foreign tax credits, bad debts, and other issues.

You may have more time to amend for:

• A federally declared disaster
• Service in a combat zone or contingency operation
• A bad debt or worthless security
• A foreign tax credit or deduction
• A loss or credit carryback

Find details on when to file an amended return

How to file an amended return

To amend a return, file Form 1040-X, Amended U.S. Individual Income Tax Return. You can use tax software to electronically file your 1040-X online.

Submit all the same forms and schedules as you did when you filed your original Form 1040 even if you don't have adjustments on them.

File Form 8879, IRS e-file Signature Authorization with your 1040-X.

You can file up to 3 amended returns for the same year.

File on paper if you're amending a return you originally filed on paper and Forms 1040 and Form 1040-SR, U.S. Return for SeniorsPDF before 2020, and Form 1040-NR, Nonresident Alien Income Tax ReturnPDF before 2021.

Get your refund on your amended return

If you amend a return for tax years 2021 and later, you can request your refund by direct deposit. Enter your bank account information on the electronically filed Form 1040-X or corrected Form 1040-SS/PR. If you submitted a paper version of Form 1040-X, you'll receive a paper check.

You can also attach Form 8888, Allocation of Refund (Including Savings Bond Purchases)PDF to deposit your refund to multiple bank accounts. You can't use refunds from amended returns to buy savings bonds.

If you owe tax

Mail a check or money order payable to United States Treasury with Form 1040-V, Payment VoucherPDF. If you owe additional tax, file your amended return, and pay the tax by the April due date to avoid penalties and interest. Your return will replace your original return. If you file after the April due date, don't include any interest or penalties on your amended return. We'll make any needed adjustments automatically.

State tax returns

If you change your federal return, it may affect your state tax liability. For information on how to correct your state tax return, contact your state tax agency. Don't attach your state tax return to your amended return.

Injured spouse relief

Injured spouse relief can help you get back your share of a federal tax refund that was reduced to pay your spouse's debts. Refunds on a joint tax return may be applied to overdue debts such as:

• Past-due child support
• Debts to federal agencies
• State income tax obligations
• State unemployment compensation debts

On this page

You may be eligible
What to do if you receive a notice
When to request relief
How to request relief
After you request relief

You may be eligible

You may be eligible for injured spouse relief if:

• You filed a joint return with your spouse
• Your tax refund was applied to your spouse's overdue debts
• You weren't responsible for the debt

Married persons who file separate returns in community property states may also qualify for relief. See Community property laws for more information.

Find out if you are eligible for injured spouse relief.

What to do if you receive a notice

If we reduce your refund, you'll get a Notice of Offset from the IRS or the U.S. Treasury's Bureau of the Fiscal Service (BFS) showing:

• The original refund amount
• The amount applied to your spouse's debt
• The agency receiving the payment
• The address and phone number of the agency

If you believe you don't owe the debt or you disagree with the amount taken from your refund, follow the instructions on your notice.

If you didn't receive a notice, contact the Bureau of the Fiscal Service's Treasury Offset Program (TOP) call center at 800-304-3107 (or TTY/TDD 800-877-8339), Monday through Friday 7:30 a.m. to 5 p.m. Central time.

When to request relief

File Form 8379 within 3 years from date the return was filed or 2 years from the date the tax was paid, whichever is later. If you didn't file a return, you must file within 2 years of the date the tax was paid.

Find details, including times when those periods may be extended, in Internal Revenue Code Section 6511.

How to request relief

To request injured spouse relief, file Form 8379, Injured Spouse Allocation. You can file it with your tax return by mail or electronically. You can also mail it separately when you receive notice that your refund was applied to an outstanding debt.

Fill in your taxpayer identification numbers in the same order as they appear on your joint tax return. Follow the Form 8379 instructions carefully and attach all required forms such as W-2s and 1099s. You must file a new Form 8379 for each year when you want to reclaim a refund.

Mail Form 8379 to the IRS Service Center where you filed your original return.

After you request relief

It can take us up to 8 weeks to process Form 8379 by itself and longer if you file it with your tax return. We calculate the amount of refund you can claim. If you lived in a community property state, we divide the refund based on state community property law.

Not all debts can legally be taken out of a tax refund. To determine whether a debt other than federal tax can be taken from your refund, contact BFS's TOP call center at 800-304-3107 (800-877-8339 for TTY/TDD help).

About Form 1040-NR, U.S. Nonresident Alien Income Tax Return 

You may need to file Form 1040-NR if you:

• Were a nonresident alien engaged in a trade or business in the United States.
• Represented a deceased person who would have had to file Form 1040-NR.
• Represented an estate or trust that had to file Form 1040-NR. 

Current Revision

Form 1040-NRPDF

Instructions for Form 1040-NR (Print VersionPDF)

Recent Developments

Revised 2021 Instructions for Schedule H (Form 1040)

This is an archival or historical document and may not reflect current law, policies or procedures.

More In Forms and Instructions

If you downloaded the 2021 Instructions for Schedule H (Form 1040), Household Employment Taxes prior to February 11, 2022, please be advised that those instructions have been revised to correct the instructions for steps within the Worksheets 3 and 4, as described below. The amendment pertains to household employers who paid qualified sick and family leave wages in 2021, and the wages paid were over the social security wage base limit of $142,800.

On page 13, Worksheet 3, step 2e(i) instructions updated the reference to Schedule H (From 1040), line 1a instead of line 3.

On page 14, Worksheet 4, step 2a(iii) instructions updated the reference to Schedule H (Form 1040), line 1a instead of line 3.

On page 14, Worksheet 4, step 2f(iii) instructions updated the reference to Schedule H (Form 1040), line 1a instead of line 3.

Please download the instructions again for the revised instructions.

Form 1040, 1040-SR, or 1040-NR, line 3a, Qualified dividends -- 06-APR-2021

Don't enter an amount less than zero on line 3a (qualified dividends) of Form 1040, 1040-SR, or 1040-NR.

Filing Extension and Other Relief for Form 1040 Filers PDF-- 29-MAR-2021

Exclusion of up to $10,200 of Unemployment Compensation for Tax Year 2020 Only

This is an archival or historical document and may not reflect current law, policies or procedures.

If your modified adjusted gross income (AGI) is less than $150,000, the American Rescue Plan Act enacted on March 11, 2021, allows you to exclude from income up to $10,200 of unemployment compensation paid in 2020. This means you don’t have to pay tax on unemployment compensation of up to $10,200 on your 2020 tax return only. If you are married, each spouse receiving unemployment compensation may exclude up to $10,200 of their unemployment compensation. If you filed married filing joint and live in a community property state, each spouse can exclude up to $10,200 even if only one of you received unemployment compensation. Amounts over $10,200 for each individual are still taxable. If your modified AGI is $150,000 or more, you can’t exclude any unemployment compensation. If you file Form 1040-NR, you can’t exclude any unemployment compensation for your spouse.

The exclusion should be reported separately from your unemployment compensation. See the updated instructions and the Unemployment Compensation Exclusion Worksheet to figure your exclusion and the amount to enter on Schedule 1, line 8.  

When figuring the following deductions or exclusions from income, if you are asked to enter an amount from Schedule 1, line 7 enter the total amount of unemployment compensation reported on line 7 (not reduced by any exclusion amount) and if you are asked to enter an amount from Schedule 1, line 8, enter the amount from line 3 of the Unemployment Compensation Exclusion Worksheet. See the specific form or instructions for more information. If you file Form 1040-NR, you aren’t eligible for any of these deductions. See the Instructions for Form 1040-NR for details.

• Taxable social security benefits (Instructions for Form 1040 or 1040-SR, Social Security Benefits Worksheet)
• IRA deduction (Instructions for Form 1040 or 1040-SR, IRA Deduction Worksheet)
• Student loan interest deduction (Instructions for Form 1040 or 1040-SR, Student Loan Interest Deduction Worksheet)
• Nontaxable amount of Olympic or Paralympic medals and USOC prize money (Instructions for Form 1040 or 1040-SR, Schedule 1, line 8)
• The exclusion of interest from Series EE and I U.S. Savings Bonds issued after 1989 (Form 8815)
• The exclusion of employer-provided adoption benefits (Form 8839)
• Tuition and fees deduction (Form 8917)
• The deduction of up to $25,000 for active participation in a passive rental real estate activity (Form 8582)

If you have already filed your 2020 Form 1040 or 1040-SR, you may need to file an amended return if you have not already filed one for the exclusion. The IRS is no longer automatically correcting tax year 2020 accounts to allow the exclusion for people who already filed their tax return reporting unemployment compensation. Refer to Topic D: Amended Return (Form 1040-X) for more information about filing an amended return.

The 2020 instructions for Schedule 1 (Form 1040), line 7, Unemployment Compensation, read as follows.

Line 7

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2020. Report this amount on line 7.

Caution. If the amount reported in box 1 of your Form(s) 1099-G is incorrect, report on line 7 only the actual amount of unemployment compensation paid to you in 2020.

Caution. When figuring any of the following deductions or exclusions, include the full amount of your unemployment benefits reported on Schedule 1, line 7 (unreduced by any exclusion amount): taxable social security benefits, IRA deduction, student loan interest deduction, nontaxable amount of Olympic or Paralympic medals and USOC prize money, the exclusion of interest from Series EE and I U.S. Savings Bonds issued after 1989, the exclusion of employer-provided adoption benefits, the tuition and fees deduction, and the deduction of up to $25,000 for active participation in a passive rental real estate activity. See the specific form or instructions for more information. If you file Form 1040-NR, you aren’t eligible for all of these deductions. See the Instructions for Form 1040-NR for details.

Note. If your modified adjusted gross income (AGI) is less than $150,000, the American Rescue Plan enacted on March 11, 2021, excludes from income up to $10,200 of unemployment compensation paid to you in 2020. The $150,000 threshold applies to all filing statuses even if your filing status is married filing jointly. For married taxpayers, you and your spouse can each exclude up to $10,200 of unemployment compensation. For example, you file jointly with your spouse and your modified AGI is less than $150,000. You were paid $20,000 of unemployment compensation and your spouse was paid $5,000. Report the $25,000 (the total amount of your unemployment compensation) on line 7 and report $15,200 on line 8 as a negative amount (in parentheses).  The $15,200 excluded from income is all of the $5,000 unemployment compensation paid to your spouse, plus $10,200 of the $20,000 paid to you. If your modified AGI is $150,000 or more, you can’t exclude any unemployment compensation. Use the Unemployment Compensation Exclusion Worksheet to figure your modified AGI and the amount to exclude. If you file Form 1040-NR, you can’t exclude any unemployment compensation for your spouse.

If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

Caution. Your state may issue separate Forms 1099-G for unemployment compensation received from the state and the additional $600 a week federal unemployment compensation related to coronavirus relief. Include all unemployment compensation received on line 7.

If you received an overpayment of unemployment compensation in 2020 and you repaid any of it in 2020, subtract the amount you repaid from the total amount you received. Enter the result on line 7. Also enter “Repaid” and the amount you repaid on the dotted line next to line 7. If, in 2020, you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, see Repayments in Pub. 525 for details on how to report the payment.

Tip. If you received unemployment compensation in 2020, your state may issue an electronic Form 1099-G instead of it being mailed to you. Check your state's unemployment compensation website for more information.

Unemployment Compensation Exclusion Worksheet – Schedule 1, Line 8

1. If you are filing Form 1040 or 1040-SR, enter the total of lines 1 through 7 of Form 1040 or 1040-SR. If you are filing Form 1040-NR, enter the total of lines 1a, 1b, and lines 2 through 7.
    
2. Enter the amount from Schedule 1, lines 1 through 6. Don't include any amount of unemployment compensation from Schedule 1, line 7 on this line.
    
3. Use the line 8 instructions to determine the amount to include on Schedule 1, line 8, and enter here. Do not reduce this amount by the amount of unemployment compensation you may be able to exclude.
    
4. Add lines 1, 2, and 3.
    
5. If you are filing Form 1040 or 1040-SR, enter the amount from line 10c. If you are filing Form 1040-NR, enter the amount from line 10d.
    
6. Subtract line 5 from line 4. This is your modified adjusted gross income.
    
7. Is the amount on line 6 $150,000 or more? The $150,000 threshold applies to all filing statuses even if your filing status is married filing jointly.
     a. [ ] Yes. Stop You can't exclude any of your unemployment compensation
   b. [ ] No. Go to line 8
    
   
8. Enter the amount of unemployment compensation paid to you in 2020. Don't enter more than $10,200.
    
9. If married filing jointly, enter the amount of unemployment compensation paid to your spouse in 2020. Don't enter more than $10,200. If you are filing Form 1040-NR, enter -0- .
    
10. Add lines 8 and 9 and enter the amount here. This is the amount of unemployment compensation excluded from your income.
     
11. Subtract line 10 from line 3 and enter the amount on Schedule 1, line 8. If the result is less than zero, enter it in parentheses. On the dotted line next to Schedule 1, line 8, enter "UCE" and show the amount of unemployment compensation exclusion in parentheses on the dotted line. Complete the rest of Schedule 1 and Form 1040, 1040-SR, or 1040-NR.

Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019

This is an archival or historical document and may not reflect current law, policies or procedures.

Under Proposed Regulations 113295-18PDF, an excess deduction on termination of an estate or trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e) expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR; non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040 or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries beginning after 2017 and before the final regulations are published.

For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34. On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 22 or line 34.

For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line next to line 36 or line 34, (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 36 or line 34.

Limitation on business losses for certain taxpayers repealed for 2018, 2019, and 2020

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), amended section 461(l) to restrict the limitation on excess business losses of noncorporate taxpayers to tax years beginning after 2020 and before 2026. The Act repealed the limitation for tax years 2018, 2019, and 2020. If you filed a 2018 and/or 2019 return(s) with the limitation, you can file an amended return.

Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic

In response to the COVID-19 pandemic, the IRS has taken many actions. See IRS.gov/coronavirus for all the information and check back often.

One significant change postponed the deadline to take certain actions. If the deadline for these actions fell on or after April 1, 2020, through July 14, 2020, the deadline has been extended to July 15, 2020. This includes, but is not limited to, the following.

• Filing forms (and schedules, returns, and other forms filed as attachments to those forms) and the payment of income tax (including self-employment tax) associated with the forms. This includes the following.
• Forms 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, and 1040-SS.
• Forms 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-S, and 1120-SF.
• Forms 1041, 1041-N, and 1041-QFT.
• Form 990-T.
• Filing others forms, and as permitted by guidance, the payment of certain taxes associated with those forms. Please see Notice 2020-23PDF (PDF) for a complete explanation of the relief given form the forms listed below.
• Forms 706, 706-NA, 706-A, 706-QDT, 706-GS(T), 706-GS(D), and 706-GS(D-1).
• Form 8971 (including Schedule A).
• Form 709.
• Form 1065.
• Form 1066.
• Forms 990, 990-EZ, 990-PF, and 990-BL.
• Form 4720.
• Making estimated income tax payments.
• Filing Forms 4868, 4868-SP, 2350, 2350-SP, 4786, 7004, 8868, or 8892 to request an extension of time to file a return.
• Contributing to an individual retirement account (IRA).
• Contributing to a health savings account (HSA).
• Contributing to an Archer medical savings account (Archer MSA).
• Contributing to a Coverdell education savings account (Coverdell ESA).
• Repaying a mistaken 2019 HSA distribution.
• Reporting and paying the 10% additional tax due on amounts includible in gross income from a distribution from an IRA or workplace-based retirement plan in 2019.
• Making a section 965(h) installment payment.

The above list does not cover all relief granted. Please see Notice 2020-18, Notice 2020-20, and Notice 2020-23PDF (including relief granted under Rev. Proc. 2018-58) for a detailed description of the relief granted.

Schedules

Use tab to go to the next focusable element

Schedule A (Form 1040-NR), Itemized Deductions

If you file Form 1040-NR, use Schedule A (Form 1040-NR) to figure your itemized deductions.

Current Revision
Form 1040-NR (Schedule A)PDF

Schedule NEC(Form 1040-NR), Tax on Income Not Effectively Connected With a U.S. Trade or Business

If you file Form 1040-NR, use Schedule NEC (Form 1040-NR) to figure your tax on income that is not effectively connected with a U.S. trade or business and to figure your capital gains and losses from sales or exchanges of property that is not effectively connected with a U.S. business.

Current Revision
Form 1040-NR (Schedule NEC)PDF

Schedule OI (Form 1040 OI), Other Information

If you file Form 1040-NR, use Schedule OI (Form 1040-NR) to provide additional information not directly entered on Form 1040-NR including whether you are claiming a benefit under a tax treaty.

Current Revision
Form 1040-NR (Schedule OI)PDF

Topic no. 303, Checklist of common errors when preparing your tax return

Before filing your return, make sure it's correct and complete. It's important that you review your entire return, even if you have someone else prepare it, because you are responsible for all of the information entered on your return and any errors may delay the processing of your return.

The following checklist may help you avoid common errors:

• Submitting your tax return electronically ensures greater accuracy than mailing your return. The e-file system often detects common errors and rejects your tax return, sending it back to you for correction. This could save you delays in processing your tax return. For more information, see e-file options.
• Did you clearly print your name, taxpayer identification number, and current address, including your ZIP code, directly on your return?
• Did you choose only one correct filing status? See What Is My Filing Status?
• Did you enter the correct dependent information? Did you check the box to show that your dependent qualifies for the child tax credit or credit for other dependents?
• Did you enter the names and taxpayer identification numbers for everyone listed on your return? If using social security numbers, enter the names and numbers exactly as they appear on each person's social security card. If there have been any name changes, be sure to contact the Social Security Administration at SSA.gov or call them at 800-772-1213.
• Did you enter your income on the correct lines? Did you attach Schedule 1 (Form 1040), Additional Income and Adjustments to IncomePDF, if necessary?
• Did you calculate deductions and credits correctly, put them on the right lines, and attach the necessary forms or schedules?
• Did you put brackets around negative amounts?
• If you're taking the standard deduction and checked any box indicating either you or your spouse are age 65 or older or are blind, did you find the correct standard deduction? See How Much Is My Standard Deduction?
• Did you figure the tax correctly? If you used the tax tablesPDF, did you use the correct column for your filing status?
• Did you sign and date the return? If it's a joint return, did your spouse also sign and date the return?
• If you received an IP PIN (Identity Protection PIN) from the IRS, see "identity protection PIN" in the instructions for your form and The Identity Protection PIN (IP PIN) page.
• Do you have a Form W-2 from each of your employers and did you attach Copy B of each Form W-2 to your return? If you have more than one job, combine the wage and withholding amounts from all Forms W-2 you received and report those amounts on one return.
• Did you attach each Form 1099-R that shows federal tax withholding?
• Did you attach all other necessary schedules and forms in the order of the sequence number shown in the upper right-hand corner?
• Did you use the correct mailing address from your tax form instructions?
• Did you use the correct postage on the envelope?
• If you owe tax, did you enclose a check or money order made payable to "United States Treasury" with your return and include your name, address, taxpayer identification number, daytime telephone number, tax form, and tax year on the payment? For additional information, refer to Topic No. 158.
• If you're due a refund and requested direct deposit, did you double-check your routing and account numbers for your financial institution?
• Did you make a copy of the signed return and all schedules for your own records? 

Choose how to get your refund

You can get your refund by:

Direct deposit: This is the fastest way to get your refund. Deposit into your checking, savings, or retirement account. You can split your refund into up to 3 accounts.

Paper check: We'll mail your check to the address on your return. Notify us if you changed your address.

Prepaid debit card: Check with your bank or card provider to see if your card will work and which account numbers to use.

Mobile payment apps: Some apps accept direct deposits.

U.S. Savings Bonds: Find out how to buy bonds with your refund.

Plan next year's refund

To get a bigger or smaller refund next filing season, adjust the taxes you pay through the year with the Tax Withholding Estimator.

Solve a refund problem

If your refund isn't what you expected, it may be because:

• We corrected mistakes on your return. You'll get a notice explaining the changes. Details are also in Where's My Refund?
• Your refund was used to pay certain state or federal debts.
• Your refund from a joint return was applied to your spouse's debts.

If your refund is missing or destroyed, request a replacement check. 

Question

I lost my refund check. How do I get a new one?

Answer

If you lost your refund check, you should initiate a refund trace:

• Use Where's My Refund, call us at 800-829-1954 and use the automated system, or speak with an agent by calling 800-829-1040 (see telephone assistance for hours of operation).
• However, if you filed a married filing jointly return, you can’t initiate a trace using the automated systems. Download and complete the Form 3911, Taxpayer Statement Regarding RefundPDF or the IRS can send you a Form 3911 to get the replacement process started.

Your claim for a missing refund is processed one of two ways:

• If the check wasn't cashed, you'll receive a replacement check once the original check is canceled.
• If the refund check was cashed, the Bureau of the Fiscal Service (BFS) will provide you with a claim package that includes a copy of the cashed check. Follow the instructions for completing the claim package. BFS will review your claim and the signature on the canceled check before determining whether they can issue you a replacement check. The BFS review can take up to six weeks to complete.

If you entered the wrong account or routing number, call us at 800-829-1040 to stop the deposit. If it's already deposited to another account, you must contact your bank to recover your funds.

If you get a refund you're not entitled to, promptly return it to us.

Topic no. 161, Returning an erroneous refund – Paper check or direct deposit

It's an erroneous refund if you receive a refund you're not entitled at all or for an amount more than you're entitled to.

If your refund was a paper Treasury check and hasn't been cashed:

1. Write "Void" in the endorsement section on the back of the check.
2. Submit the check immediately, but no later than 21 days, to the appropriate IRS location listed below. The location is based on the city (possibly abbreviated) on the bottom text line in front of the words TAX REFUND on your refund check.
3. Don't staple, bend, or paper clip the check.
4. Include a note stating "Return of erroneous refund check" and give a brief explanation of the reason for returning the refund check.

If your refund was a paper Treasury check and has been cashed:

1. Submit a personal check, money order, etc., immediately, but no later than 21 days, to the appropriate IRS location listed below. The location is based on the city (possibly abbreviated) on the bottom text line in front of the words TAX REFUND on your refund check. If you no longer have access to a copy of the check, call the IRS toll-free at 800-829-1040 (individual) or 800-829-4933 (business) (see telephone assistance for hours of operation) and explain to the assistor that you need information to repay a cashed refund check.
2. Write on the check/money order: “Payment of Erroneous Refund,” the tax period for which the refund was issued, the account type ((IMF) individual or (BMF) Business) and your taxpayer identification number (social security number, employer identification number, or individual taxpayer identification number).
3. Include a brief explanation of the reason for returning the refund.
4. Cashing an erroneous refund check may result in interest due the IRS.

If your refund was a direct deposit:

1. Contact the Automated Clearing House (ACH) department of the bank/financial institution where the direct deposit was received and have them return the refund to the IRS.
2. Call the IRS toll-free at 800-829-1040 (individual) or 800-829-4933 (business) to explain why the direct deposit is being returned.
3. Interest may accrue on the erroneous refund.

When the amount of the refund (paper check or direct deposit) is different than what was expected, indicating the IRS changed the amount, a notice explaining the adjustment is mailed to your address of record. Please review the information in the notice to determine if the change to the refund is correct. A toll-free telephone number is included on the notice in case you require further assistance.

IRS mailing addresses based on the city (possibly abbreviated) located on the bottom text line in front of the words TAX REFUND on your refund check:

• ANDOVER – Internal Revenue Service, 310 Lowell Street, Andover MA 01810
• ATLANTA – Internal Revenue Service, 4800 Buford Highway, Chamblee GA 30341
• AUSTIN – Internal Revenue Service, 3651 South Interregional Highway 35, Austin TX 78741
• BRKHAVN – Internal Revenue Service, 1040 Waverly Ave, Holtsville NY 11742
• CNCNATI – Internal Revenue Service, 7940 Kentucky Drive, Florence KY 41042
• FRESNO – Internal Revenue Service, 3211 S Northpointe Dr, Fresno CA 93725
• KANS CY – Internal Revenue Service, 333 W. Pershing Road, Kansas City MO 64108-4302
• MEMPHIS – Internal Revenue Service, 5333 Getwell Road, Memphis TN 38118
• OGDEN – Internal Revenue Service, 1973 N Rulon White Blvd., Ogden UT 84201
• PHILA – Internal Revenue Service, 2970 Market St., Philadelphia PA 19104

Phone help

Where's My Refund has the latest information on your return. If you don't have internet access, you may call the automated refund hotline at 800-829-1954 for a current-year refund or 866-464-2050 for an amended return.

If you think we made a mistake with your refund, check Where's My Refund or your online account for details.

Source irs.gov