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TAX YEAR

2025

1040 (and

1040-SR)

INSTRUCTIONS

Including the instructions for

Schedules 1 through 3

2025 Changes

See What’s New in these instructions.

Future Developments

See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and

1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.

Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Feb 25, 2026

Instructions for Form 1040 (2025) Catalog Number 24811V

Department of the Treasury Internal Revenue Service www.irs.gov

Table of Contents

Contents

Page

What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6

Assemble Your Return . . . . . . . . . . . . . . . . 67

Filing Requirements . . . . . . . . . . . . . . . . . . 8

Do You Have To File? . . . . . . . . . . . . . . 8

When and Where Should You File? . . . . . 8

2025 Tax Table . . . . . . . . . . . . . . . . . . . . . 68

Line Instructions for Forms 1040 and

1040-SR . . . . . . . . . . . . . . . . . . . . . . 12

Name and Address . . . . . . . . . . . . . . . 12

Social Security Number (SSN) . . . . . . . 12

Filing Status . . . . . . . . . . . . . . . . . . . 13

Dependents, Qualifying Child for

Child Tax Credit, and Credit for

Other Dependents . . . . . . . . . . . . . . 17

Income . . . . . . . . . . . . . . . . . . . . . . . 23

Total Income and Adjusted Gross

Income . . . . . . . . . . . . . . . . . . . . . 33

Tax and Credits . . . . . . . . . . . . . . . . . 33

Payments . . . . . . . . . . . . . . . . . . . . . 39

Refund . . . . . . . . . . . . . . . . . . . . . . . 61

Amount You Owe . . . . . . . . . . . . . . . . 63

Sign Your Return . . . . . . . . . . . . . . . . 65

Contents

General Information . . . . . . . . . . . . . . . . . 81

How To Get Tax Help . . . . . . . . . . . . . . . . 83

Refund Information . . . . . . . . . . . . . . . . . . 87

Instructions for Schedule 1 . . . . . . . . . . . . . 88

Instructions for Schedule 1-A . . . . . . . . . . 101

Instructions for Schedule 2 . . . . . . . . . . . . 111

Instructions for Schedule 3 . . . . . . . . . . . . 115

Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 118

Disclosure, Privacy Act, and Paperwork

Reduction Act Notice . . . . . . . . . . . . 120

Major Categories of Federal Income and

Outlays for Fiscal Year 2024 . . . . . . . . 122

Index . . . . . . . . . . . . . . . . . . . . . . . . . . 123

Form 1040 and 1040-SR

Helpful Hints

For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use

Form 1040-SR.

You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through

3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe

additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide

to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules

for more information.

If you e-file your return, the software you use will generally determine which schedules you need.

IF YOU...

THEN USE...

Have additional income, such as business or farm income or

loss, unemployment compensation, or prize or award money.

Schedule 1, Part I

Have any adjustments to income, such as student loan interest,

self-employment tax, or educator expenses.

Schedule 1, Part II

Can claim a deduction for qualified cash tips, qualified overtime,

qualified vehicle loan interest, or the enhanced deduction for

seniors.

Schedule 1-A

Owe alternative minimum tax (AMT) or need to make an excess

advance premium tax credit repayment.

Schedule 2, Part I

Owe other taxes, such as self-employment tax, household

employment taxes, additional tax on IRAs or other qualified

retirement plans and tax-favored accounts.

Schedule 2, Part II

Can claim a nonrefundable credit (other than the child tax credit

or the credit for other dependents), such as the foreign tax credit,

education credits, or general business credit.

Schedule 3, Part I

Can claim a refundable credit (other than the earned income

credit, American opportunity credit, refundable adoption credit,or

additional child tax credit), such as the net premium tax credit.

Have other payments, such as an amount paid with a request for

an extension to file or excess social security tax withheld.

Schedule 3, Part II

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps

taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and

understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?

TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with

the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you

qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do

everything possible to resolve your issue. TAS can help you if:

• Your problem is causing a financial difficulty for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you

can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website

TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.

Know them. Use them.

How else does TAS help taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it

to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate

Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with

the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,

LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak

English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see

the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List. This

publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a

Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify

taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

Affordable Care Act — What You Need To Know

Requirement To Reconcile Advance Payments of the Premium Tax Credit

The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace

(the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf

directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the

premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach

Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to send Form 1095-A by January 31, 2026, listing the advance payments and other

information you need to complete Form 8962.

1. You will need Form 1095-A from the Marketplace.

2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.

3. Include Form 8962 with your Form 1040, 1040-SR, or 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2025, the employer may be required to send you Form

1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if

so, information about the offer. You should receive Form 1095-C by early March 2026. This information may be

relevant if you purchased health insurance coverage for 2025 through the Marketplace and wish to claim the

premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return.

You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit

for 2025, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the

premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about

health insurance options for you and your family, how to buy health insurance, and how you might qualify to get

financial assistance to buy health insurance.

What’s New

Trump accounts and new Form 4547.

Recent legislation allows parents, guardians, and other authorized individuals to

elect to establish a new type of individual retirement account, called a Trump

account, for the exclusive benefit of certain children. If the child was born after

2024 and before 2029, is a U.S. citizen,

and meets certain other requirements,

the authorized individual may also elect

to receive a $1,000 pilot program contribution to the child’s Trump account.

Both elections can be made on Form

4547, which can be filed at the same

time as the authorized individual’s 2025

income tax return. For more information

on Trump accounts, and to learn how to

make these elections, see Form 4547

and its instructions.

Standard deduction amount increased. For 2025, the standard deduction amount has been increased for all

filers. The amounts are:

• $15,750–Single or Married filing

separately.

• $31,500–Married filing jointly or

Qualifying surviving spouse.

• $23,625–Head of household.

Higher catch-up contribution limit for

ages 60 to 63. If, at the end of 2025,

you were at least age 60, but younger

than age 64, and you participated in a

deferred compensation plan (including

most 401(k), 403(b), governmental 457

plans, and the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025,

this higher catch-up contribution limit is

$11,250 ($5,250 for section 401(k)(11)

and SIMPLE plans). For more information, contact your plan administrator.

Main home was in the U.S. If your

main home (and spouse if filing a joint

return) was in the U.S. for over half of

2025, check the box on the front of

Form 1040 or 1040-SR. Providing this

information will help the IRS determine

your eligibility for certain tax benefits,

including the earned income credit.

Changes to the Dependents section.

The Dependents section now has numbered rows and asks for more informa-

For information about any additional changes to the 2025 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/

Form1040.

tion about you and your dependents.

This new information is being asked to

help the IRS determine your eligibility

for certain tax benefits, including the

child tax credit, the credit for other dependents, and the earned income credit.

Write-in information. Beginning in

2025, most of the words, codes, and/or

dollar amounts that are used to explain

an item of income or deduction, and that

you previously had to enter next to a

specific line, now have a dedicated

checkbox or entry space.

Death of a taxpayer. If you need to file

a return for someone who died before

filing a 2025 return, check the “Deceased” box at the top of Form 1040 or

1040-SR and enter the date of death. For

more information, see Death of a Taxpayer.

Contributions to a governmental paid

family leave program. Beginning in

2025, if you made contributions to a

governmental paid family leave program, you will now include the full

amount of those contributions in your

income. If you itemize your deductions

on Schedule A, you can include the

amounts contributed as part of the state

and local taxes that you paid.

Form 1099-DA. If, in 2025, you used a

broker to effect the sale of a digital asset, your broker should send you a Form

1099-DA that reports information regarding the transaction. In 2025, your

broker has the option to report your basis in the digital asset on Form 1099-DA

but is not required to do so. If your broker did not report your basis on Form

1099-DA, you will need to use your own

books and records to determine your basis. As a reminder, you must answer the

digital asset question on Form 1040

whether or not you received a Form

1099-DA, and you must report gain or

loss from the transaction with respect to

the digital assets (see line 7(a)). For

more information, see the Instructions

for Form 1099-DA.

Electronic payments and direct deposit. If you have access to U.S. banking

services or electronic payments systems,

you should use direct deposit for any refunds. The IRS recommends paying

electronically whenever possible. Options to pay electronically include using

your bank account with Direct Pay, your

debit or credit card, your digital wallet,

or your online account. Go to IRS.gov/

Payments to see all your payment options. Also, see ModernPayments.

New deductions for itemizers and

non-itemizers. Recent legislation provided for four new deductions that take

effect beginning in 2025. If you are eligible, you can claim these deductions if

you take the standard deduction or if

you itemize on Schedule A. For more information on these deductions, see the

instructions for Schedule 1-A. The new

deductions are as follows.

• No tax on tips. You may be eligible to take a deduction for qualified tips

paid to you in 2025. You can’t deduct

more than $25,000 of those tips. Your

deduction will be limited if your modified adjusted gross income is more than

$150,000 ($300,000 if married filing

jointly). To be eligible, you and/or your

spouse who received the tips must have

a valid SSN. If you are married, you

must file a joint return.

• No tax on overtime. If you earned

qualified overtime, you may be eligible

to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified

overtime compensation. Your deduction

will be limited if your modified adjusted

gross income is more than $150,000

($300,000 if married filing jointly). To

be eligible, you and/or your spouse who

received the overtime must have a valid

SSN. If you are married, you must file a

joint return.

• No tax on car loan interest. If you

paid or accrued qualified passenger vehicle loan interest on a vehicle you purchased in 2025 for personal use, you

may be eligible to deduct up to $10,000

of that interest. Your deduction will be

limited if your modified adjusted gross

income is more than $100,000

($200,000 if married filing jointly).

• Enhanced deduction for seniors.

If you were born before January 2, 1961,

you may be eligible for an enhanced deduction for seniors. Your deduction will

be limited if your modified adjusted

gross income is more than $75,000

($150,000 if married filing jointly). To

be eligible, you and/or your spouse must

have a valid SSN. If you are married,

you must file a joint return. The maximum amount of the deduction is $6,000

($12,000 if both spouses are eligible).

New Schedule 1-A. A new schedule to

Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction

for the recently enacted deductions for

no tax on tips, no tax on overtime, no

tax on car loan interest, and the enhanced deduction for seniors. For more

information, see the instructions for

Schedule 1-A.

State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales,

and property taxes has increased to

$40,000 ($20,000 if married filing separately). The overall limit is reduced if

your modified adjusted gross income is

more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married

filing separately). For more information,

see the Instructions for Schedule A.

Changes to the child tax credit and

additional child tax credit. Recent legislation made permanent the increase to

the child tax credit (CTC) and additional

child tax credit (ACTC) amount. For

2025, the maximum CTC has increased

to $2,200 per qualifying child, of which

$1,700 can be claimed for the ACTC. In

addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you

must have a valid SSN, which means it

must be valid for employment and issued before the due date of your return

(including extensions). If you are filing

a joint return, only one spouse is required to have a valid SSN in order to be

eligible for the CTC and ACTC. The

other spouse must have either an SSN or

ITIN, and it must have been issued on or

before the due date of the return (including extensions).

Changes to the adoption credit. Recent legislation made changes to the

adoption credit. Beginning in 2025:

• Up to $5,000 of adoption credit is

refundable. Up to $5,000 of your adoption credit may be refundable. The

amount of the refundable portion is determined separately for each eligible

child.

• Parity for Indian tribal governments. Tribal governments now have

parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both

recognized for purposes of the adoption

credit.

For more information, see Form 8839

and its instructions.

Election to pay tax on farmland sale

or exchange in installments. If your

tax year began after July 4, 2025, and

you sold or exchanged qualified farmland to a qualified farmer after that date,

you can elect to pay the net income tax

liability on the sale or exchange in four

equal installments. For more information, see the instructions for Schedule 3.

Also, see Form 1062 and its instructions.

Domestic research and experimental

expenditures. Beginning in 2025, taxpayers are allowed to deduct domestic

research or experimental expenditures.

Alternatively, taxpayers may elect to

charge their domestic research or experimental expenditures to a capital account

and deduct them ratably over a period of

not less than 60 months (beginning with

the month in which the taxpayers first

realize the benefits from such expenditures).

Updated reporting requirements for

Form 1099-K. Payment card companies, payment apps, and online marketplaces will be required to send you a

Form 1099-K only if the amount of your

business transactions during the year is

more than $20,000 and the total number

of your transactions is more than 200.

New option for scheduled appointments at Taxpayer Assistance Centers

(TAC). Beginning in 2025, taxpayers

with scheduled appointments at TACs

may choose to receive appointment confirmations, reminders, and cancellation

notices directly via text message on their

mobile devices.

Filing

Requirements

Do You Have To File?

Use Chart A, B, or C to see if you must

file a return. U.S. citizens who lived in

or had income from a U.S. territory

should see Pub. 570. Residents of Puerto

Rico can use Tax Topic 901 to see if they

must file.

Even if you do not otherwise

TIP have to file a return, you should

file one to get a refund of any

federal income tax withheld. You should

also file if you are eligible for any of the

following credits.

• Earned income credit.

• Additional child tax credit.

• American opportunity credit.

• Premium tax credit.

• Refundable adoption credit.

See Pub. 501 for details. Also, see

Pub. 501 if you do not have to file but

received a Form 1099-B or 1099-DA (or

substitute statement).

Requirement to reconcile advance

payments of the premium tax credit.

If you, your spouse with whom you are

filing a joint return, or a dependent was

enrolled in coverage through the Marketplace for 2025 and advance payments

of the premium tax credit were made for

this coverage, you must file a 2025 return and attach Form 8962. You (or

whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if

someone else enrolled you, your spouse,

or your dependent. If you are a dependent who is claimed on someone else’s

2025 return, you do not have to attach

Form 8962.

Exception for certain children under

age 19 or full-time students. If certain

conditions apply, you can elect to include on your return the income of a

child who was under age 19 at the end

of 2025 or was a full-time student under

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free if you

are eligible. Visit IRS.gov for details.

age 24 at the end of 2025. To do so, use

Form 8814. If you make this election,

your child doesn’t have to file a return.

For details, use Tax Topic 553 or see

Form 8814.

A child born on January 1, 2002, is

considered to be age 24 at the end of

2025. Do not use Form 8814 for such a

child.

Resident aliens. These rules also apply

if you were a resident alien. Also, you

may qualify for certain tax treaty benefits. Generally, you are a resident alien if

you meet either the green card test or the

substantial presence test for 2025. See

Pub. 519 for details.

Nonresident aliens and dual-status aliens. These rules also apply if you were

a nonresident alien or a dual-status alien

and both of the following apply.

• You were married to a U.S. citizen

or resident alien at the end of 2025.

• You elected to be taxed as a resident alien.

For more information, see Nonresident

aliens and dual-status aliens, later, and

Pub. 519.

Specific rules apply to determine if you are a resident alien,

CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and

dual-status aliens have different filing

requirements and may have to file Form

1040-NR. Pub. 519 discusses these requirements and other information to

help aliens comply with U.S. tax law.

When and Where

Should You File?

File Form 1040 or 1040-SR by April 15,

2026. If you file after this date, you may

have to pay interest and penalties. See

Interest and Penalties, later.

If you were serving in, or in support

of, the U.S. Armed Forces in a designated combat zone or contingency opera-

tion, you may be able to file later. See

Pub. 3 for details.

If you e-file your return, there is no

need to mail it. However, if you choose

to mail it instead, filing instructions and

addresses are at the end of these instructions.

The chart at the end of these in-

TIP structions provides the current

address for mailing your return. Use these addresses for Form 1040

or 1040-SR filed in 2026. The address

for returns filed after 2026 may be different. See IRS.gov/Form1040 for any

updates.

What if You Can’t File on

Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you

want to apply for an extension electronically, see Form 4868 for details.

An automatic 6-month extension to file doesn’t extend the

CAUTION time to pay your tax. If you

don’t pay your tax by the original due

date of your return, you will owe interest

on the unpaid tax and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident

alien, you may qualify for an automatic

extension of time to file without filing

Form 4868. You qualify if, on the due

date of your return, you meet one of the

following conditions.

• You live outside the United States

and Puerto Rico and your main place of

business or post of duty is outside the

United States and Puerto Rico.

• You are in military or naval service

on duty outside the United States and

Puerto Rico.

This extension gives you an extra 2

months to file and pay the tax, but interest will be charged from the original due

date of the return on any unpaid tax. You

must include a statement showing that

you meet the requirements. If you are

still unable to file your return by the end

of the 2-month period, you can get an

additional 4 months if, no later than June

15, 2026, you file Form 4868. This

4-month extension of time to file doesn’t

extend the time to pay your tax. See

Form 4868.

Private Delivery Services

If you choose to mail your return, you

can use certain private delivery services

designated by the IRS to meet the “timely mailing treated as timely filing/

paying” rule for tax returns and payments. These private delivery services

include only the following.

• DHL Express 9:00, DHL Express

10:30, DHL Express 12:00, DHL Ex-

press Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL

Import Express 12:00, and DHL Import

Express Worldwide.

• UPS Next Day Air Early A.M.,

UPS Next Day Air, UPS Next Day Air

Saver, UPS 2nd Day Air, UPS 2nd Day

Air A.M., UPS Worldwide Express Plus,

and UPS Worldwide Express.

• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International

Next Flight Out, FedEx International

Priority, FedEx International First, and

FedEx International Economy.

to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/

PDSStreetAddresses.

The private delivery service can tell

you how to get written proof of the mailing date.

Only the U.S. Postal Service

can deliver to P.O. boxes. You

CAUTION can’t use a private delivery

service to make tax payments required to

be sent to a P.O. box.

To check for any updates to the list of

designated private delivery services, go

Chart A—For Most People

IF your filing status is . . .

AND at the end of 2025

you were* . . .

THEN file a return if your gross

income** was at least . . .

Single

under 65

65 or older

$15,750

17,750

Married filing jointly***

under 65 (both spouses)

65 or older (one spouse)

65 or older (both spouses)

$31,500

33,100

34,700

Married filing separately

any age

Head of household

under 65

65 or older

$23,625

25,625

Qualifying surviving spouse

under 65

65 or older

$31,500

33,100

*If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or

if you are preparing a return for someone who died in 2025, see Pub. 501.)

**Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt from

tax, including any income from sources outside the United States or from the sale of your main home (even if you can

exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and

you lived with your spouse at any time in 2025, or (b) one-half of your social security benefits plus your other gross

income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the

instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.

Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,

for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your

income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.

***If you didn’t live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at

least $5, you must file a return regardless of your age.

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes

unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.

Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the

total of your unearned and earned income.

Single dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

• Your unearned income was over $1,350.

• Your earned income was over $15,750.

• Your gross income was more than the larger of—

• $1,350, or

• Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $3,350 ($5,350 if 65 or older and blind).

• Your earned income was over $17,750 ($19,750 if 65 or older and blind).

• Your gross income was more than the larger of—

• $3,350 ($5,350 if 65 or older and blind), or

• Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

• Your unearned income was over $1,350.

• Your earned income was over $15,750.

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

• Your gross income was more than the larger of—

• $1,350, or

• Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $2,950 ($4,550 if 65 or older and blind).

• Your earned income was over $17,350 ($18,950 if 65 or older and blind).

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

• Your gross income was more than the larger of—

• $2,950 ($4,550 if 65 or older and blind), or

• Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the conditions below apply for 2025.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).

a. Alternative minimum tax.

b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

c. Household employment taxes.

d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer

who didn’t withhold these taxes.

e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life

insurance and additional taxes on health savings accounts.

f. Recapture taxes.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA

distributions.

You had net earnings from self-employment of at least $400.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from

employer social security and Medicare taxes.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage

through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the

advance payments.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you

are paying in installments under section 965(h) or deferred by making an election under section 965(i).

You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by

transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

Need more information or forms? Visit IRS.gov.

Line

Instructions

for

Forms 1040

and 1040-SR

Name and Address

Print or type the information in the

spaces provided. If you are married filing a separate return, enter your spouse’s

name in the entry space below the filing

status checkboxes instead of below your

name. If you are currently incarcerated,

enter your inmate identifying number

near your last name.

If you filed a joint return for

TIP 2024 and you are filing a joint

return for 2025 with the same

spouse, be sure to enter your names and

SSNs in the same order as on your 2024

return.

Name Change

If you changed your name because of

marriage, divorce, etc., be sure to report

the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing

your return and issuing refunds. It also

safeguards your future social security

benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of

your new address.

P.O. Box

Enter your box number only if your post

office doesn’t deliver mail to your home.

Foreign Address

If you have a foreign address, enter the

city name on the appropriate line. Don’t

enter any other information on that line,

but do complete the spaces below that

line (Foreign country name, Foreign

Also see the instructions for Schedule 1 through Schedule 3 that follow the

Form 1040 and 1040-SR instructions.

CAUTION

What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if

you were born before January 2, 1961.

Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1

through December 31, 2025, enter the beginning and ending months of your fiscal

year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.

Section references are to the Internal Revenue Code.

province/state/county, and Foreign postal code).

Don’t abbreviate the country name.

Death of a Taxpayer

If a taxpayer died before filing a return

for 2025, the taxpayer’s spouse or personal representative may have to file and

sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge

of the deceased taxpayer’s property. If

the deceased taxpayer didn’t have to file

a return but had tax withheld, a return

must be filed to get a refund. The person

who files the return must check the “Deceased” box at the top of page 1 of Form

1040 or 1040-SR. They must also enter

the date of death in the entry spaces. If a

return is being filed for both spouses

who died in 2025, the person who files

the return must check the “Deceased”

box and enter the date of death for both

the primary taxpayer and the spouse.

If your spouse died in 2025 and you

didn’t remarry in 2025, or if your spouse

died in 2026 before filing a return for

2025, you can file a joint return. A joint

return should show your spouse’s 2025

income before death and your income

for all of 2025. Check the “Deceased”

box at the top of page 1 of Form 1040 or

1040-SR and enter the date your spouse

died in the entry spaces after “Spouse.”

Enter “Filing as surviving spouse” in the

area where you sign the return. If someone other than you is the personal representative, they must also sign the return.

Failure to complete this section may

delay the processing of the return.

All payers of income, including financial institutions, should be promptly

notified of the taxpayer’s death. This

will ensure the proper reporting of in-

come earned by the taxpayer’s estate or

heirs. A deceased taxpayer’s social security number shouldn’t be used for tax

years after the year of death, except for

estate tax return purposes.

Social Security

Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or

delay your refund. To apply for an SSN,

fill in Form SS-5 and return it, along

with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5

online at SSA.gov/forms/ss-5.pdf, from

your local SSA office, or by calling the

SSA at 800-772-1213. It usually takes

about 2 weeks to get an SSN once the

SSA has all the evidence and information it needs.

Check that both the name and SSN

on your Forms 1040 or 1040-SR, W-2,

and 1099 agree with your social security

card. If they don’t, certain deductions

and credits on Form 1040 or 1040-SR

may be reduced or disallowed and you

may not receive credit for your social

security earnings. If your Form W-2

shows an incorrect SSN or name, notify

your employer or the form-issuing agent

as soon as possible to make sure your

earnings are credited to your social security record. If the name or SSN on

your social security card is incorrect,

call the SSA.

Once you are issued an SSN, use it to

file your tax return. Use your SSN to file

your tax return even if your SSN does

not authorize employment or if you have

been issued an SSN that authorizes employment and you lose your employ-

Need more information or forms? Visit IRS.gov.

ment authorization. An ITIN won’t be

issued to you once you have been issued

an SSN. If you received your SSN after

previously using an ITIN, stop using

your ITIN. Use your SSN instead.

for certain tax benefits, including the

earned income credit.

IRS Individual Taxpayer

Identification Numbers

(ITINs) for Aliens

This fund helps pay for Presidential

election campaigns. The fund reduces

candidates’ dependence on large contributions from individuals and groups and

places candidates on an equal financial

footing in the general election. The fund

also helps pay for pediatric medical research. If you want $3 to go to this fund,

check the box. If you are filing a joint

return, your spouse can also have $3 go

to the fund. If you check a box, your tax

or refund won’t change.

If you are a nonresident or resident alien

and you don’t have and aren’t eligible to

get an SSN, you must apply for an ITIN.

It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it

wherever your SSN is requested on your

tax return.

Some ITINs must be renewed. If you

haven’t used your ITIN on a federal tax

return at least once for tax year 2022,

2023, or 2024, it has expired and must

be renewed if you need to file a federal

tax return. You don’t need to renew your

ITIN if you don’t need to file a federal

tax return. You can find more information at IRS.gov/ITIN.

An ITIN is for tax use only. It doesn’t

entitle you to social security benefits or

change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN.

Use your SSN instead. Visit a local IRS

office or write a letter to the IRS explaining that you now have an SSN and

want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it

are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien,

your spouse must have either an SSN or

an ITIN if:

• You file a joint return, or

• Your spouse is filing a separate return.

2025 Residency

If your main home, and your spouse’s if

filing a joint return, was in the United

States for more than half of 2025, check

the box. Answering this question will

help the IRS determine your eligibility

Presidential Election

Campaign Fund

Filing Status

Check only the filing status that applies

to you. The ones that will usually give

you the lowest tax are listed last.

• Married filing separately.

• Single.

• Head of household.

• Married filing jointly.

• Qualifying surviving spouse.

For information about marital status, see

Pub. 501.

More than one filing status can

TIP apply to you. You can choose

the one for which you qualify

that will give you the lowest tax.

Single

You can check the “Single” box in the

Filing Status section on page 1 of Form

1040 or 1040-SR if any of the following

was true on December 31, 2025.

• You were never married.

• You were legally separated according to your state law under a decree of

divorce or separate maintenance. But if,

at the end of 2025, your divorce wasn’t

final (an interlocutory decree), you are

considered married and can’t check the

box.

• You were widowed before January

1, 2025, and didn’t remarry before the

end of 2025. But if you have a child,

you may be able to use the qualifying

surviving spouse filing status. See the

instructions for Qualifying Surviving

Spouse, later.

Need more information or forms? Visit IRS.gov.

Married Filing Jointly

You can check the “Married filing jointly” box in the Filing Status section on

page 1 of Form 1040 or 1040-SR if any

of the following apply.

• You were married at the end of

2025, even if you didn’t live with your

spouse at the end of 2025.

• Your spouse died in 2025 and you

didn’t remarry in 2025.

• You were married at the end of

2025 and your spouse died in 2026 before filing a 2025 return.

A married couple filing jointly report

their combined income and deduct their

combined allowable expenses on one return. They can file a joint return even if

only one had income or if they didn’t

live together all year. However, both

persons must sign the return. Once you

file a joint return, you can’t choose to

file separate returns for that year after

the due date of the return.

Joint and several tax liability. If you

file a joint return, both you and your

spouse are generally responsible for the

tax and interest or penalties due on the

return. This means that if one spouse

doesn’t pay the tax due, the other may

have to. Or, if one spouse doesn’t report

the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file

separately if:

• You believe your spouse isn’t reporting all of their income, or

• You don’t want to be responsible

for any taxes due if your spouse doesn’t

have enough tax withheld or doesn’t pay

enough estimated tax.

See the instructions for Married Filing

Separately. Also see Innocent Spouse

Relief under General Information, later.

Nonresident aliens and dual-status aliens. Generally, a married couple can’t

file a joint return if either spouse is a

nonresident alien at any time during the

year. However, you and your spouse can

choose to be treated as U.S. residents for

the entire year and file a joint return if

one spouse was a nonresident alien at

the end of the tax year (the nonresident

spouse) and the other was a U.S. citizen

or resident at the end of the tax year.

This choice remains in effect in subsequent years until terminated. You and

your spouse can also choose to file as

U.S. residents for the entire year if both

of you are U.S. citizens or residents at

the end of the year and either (or both)

of you were a nonresident at the beginning of the year (the dual-status

spouse(s)). You can only make this

choice for 1 year, and it does not apply

to any future years.

If you and your spouse are making either of these choices to be treated as

U.S. residents for 2025, check the box in

the Filing Status section and enter the

name of the nonresident spouse or dual-status spouse(s) (whichever applies to

you) in the entry space. Also check the

box and enter their name if you and your

nonresident spouse made the choice to

be treated as residents in a prior year and

the choice remains in effect.

To make either choice for 2025,

you and your spouse must file a

CAUTION joint return and attach a statement, signed by both spouses, to your return. To find out what information must

be included in the statement, as well as

more information on these choices, see

Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status

aliens in Pub. 519.

Married Filing Separately

Check the “Married filing separately”

box in the Filing Status section on

page 1 of Form 1040 or 1040-SR if you

are married at the end of 2025 and file a

separate return. Enter your spouse’s

name in the entry space. Be sure to enter

your spouse’s SSN or ITIN in the space

for spouse’s SSN on Form 1040 or

1040-SR. If your spouse doesn’t have

and isn’t required to have an SSN or

ITIN, enter “NRA” in the entry space.

For electronic filing, enter the spouse’s name or “NRA” if the spouse

doesn’t have an SSN or ITIN in the entry space.

If you are married and file a separate

return, you generally report only your

own income, deductions, and credits.

Generally, you are responsible only for

the tax on your own income. Different

rules apply to people in community

property states; see Pub. 555.

However, you will usually pay more

tax than if you use another filing status

for which you qualify. Also, if you file a

separate return, you can’t take the deduction for qualified tips, the deduction

for qualified overtime, the enhanced senior deduction, the student loan interest

deduction, or the education credits, and

you will only be able to take the earned

income credit and child and dependent

care credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions. For situations when you might

want to file separately, see Joint and

several tax liability, earlier.

You may be able to file as head

TIP of household if you had a child

living with you and you lived

apart from your spouse during the last 6

months of 2025. See Married persons

who live apart, later.

Head of Household

You can check the “Head of household”

box in the Filing Status section on

page 1 of Form 1040 or 1040-SR if you

are unmarried and provide a home for

certain other persons. You are considered unmarried for this purpose if any of

the following applies.

• You were legally separated according to your state law under a decree of

divorce or separate maintenance at the

end of 2025. But if, at the end of 2025,

your divorce wasn’t final (an interlocutory decree), you are considered married.

• You are married but lived apart

from your spouse for the last 6 months

of 2025 and you meet the other rules under Married persons who live apart, later.

• You are married and your spouse

was a nonresident alien at any time during the year and the election to treat the

alien spouse as a resident alien is not

made. See Nonresident aliens and dual-status aliens, earlier.

Check the “Head of household” box only if you are unmarried (or considered

unmarried) and either Test 1 or Test 2

applies.

Test 1. You paid over half the cost of

keeping up a home that was the main

home for all of 2025 of your parent

whom you can claim as a dependent, except under a multiple support agreement

(see Who Qualifies as Your Dependent,

later). Your parent didn’t have to live

with you.

Test 2. You paid over half the cost of

keeping up a home in which you lived

and in which one of the following also

lived for more than half of the year (if

half or less, see Exception to time lived

with you, later).

1. Any person whom you can claim

as a dependent. But don’t include:

a. Your child whom you claim as

your dependent because of the rule for

Children of divorced or separated parents under Who Qualifies as Your Dependent, later;

b. Any person who is your dependent only because the person lived with

you for all of 2025; or

c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.

2. Your unmarried qualifying child

who isn’t your dependent.

3. Your married qualifying child

who isn’t your dependent only because

you can be claimed as a dependent on

someone else’s 2025 return.

4. Your qualifying child who, even

though you are the custodial parent, isn’t

your dependent because of the rule for

Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

If the child isn’t claimed as your dependent, enter the child’s name in the

entry space below qualifying surviving

spouse. If you don’t enter the name, it

will take us longer to process your return.

Qualifying child. To find out if someone is your qualifying child, see Step 1

under Who Qualifies as Your Dependent,

later.

Dependent. To find out if someone is

your dependent, see Who Qualifies as

Your Dependent, later.

The dependents you claim are

TIP those you list by name and SSN

in the Dependents section on

Form 1040 or 1040-SR.

Exception to time lived with you.

Temporary absences by you or the other

person for special circumstances, such

as school, vacation, business, medical

care, military service, or detention in a

Need more information or forms? Visit IRS.gov.

juvenile facility, count as time lived in

the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

If the person for whom you kept up a

home was born or died in 2025, you still

may be able to file as head of household.

If the person is your qualifying child, the

child must have lived with you for more

than half the part of the year the child

was alive. If the person is anyone else,

see Pub. 501. Similarly, if you adopted

the person for whom you kept up a

home in 2025, the person was lawfully

placed with you for legal adoption by

you in 2025, or the person was an eligible foster child placed with you during

2025, the person is considered to have

lived with you for more than half of

2025 if your main home was this person’s main home for more than half the

time since the person was adopted or

placed with you in 2025.

Keeping up a home. To find out what

is included in the cost of keeping up a

home, see Pub. 501.

Foster child. A foster child is any

child placed with you by an authorized

placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Married persons who live apart. Even

if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following

apply.

• You lived apart from your spouse

for the last 6 months of 2025. Temporary absences for special circumstances,

such as for business, medical care,

school, or military service, count as time

lived in the home.

• You file a separate return from

your spouse.

• You paid over half the cost of

keeping up your home for 2025.

• Your home was the main home of

your child, stepchild, or foster child for

more than half of 2025 (if half or less,

see Exception to time lived with you,

earlier).

• You can claim this child as your

dependent or could claim the child except that the child’s other parent can

claim the child under the rule for Children of divorced or separated parents

under Who Qualifies as Your Dependent,

later.

If the child isn’t claimed as your dependent, enter the child’s name in the

entry space. If you don’t enter the name,

it will take us longer to process your return.

3. This child lived in your home for

all of 2025. If the child didn’t live with

you for the required time, see Exception

to time lived with you, later.

4. You paid over half the cost of

keeping up your home.

5. You could have filed a joint return with your spouse the year your

spouse died, even if you didn’t actually

do so.

Adopted child. An adopted child is

always treated as your own child. An

adopted child includes a child lawfully

placed with you for legal adoption.

Qualifying Surviving

Spouse

You can check the “Qualifying surviving

spouse” box in the Filing Status section

on page 1 of Form 1040 or 1040-SR and

use joint return tax rates for 2025 if all

of the following apply.

1. Your spouse died in 2023 or 2024

and you didn’t remarry before the end of

2025.

2. You have a child or stepchild (not

a foster child) whom you can claim as a

dependent or could claim as a dependent

except that, for 2025:

a. The child had gross income of

$5,200 or more,

b. The child filed a joint return, or

c. You could be claimed as a dependent on someone else’s return.

If your spouse died in 2025, you can't

file as qualifying surviving spouse. Instead, see the instructions for Married

Filing Jointly, earlier.

Adopted child. An adopted child is always treated as your own child. An

adopted child includes a child lawfully

placed with you for legal adoption.

Dependent. To find out if someone is

your dependent, see Who Qualifies as

Your Dependent, later.

Need more information or forms? Visit IRS.gov.

The dependents you claim are

TIP those you list by name and SSN

in the Dependents section on

Form 1040 or 1040-SR.

Exception to time lived with you.

Temporary absences by you or the child

for special circumstances, such as

school, vacation, business, medical care,

military service, or detention in a juvenile facility, count as time lived in the

home. Also see Kidnapped child, later,

under Who Qualifies as Your Dependent,

if applicable.

A child is considered to have lived

with you for all of 2025 if the child was

born or died in 2025 and your home was

the child’s home for the entire time the

child was alive. Similarly, if you adopted the child in 2025, or the child was

lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of

2025 if your main home was this child’s

main home for the entire time since the

child was adopted or placed with you in

2025.

Keeping up a home. To find out what

is included in the cost of keeping up a

home, see Pub. 501.

Digital Assets

Digital assets are any digital representations of value that are recorded on a

cryptographically secured distributed

ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies,

such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be

treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the

question on digital assets on page 1 of

Form 1040 or 1040-SR if at any time

during 2025, you (a) received (as a reward, award, or payment for property or

services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any

financial interest in any digital asset).

For example, check “Yes” if at any

time during 2025, you:

• Received digital assets as payment

for property or services provided;

• Received digital assets as a result

of a reward or award;

• Received new digital assets as a

result of mining, staking, and similar activities;

• Received digital assets as a result

of a hard fork;

• Disposed of digital assets in exchange for property or services;

• Disposed of a digital asset in exchange or trade for another digital asset;

• Sold a digital asset; or

• Otherwise disposed of any other financial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record

of a digital asset, or have an ownership

stake in an account that holds one or

more digital assets, including the rights

and obligations to acquire a financial interest, or you own a wallet that holds

digital assets.

The following actions or transactions

in 2025, alone, generally don’t require

you to check “Yes.”

• Holding a digital asset in a wallet

or account;

• Transferring a digital asset from

one wallet or account you own or control to another wallet or account that you

own or control; or

• Purchasing digital assets using

U.S. or other real currency, including

through the use of electronic platforms

such as PayPal and Venmo.

If you used a broker to effect the sale

of a digital asset, your broker should

send you Form 1099-DA. You must answer the digital asset question on Form

1040 whether or not you received a

Form 1099-DA.

Do not leave the question unanswered. You must answer

CAUTION “Yes” or “No” by checking the

appropriate box. For more information,

go to IRS.gov/VirtualCurrencyFAQs.

How To Report Digital Asset

Transactions

If, in 2025, you disposed of any digital

asset, which you held as a capital asset,

through a sale, trade, exchange, payment, or other transfer, check “Yes” and

use Form 8949 to calculate your capital

gain or loss and report that gain or loss

on Schedule D.

If you received any digital asset as

compensation for services or disposed of

any digital asset that you held for sale to

customers in a trade or business, you

must report the income as you would report other income of the same type (for

example, W-2 wages on Form 1040 or

1040-SR, line 1a, or inventory or services on Schedule C).

If you received ordinary income in

connection with digital assets that isn’t

reported elsewhere on your return, see

the instructions for Schedule 1, line 8v.

If you disposed of any digital asset by

gift, you may be required to file Form

709. See Who Must File and Transfers

Subject to the Gift Tax in the Instructions

for Form 709 for more information.

Dependents

Use the Dependents section to list your

dependents. The flowchart and instructions in Who Qualifies as Your Dependent will help you determine who you

should list in this section. The information provided in rows (5), (6), and (7),

and the question below row (7) in the

Dependents section, will help the IRS

determine your eligibility for certain tax

benefits, including the child tax credit,

the credit for other dependents, and the

earned income credit. For more information, see Who Qualifies as Your Dependent and the instructions for line 27a.

Need more information or forms? Visit IRS.gov.

Who Qualifies as Your

Dependent

Step 1

Dependents, Qualifying Child for Child Tax

Credit, and Credit for Other Dependents

Follow the steps in the following flowchart to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check

the box under Dependents on page 1 of Form 1040 or 1040-SR

and include a statement showing the information requested in

the Dependents section.

TIP

A qualifying child is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half

brother, half sister, or a descendant of any of them (for example, your grandchild,

niece, or nephew)

AND

was ...

The dependents you claim are those you list by name

and SSN in the Dependents section on Form 1040 or

1040-SR.

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit, you must

have a valid SSN, which means it must be valid for employment

and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and

ACTC. The other spouse must have either an SSN or ITIN, and

it must have been issued on or before the due date of the return

(including extensions). If you want to claim the credit for other

dependents, you, and your spouse if filing jointly, must have either an SSN or ITIN issued on or before the due date of your

2025 return (including extensions).

Do You Have a Qualifying

Child?

Under age 19 at the end of 2025 and younger than you

(or your spouse if filing jointly)

Under age 24 at the end of 2025, a full-time student (defined later), and younger

than you (or your spouse if filing jointly). If the child is a full-time student, check

the “Full-time student” box on row (6) of the Dependents section on page 1 of

Form 1040 or 1040-SR

Any age and permanently and totally disabled (defined later). If the child is

permanently and totally disabled, check the “Permanently and totally disabled”

box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR.

AND

Who didn't provide over half of their own support for 2025 (see Pub. 501)

AND

Who isn't filing a joint return for 2025

or is filing a joint return for 2025 only to claim a refund of withheld income tax or

estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2025. If the child didn’t live with you

for the required time, see Exception to time lived with you, later. If the child lived

with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of

the Dependents section on page 1 of Form 1040 or 1040-SR.

If the child meets the conditions to be a qualifying child of any

other person (other than your spouse if filing jointly) for 2025, see

Qualifying child of more than one person, later.

CAUTION

1. Do you have a child who meets the conditions to be your

qualifying child?

Yes. Go to Step 2.

No. Go to Step 4.

Need more information or forms? Visit IRS.gov.

Step 2

Is Your Qualifying Child Your

Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident

alien, or a resident of Canada or Mexico? (See Pub. 519 for

the definition of a U.S. national or U.S. resident alien. If the

child was adopted, see Exception to citizen test, later.)

Yes. Continue

No. STOP

䊲

2. Was the child married?

Yes. See Married

person, later.

You can’t claim this child

as a dependent.

No. Continue

䊲

3. Are you filing a joint return for 2025?

Yes. You can claim this

No. Continue

䊲

child as a dependent.

Complete rows (1)

through (4), (5)(a), and

(6) of the Dependents

section on page 1 of

Form 1040 or 1040-SR

for this child. Then, go

to Step 3.

4. Could you be claimed as a dependent on someone else’s

2025 tax return? (If the person who could claim you on their

2025 tax return is not required to file, and isn’t filing a 2025

tax return or is filing a 2025 return only to claim a refund of

withheld income tax or estimated tax paid, check “No.”)

No. You can claim this

Yes. STOP

child as a dependent.

You can't claim any

Complete rows (1)

dependents. Complete

through (4), (5)(a), and

the rest of Form 1040 or

(6) of the Dependents

1040-SR and any

section on page 1 of

applicable schedules.

Form 1040 or 1040-SR

for this child. Then, go to

Step 3.

Step 3

2. Was the child a U.S. citizen, U.S. national, or U.S. resident

alien? (See Pub. 519 for the definition of a U.S. national or

U.S. resident alien. If the child was adopted, see Exception

to citizen test, later.)

Yes. Continue

No. STOP

䊲

You can’t claim the child

tax credit or the credit for

other dependents for this

child.

3. Was the child under age 17 at the end of 2025?

Yes. Continue

No. You can claim the

䊲

credit for other

dependents for this child.

Check the “Credit for

other dependents” box on

row (7) of the

Dependents section on

page 1 of Form 1040 or

1040-SR for this person.

4. Did you, or your spouse if filing a joint return, and this

child have SSNs valid for employment and issued before the

due date of your 2025 return (including extensions)? (See

Social Security Number, later.)

Yes. You can claim the

No. Go to Step 5.

child tax credit for this

person. Check the

“Child tax credit” box

on row (7) of the

Dependents section on

page 1 of Form 1040 or

1040-SR for this

person.

Does Your Qualifying Child

Qualify You for the Child Tax

Credit or Credit for Other

Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer

identification number (ATIN) issued on or before the due

date of your return (including extensions)? (Answer “Yes” if

you are applying for an ITIN or ATIN for the child on or

before the due date of your return (including extensions).)

Yes. Continue

No. STOP

䊲

You can’t claim the child

tax credit or the credit for

other dependents for this

child.

Need more information or forms? Visit IRS.gov.

Step 4

Is Your Qualifying Relative

Your Dependent?

A qualifying relative is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for

example, your grandchild)

Brother, sister, half brother, half sister, or a son or daughter of any of them (for

example, your niece or nephew)

Father, mother, or an ancestor or sibling of either of them (for example, your

grandmother, grandfather, aunt, or uncle)

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,

father-in-law, mother-in-law, brother-in-law, or sister-in-law

Any other person (other than your spouse) who lived with you all year as a

member of your household if your relationship didn’t violate local law. If the

person didn’t live with you for the required time, see Exception to time lived with

you, later.

AND

Who wasn’t a qualifying child (see Step 1) of any taxpayer for 2025. For this

purpose, a person isn’t a taxpayer if the person isn’t required to file a U.S. income

tax return and either doesn’t file such a return or files only to get a refund of

withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

AND

Who had gross income of less than $5,200 in 2025. If the person was permanently

and totally disabled, see Exception to gross income test, later.

AND

For whom you provided over half of the person’s support in 2025. But see

Children of divorced or separated parents, Multiple support agreements, and

Kidnapped child, later.

1. Does any person meet the conditions to be your qualifying

relative?

Yes. Continue

No. STOP

䊲

4. Are you filing a joint return for 2025?

Yes. You can claim

No. Continue

䊲

this person as a

dependent. Complete

rows (1) through (4), (5)

(a), and (6) of the

Dependents section on

page 1 of Form 1040 or

1040-SR. Then, go to

Step 5.

5. Could you be claimed as a dependent on someone else’s

2025 tax return? (If the person who could claim you on their

2025 tax return is not required to file, and isn’t filing a 2025

tax return or is filing a 2025 return only to claim a refund of

withheld income tax or estimated tax paid, check “No.”)

No. You can claim this

Yes. STOP

person as a dependent.

You can’t claim any

Complete rows (1)

dependents. Complete

through (4), (5)(a), and

the rest of Form 1040 or

(6) of the Dependents

1040-SR and any

section on page 1 of

applicable schedules.

Form 1040 or 1040-SR.

Then, go to Step 5.

Step 5

Does Your Qualifying Relative

Qualify You for the Credit for

Other Dependents?

1. Did you, and your spouse if filing a joint return, have either

an SSN or ITIN issued on or before the due date of your

2025 return (including extensions)? (Answer “Yes” if you

are applying for an ITIN on or before the return due date

(including extensions).)

Yes. Continue

No. STOP

䊲

You can’t claim the

credit for other

dependents.

2. Did your qualifying relative have an SSN, ITIN, or ATIN

issued on or before the due date of your 2025 return

(including extensions)? (Answer “Yes” if you are applying

for an ITIN or ATIN for the qualifying relative on or before

the return due date (including extensions).)

Yes. Continue

No. STOP

䊲

2. Was your qualifying relative a U.S. citizen, U.S. national,

U.S. resident alien, or a resident of Canada or Mexico? (See

Pub. 519 for the definition of a U.S. national or U.S.

resident alien. If your qualifying relative was adopted, see

Exception to citizen test, later.)

Yes. Continue

No. STOP

䊲

3. Was your qualifying relative married?

Yes. See Married

No. Continue

䊲

person, later.

You can’t claim the

credit for other

dependents for this

qualifying relative.

3. Was your qualifying relative a U.S. citizen, U.S. national, or

U.S. resident alien? (See Pub. 519 for the definition of a

You can’t claim this

person as a dependent.

Need more information or forms? Visit IRS.gov.

U.S. national or a U.S. resident alien. If your qualifying

relative was adopted, see Exception to citizen test, later.)

Yes. You can claim the

No. STOP

credit for other

You can’t claim the

dependents for this

credit for other

dependent. Check the

dependents for this

“Credit for other

qualifying relative.

dependents” box on row

(7) of the Dependents

section on page 1 of

Form 1040 or 1040-SR

for this person.

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with

you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you

have a dependent who was placed with you for legal adoption

and you don’t know the dependent’s SSN, you must get an

ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn’t a U.S. citizen or resident alien, apply

for an ITIN instead using Form W-7.

Children of divorced or separated parents. A child will be

treated as the qualifying child or qualifying relative of the

child’s noncustodial parent (defined later) if all of the following

conditions apply.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times

during the last 6 months of 2025 (whether or not they are or

were married).

2. The child received over half of the child’s support for

2025 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent’s spouse is treated as provided by the parent.

3. The child is in custody of one or both of the parents for

more than half of 2025.

4. Either of the following applies.

a. The custodial parent signs Form 8332 or a substantially

similar statement that they won’t claim the child as a dependent

for 2025, and the noncustodial parent includes a copy of the

form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009,

the noncustodial parent may be able to include certain pages

from the decree or agreement instead of Form 8332. See

Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.

b. A pre-1985 decree of divorce or separate maintenance or

written separation agreement between the parents provides that

the noncustodial parent can claim the child as a dependent, and

the noncustodial parent provides at least $600 for support of the

child during 2025.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit and

credit for other dependents (lines 19 and 28). However, this

doesn’t allow the noncustodial parent to claim head of house-

hold filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these

other benefits. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is

the parent with whom the child lived for the greater number of

nights in 2025. The noncustodial parent is the other parent. If

the child was with each parent for an equal number of nights,

the custodial parent is the parent with the higher adjusted gross

income. See Pub. 501 for an exception for a parent who works

at night, rules for a child who is emancipated under state law,

and other details.

Post-1984 and pre-2009 decree or agreement. The decree

or agreement must state all three of the following.

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

2. The other parent won’t claim the child as a dependent.

3. The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

• Cover page (include the other parent’s SSN on that page).

• The pages that include all the information identified in (1)

through (3) above.

• Signature page with the other parent’s signature and date

of agreement.

You must include the required information even if you

filed it with your return in an earlier year.

CAUTION

Post-2008 decree or agreement. If the divorce decree or

separation agreement went into effect after 2008, the noncustodial parent can’t include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form

8332 or a substantially similar statement the only purpose of

which is to release the custodial parent’s claim to certain tax

benefits for a child, and the noncustodial parent must include a

copy with their return. The form or statement must release the

custodial parent’s claim to the child without any conditions. For

example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked. A custodial parent

who has revoked their previous release of a claim to certain tax

benefits for a child must include a copy of the revocation with

their return. For details, see Form 8332.

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a

U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,

question 2; and Step 5, question 3.

Exception to gross income test. If your relative (including a

person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain

income for services performed at a sheltered workshop may be

excluded for this test. For details, see Pub. 501.

Need more information or forms? Visit IRS.gov.

Exception to time lived with you. Temporary absences by you

or the other person for special circumstances, such as school,

vacation, business, medical care, military service, or detention

in a juvenile facility, count as time the person lived with you.

Also see Children of divorced or separated parents, earlier, or

Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2025, the person is considered

to have lived with you for more than half of 2025 if your home

was this person’s home for more than half the time the person

was alive in 2025. If the person meets all other requirements to

be your qualifying child but you adopted the person in 2025, the

person was lawfully placed with you for legal adoption by you

in 2025, or if the person was an eligible foster child placed with

you during 2025, the person is considered to have lived with

you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person

was adopted or placed with you in 2025.

Any other person is considered to have lived with you for all

of 2025 if the person was born or died in 2025 and your home

was this person’s home for the entire time the person was alive

in 2025, or if you adopted the person in 2025, the person was

lawfully placed with you for legal adoption by you in 2025, or

the person was an eligible foster child placed with you during

2025 and your main home was the person’s main home for the

entire time since the person was adopted or placed with you in

2025.

Foster child. A foster child is any child placed with you by an

authorized placement agency or by judgment, decree, or other

order of any court of competent jurisdiction.

Full-time student. A full-time student is a child who during

any part of 5 calendar months of 2025 was enrolled as a

full-time student at a school or took a full-time, on-farm training

course given by a school or a state, county, or local government

agency. A school includes a technical, trade, or mechanical

school. It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the

Internet.

Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn’t

a family member, you may be able to take the child into account

in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit

for other dependents, and the earned income credit (EIC). For

details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married and files a joint return, you can’t claim that person as your dependent. However, if

the person is married but doesn’t file a joint return or files a

joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case,

go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).

Multiple support agreements. If no one person contributed

over half of the support of your relative (or a person who lived

Need more information or forms? Visit IRS.gov.

with you all year as a member of your household) but you and

another person(s) provided more than half of your relative’s

support, special rules may apply that would treat you as having

provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently

and totally disabled if, at any time in 2025, the person can’t engage in any substantial gainful activity because of a physical or

mental condition and a doctor has determined that this condition

has lasted or can be expected to last continuously for at least a

year or can be expected to lead to death.

Public assistance payments. If you received payments under

the Temporary Assistance for Needy Families (TANF) program

or other public assistance program and you used the money to

support another person, see Pub. 501.

Qualifying child of more than one person. Even if a child

meets the conditions to be the qualifying child of more than one

person, only one person can claim the child as a qualifying child

for all of the following tax benefits, unless the special rule for

Children of divorced or separated parents, described earlier, applies.

1. Child tax credit and credit for other dependents (line 19)

and additional child tax credit (line 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule

3, line 2).

4. Exclusion for dependent care benefits (Form 2441, Part

III).

5. Earned income credit (line 27a).

No other person can take any of the five tax benefits just listed

based on the qualifying child. If you and any other person can

claim the child as a qualifying child, the following rules apply.

For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.

• 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 of time in 2025. 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 2025.

• 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 2025.

• 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 2025, but

only if that person’s AGI is higher than the highest AGI of any

parent of the child who can claim the child.

Example. Your child meets the conditions to be a qualifying

child for both you and your parent. Your child doesn’t meet the

conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you

can claim your child as a qualifying child for all of the five tax

benefits just listed for which you otherwise qualify. Your parent

can’t claim any of those five tax benefits based on your child.

However, if your parent’s AGI is higher than yours and you do

not claim your child as a qualifying child, your child is the qualifying child of your parent.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to

Step 2. Otherwise, stop; you can’t claim any benefits based on

this child.

Social security number. You must enter each dependent’s social security number (SSN). Be sure the name and SSN entered

agree with the dependent’s social security card. Otherwise, at

the time we process your return, we may reduce or disallow any

tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent’s social security card

isn’t correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won’t have a

number by the date your return is due, see What if You Can’t

File on Time? earlier.

For the child tax credit, your child must have a valid SSN. A

valid SSN is one that is valid for employment and that is issued

by the SSA before the due date of your 2025 return (including

extensions). If your child was a U.S. citizen when the child re-

ceived the SSN, the SSN is valid for employment. If “Not Valid

for Employment” is printed on your child’s social security card

and your child’s immigration status has changed so that your

child is now a U.S. citizen or permanent resident, ask the SSA

for a new social security card without the legend. However, if

“Valid for Work Only With DHS Authorization” is printed on

your child’s social security card, your child has the required

SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2025 and you

do not have an SSN for the child, enter “Died” on row (3) of the

Dependents section and include a copy of the child’s birth certificate, death certificate, or hospital records. The document

must show the child was born alive.

If you didn’t have an SSN that is valid for employment and

issued before the due date of your 2025 return (including extensions), you can’t claim the child tax credit on your original or

amended 2025 return. To claim the credit on a joint return, you

or your spouse must have an SSN that is valid for employment

and issued before the due date of your 2025 return (including

extensions). The other spouse must have either an SSN or ITIN,

and it must have been issued on or before the due date of the

return (including extensions). If you, or your spouse if filing

jointly, didn’t have either an SSN or ITIN issued on or before

the due date of your 2025 return (including extensions), you

can’t claim the credit for other dependents on your original or

amended return.

If you apply for an ITIN on or before the due date of your

2025 return (including extensions) and the IRS issues you an

ITIN as a result of the application, the IRS will consider your

ITIN as issued on or before the due date of your return.

Need more information or forms? Visit IRS.gov.

Income

Generally, you must report all income

except income that is exempt from tax

by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines

1 through 7 and Schedule 1, lines 1

through 8z. Also see Pub. 525.

Forgiveness of Paycheck

Protection Program (PPP)

Loans

You don’t need to include the amount of

a forgiven PPP Loan in your income.

Although you don’t need to report the

income from the forgiveness of your

PPP Loan on Form 1040 or 1040-SR,

you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more

information, see Pub. 525.

Foreign-Source Income

You must report unearned income, such

as interest, dividends, and pensions,

from sources outside the United States

unless exempt by law or a tax treaty.

You must also report earned income,

such as wages and tips, from sources

outside the United States.

If you worked abroad, you may be

able to exclude part or all of your foreign earned income. For details, see

Pub. 54 and Form 2555.

Foreign retirement plans. If you were

a beneficiary of a foreign retirement

plan, you may have to report the undistributed income earned in your plan.

However, if you were the beneficiary of

a Canadian registered retirement plan,

see Rev. Proc. 2014-55, 2014-44 I.R.B.

753,

available

IRS.gov/irb/

2014-44_IRB#RP-2014-55, to find out if

you can elect to defer tax on the undistributed income.

Report distributions from foreign

pension plans on lines 5a and 5b.

Foreign accounts and trusts. You

must complete Part III of Schedule B if

you:

• Had a foreign account; or

• Received a distribution from, or

were a grantor of, or a transferor to, a

foreign trust.

You may also have to file Form 3520.

Foreign financial assets. If you had

foreign financial assets in 2025, you

may have to file Form 8938. See Form

8938 and its instructions.

Chapter 11 Bankruptcy

Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate’s

income tax return includes:

• Earnings from services you performed after the beginning of the case

(both wages and self-employment income); and

• Income from property described in

section 541 of title 11 of the U.S. Code

that you either owned when the case began or that you acquired after the case

began and before the case was closed,

dismissed, or converted to a case under a

different chapter.

Because this income is taxable to the

estate, don’t include this income on your

own individual income tax return. The

only exception is for purposes of figuring your self-employment tax. For that

purpose, you must take into account all

your self-employment income for the

year from services performed both before and after the beginning of the case.

Also, you (or the trustee if one is appointed) must allocate between you and

the bankruptcy estate the wages, salary,

or other compensation and withheld income tax reported to you on Form W-2.

A similar allocation is required for income and withheld income tax reported

to you on Forms 1099. You must also include a statement that indicates you filed

a chapter 11 case and that explains how

income and withheld income tax reported to you on Forms W-2 and 1099 are

allocated between you and the estate.

For more details, including acceptable

allocation methods, see Notice 2006-83,

2006-40 I.R.B. 596, available at

IRS.gov/irb/

2006-40_IRB#NOT-2006-83.

Community Property States

what is separate income. For details, see

Form 8958 and Pub. 555.

Nevada, Washington, and California

domestic partners. A registered domestic partner in Nevada, Washington,

or California must generally report half

the combined community income of the

individual and their domestic partner.

See Form 8958 and Pub. 555.

Rounding Off to Whole

Dollars

You can round off cents to whole dollars

on your return and schedules. If you do

round to whole dollars, you must round

all amounts. To round, drop amounts under 50 cents and increase amounts from

50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more

amounts to figure the amount to enter on

a line, include cents when adding the

amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the

decimal point. There is no cents column

on the form.

The lines on Forms 1040 and

1040-SR are the same. ReferenCAUTION ces to lines in the following instructions refer to the line on either

form.

Line 1a

Total Amount From Form(s)

W-2, Box 1

Enter the total amount from Form(s)

W-2, box 1. If a joint return, also include your spouse’s income from

Form(s) W-2, box 1.

If you earned wages while you

were an inmate in a penal instiCAUTION tution, report these amounts on

Schedule 1, line 8u. Do not report these

wages on line 1a. See the instructions

for Schedule 1, line 8u.

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington,

and Wisconsin. If you and your spouse

lived in a community property state, you

must usually follow state law to determine what is community income and

Need more information or forms? Visit IRS.gov.

If you received a pension or annuity from a nonqualified deferCAUTION red compensation plan or a

nongovernmental section 457 plan and

it was reported in box 1 of Form W-2,

do not include this amount on Form

1040, line 1a. This amount is reported

on Schedule 1, line 8t.

Line 1b

Household Employee

Wages Not Reported on

Form(s) W-2

Enter the total of your wages received as

a household employee that was not reported on Form(s) W-2. An employer

isn’t required to provide a Form W-2 to

you if they paid you wages of less than

$2,800 in 2025. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c

Tip Income Not Reported on

Line 1a

Enter the total of your tip income that

was not reported on Form 1040, line 1a.

This should include any tip income you

didn’t report to your employer and any

allocated tips shown in box 8 on your

Form(s) W-2 unless you can prove that

your unreported tips are less than the

amount in box 8. Allocated tips aren’t

included as income in box 1. See Pub.

531 for more details. Also, include the

value of any noncash tips you received,

such as tickets, passes, or other items of

value. Although you don’t report these

noncash tips to your employer, you must

report them on line 1c.

You may owe social security

and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for

Schedule 2, line 5.

Line 1d

Medicaid Waiver Payments

Not Reported on Form(s)

W-2, Box 1

Enter your taxable Medicaid waiver

payments that were not reported on

Form(s) W-2. Also enter the total of

your taxable and nontaxable Medicaid

waiver payments that were not reported

on Form(s) W-2, or not reported in

box 1 of Form(s) W-2, if you choose to

include nontaxable payments in earned

income for purposes of claiming a credit

or other tax benefit. If you and your

spouse both received nontaxable Medicaid waiver payments during the year,

you and your spouse can make different

choices about including payments in

earned income. See the instructions for

Schedule 1, line 8s.

If you are a sole proprietor in a business of providing home care services,

see the Schedule C instructions for how

to report these amounts. If you do not

have a separate trade or business of providing these services, enter on Form

1040, line 1d, your Medicaid waiver

payments reported on Form 1099-MISC

or Form 1099-NEC. Also, enter your

nontaxable Medicaid waiver payments

on Schedule 1, line 8s.

Your

nontaxable

Medicaid

TIP waiver payments may have

been reported to you

Form(s) W-2, box 12, with Code II.

Line 1f

Employer-Provided

Adoption Benefits From

Form 8839, Line 31

Enter the total of your employer-provided adoption benefits from Form 8839,

line 31. Employer-provided adoption

benefits should be shown in box 12 of

your Form(s) W-2 with code T. But see

the Instructions for Form 8839 to find

out if you can exclude part or all of the

benefits. You may also be able to exclude amounts if you adopted a child

with special needs and the adoption became final in 2025.

Line 1g

Wages From Form 8919,

Line 6

Enter the total of your wages from Form

8919, line 6.

Line 1h

Other Earned Income

If you received scholarship or

If you received nontaxable

Medicaid waiver payments, and

CAUTION box 1 of your Form(s) W-2 is

blank or has zeros, and you are choosing not to include nontaxable payments

in earned income for purposes of claiming a credit, do not attach any of these

Form(s) W-2 to your return.

Line 1e

Taxable Dependent Care

Benefits From Form 2441,

Line 26

Enter the total of your taxable dependent

care benefits from Form 2441, line 26.

Dependent care benefits should be

shown in box 10 of your Form(s) W-2.

But first complete Form 2441 to see if

you can exclude part or all of the benefits.

TIP fellowship grants that were not

reported to you on Form W-2,

report these amounts on Schedule 1,

line 8r. See the instructions for Schedule

1, line 8r.

The following types of income must

be included in the total on line 1h.

• Strike or lockout benefits (other

than bona fide gifts).

• Excess elective deferrals. The

amount deferred should be shown in

box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be

checked. If the total amount you (or

your spouse if filing jointly) deferred for

2025 under all plans was more than

$23,500 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is generally

(a) $16,500 if you have only SIMPLE

plans, and (b) $26,500 for section 403(b)

plans if you qualify for the 15-year rule

in Pub. 571. Although designated Roth

contributions are subject to this limit,

don’t include the excess attributable to

such contributions on line 1h. They are

already included as income in box 1 of

your Form W-2.

Need more information or forms? Visit IRS.gov.

• A higher limit of $17,600 may

apply to participants in certain SIMPLE

plans. A higher limit may also apply to

participants in section 457(b) deferred

compensation plans for the 3 years

before retirement age. Contact your plan

administrator for more information.

• If you were age 50 or older at the

end of 2025, your employer may have

allowed an additional deferral (catch-up

contributions) of up to $7,500

(generally, $3,500 for section 401(k)(11)

and SIMPLE plans). If you were age 60

to 63 at the end of 2025, your employer

may have allowed a catch-up

contribution of up to $11,250 ($5,250

for section 401(k)(11) and SIMPLE

plans). This additional deferral amount

isn’t subject to the overall limit on

elective deferrals.

• A catch-up contribution limit of

$3,850 may apply to certain participants

in certain SIMPLE plans. Contact your

plan administrator for more information.

You can’t deduct the amount

deferred. It isn’t included as inCAUTION come in box 1 of your Form

W-2.

• Disability pensions shown on

Form 1099-R if you haven’t reached the

minimum retirement age set by your

employer. But see Insurance Premiums

for Retired Public Safety Officers in the

instructions for lines 5a and 5b.

Disability pensions received after you

reach minimum retirement age and other

payments shown on Form 1099-R (other

than payments from an IRA) are

reported on lines 5a and 5b. Payments

from an IRA are reported on lines 4a

and 4b.

• Corrective distributions from a

retirement plan shown on Form 1099-R

of excess elective deferrals and excess

contributions (plus earnings). But don’t

include distributions from an IRA on

line 1h. Instead, report distributions

from an IRA on lines 4a and 4b.

Line 1i

Nontaxable Combat Pay

Election

If you elect to include your nontaxable

combat pay in your earned income when

figuring the EIC, enter the amount on

line 1i. See the instructions for line 27a.

Were You a Statutory

Employee?

If you were a statutory employee, the

“Statutory employee” box in box 13 of

your Form W-2 should be checked. Statutory employees include full-time life

insurance salespeople and certain agent

or commission drivers, certain traveling

salespeople, and certain homeworkers.

Statutory employees report the amount

shown in box 1 of Form W-2 on a

Schedule C along with any related business expenses.

Missing or Incorrect

Form W-2?

Your employer is required to provide or

send Form W-2 to you no later than

February 2, 2026. If you don’t receive it

by early February, use Tax Topic 154 to

find out what to do. Even if you don’t

get a Form W-2, you must still report

your earnings. If you lose your Form

W-2 or it is incorrect, ask your employer

for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest

(including any tax-exempt original issue

discount (OID)), such as from municipal

bonds, each payer should send you a

Form 1099-INT or a Form 1099-OID. In

general, your tax-exempt stated interest

should be shown in box 8 of Form

1099-INT or, for a tax-exempt OID

bond, in box 2 of Form 1099-OID, and

your tax-exempt OID should be shown

in box 11 of Form 1099-OID. Enter the

total on line 2a. However, if you acquired a tax-exempt bond at a premium,

only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received

during the year over the amortized bond

premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net

amount of tax-exempt OID on line 2a

(that is, the excess of tax-exempt OID

for the year over the amortized acquisition premium for the year). See Pub. 550

for more information about OID, bond

premium, and acquisition premium.

Need more information or forms? Visit IRS.gov.

Also include on line 2a any exempt-interest dividends from a mutual

fund or other regulated investment company. This amount should be shown in

box 12 of Form 1099-DIV.

Don’t include interest earned on your

IRA, health savings account, Archer or

Medicare Advantage MSA, or Coverdell

education savings account.

Don’t include any amounts related to the forgiveness of PPP

CAUTION Loans on this line.

Line 2b

Taxable Interest

Each payer should send you a Form

1099-INT or Form 1099-OID. Enter

your total taxable interest income on

line 2b. But you must fill in and attach

Schedule B if the total is over $1,500 or

any of the other conditions listed at the

beginning of the Schedule B instructions

applies to you.

For more details about reporting taxable interest, including original issue discount or market discount on debt instruments and adjustments for amortizable

bond premium or acquisition premium,

see Pub. 550.

Interest credited in 2025 on deposits

that you couldn’t withdraw because of

the bankruptcy or insolvency of the financial institution may not have to be

included in your 2025 income. For details, see Pub. 550.

If you get a 2025 Form

TIP 1099-INT for U.S. savings bond

interest that includes amounts

you reported before 2025, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on

line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified

dividends are eligible for a lower tax

rate than other ordinary income. Generally, these dividends are shown in

box 1b of Form(s) 1099-DIV. If you are

including your child’s qualified dividends in the total on line 3a, check box 1

on line 3c. For more information, see the

Instructions for Form 8814. See Pub.

550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends in box 1b

of Form 1099-DIV but aren’t qualified

dividends. These include the following.

• Dividends you received as a nominee. See the Schedule B instructions.

• Dividends you received on any

share of stock that you held for less than

61 days during the 121-day period that

began 60 days before the ex-dividend

date. The ex-dividend date is the first

date following the declaration of a dividend on which the purchaser of a stock

isn’t entitled to receive the next dividend

payment. When counting the number of

days you held the stock, include the day

you disposed of the stock but not the day

you acquired it. See the examples that

follow. Also, when counting the number

of days you held the stock, you can’t

count certain days during which your

risk of loss was diminished. See Pub.

550 for more details.

• Dividends attributable to periods

totaling more than 366 days that you received on any share of preferred stock

held for less than 91 days during the

181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the

stock, you can’t count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule

just described.

• Dividends on any share of stock to

the extent that you are under an obligation (including a short sale) to make related payments with respect to positions

in substantially similar or related property.

• Payments in lieu of dividends, but

only if you know or have reason to

know that the payments aren’t qualified

dividends.

• Dividends from a corporation that

first became a surrogate foreign corporation after December 22, 2017, other than

a foreign corporation that is treated as a

domestic corporation under section

7874(b).

Example 1. You bought 5,000 shares

of XYZ Corp. common stock on July 8.

XYZ Corp. paid a cash dividend of 10

cents per share. The ex-dividend date

was July 16. Your Form 1099-DIV from

XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified

dividends). However, you sold the 5,000

shares on August 11. You held your

shares of XYZ Corp. for only 34 days of

the 121-day period (from July 9 through

August 11). The 121-day period began

on May 17 (60 days before the ex-dividend date) and ended on September 14.

You have no qualified dividends from

XYZ Corp. because you held the XYZ

stock for less than 61 days.

Example 2. The facts are the same as

in Example 1 except that you bought the

stock on July 15 (the day before the

ex-dividend date), and you sold the

stock on September 16. You held the

stock for 63 days (from July 16 through

September 16). The $500 of qualified

dividends shown in box 1b of Form

1099-DIV are all qualified dividends because you held the stock for 61 days of

the 121-day period (from July 16

through September 14).

Example 3. You bought 10,000

shares of ABC Mutual Fund common

stock on July 8. ABC Mutual Fund paid

a cash dividend of 10 cents a share. The

ex-dividend date was July 16. The ABC

Mutual Fund advises you that the part of

the dividend eligible to be treated as

qualified dividends equals 2 cents a

share. Your Form 1099-DIV from ABC

Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends

of $200. However, you sold the 10,000

shares on August 11. You have no qualified dividends from ABC Mutual Fund

because you held the ABC Mutual Fund

stock for less than 61 days.

Use the Qualified Dividends

TIP and Capital Gain Tax Worksheet or the Schedule D Tax

Worksheet, whichever applies, to figure

your tax. See the instructions for line 16

for details.

Line 3b

Ordinary Dividends

Each payer should send you a Form

1099-DIV. Enter your total ordinary div-

idends on line 3b. This amount should

be shown in box 1a of Form(s)

1099-DIV. If you are including your

child’s ordinary dividends in the total on

line 3b, check box 2 on line 3c. For

more information, see the Instructions

for Form 8814.

You must fill in and attach Schedule B if the total is over $1,500 or you

received, as a nominee, ordinary dividends that actually belong to someone

else.

Nondividend Distributions

Some distributions are a return of your

cost (or other basis). They won’t be

taxed until you recover your cost (or

other basis). You must reduce your cost

(or other basis) by these distributions.

After you get back all of your cost (or

other basis), you must report these distributions as capital gains on Form 8949.

For details, see Pub. 550.

Dividends on insurance poli-

TIP cies are a partial return of the

premiums you paid. Don’t report them as dividends. Include them in

income on Schedule 1, line 8z, only if

they exceed the total of all net premiums

you paid for the contract.

If you are including your

TIP child’s dividends on either

line 3a or 3b, check the applicable box on line 3c.

Lines 4a, 4b, and 4c

Lines 4a and 4b

IRA Distributions

You should receive a Form 1099-R

showing the total amount of any distribution from your IRA before income tax

or other deductions were withheld. This

amount should be shown in box 1 of

Form 1099-R. Unless otherwise noted in

the line 4a and 4b instructions, an IRA

includes a traditional IRA (which includes a traditional IRA that receives

contributions from a simplified employee pension (SEP) arrangement), Roth

IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional

SIMPLE IRA or a Roth SIMPLE IRA).

Need more information or forms? Visit IRS.gov.

If the distribution from your IRA is

fully taxable, enter the total distribution

on line 4b; don’t make an entry on

line 4a.

Attach

Form(s)

1099-R

TIP Form 1040 or 1040-SR if any

federal income tax was withheld.

For purposes of the following

TIP Exceptions, Roth IRA includes

a Roth SIMPLE IRA.

Exception 1. Enter the total distribution

on line 4a if you rolled over part or all of

the distribution from one:

• Roth IRA to another Roth IRA, or

• IRA (other than a Roth IRA) to a

qualified plan or another IRA (other

than a Roth IRA).

Also check box 1 on line 4c. If the total distribution was rolled over, enter -0on line 4b. If the total distribution

wasn’t rolled over, enter the part not rolled over on line 4b unless Exception 2

applies to the part not rolled over. Generally, a rollover must be made within

60 days after the day you received the

distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into

a qualified plan or you made the rollover

in 2026, include a statement explaining

what you did.

Exception 2. If any of the following apply, enter the total distribution on line 4a

and see Form 8606 and its instructions

to figure the amount to enter on line 4b.

1. You received a distribution from

an IRA (other than a Roth IRA) and you

made nondeductible contributions to any

of your traditional IRAs for 2025 or an

earlier year. If you made nondeductible

contributions to these IRAs for 2025, also see Pub. 590-A and Pub. 590-B.

2. You received a distribution from

a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you

don’t have to see Form 8606 or its instructions.

a. Distribution code T is shown in

box 7 of Form 1099-R and you made a

contribution (including a conversion) to

a Roth IRA for 2020 or an earlier year.

b. Distribution code Q is shown in

box 7 of Form 1099-R.

3. You converted part or all of a traditional IRA or traditional SIMPLE IRA

to a Roth IRA in 2025.

4. You had a 2024 or 2025 IRA contribution returned to you, with the related earnings or less any loss, by the due

date (including extensions) of your tax

return for that year.

5. You made excess contributions to

your IRA for an earlier year and had

them returned to you in 2025.

6. You recharacterized part or all of

a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa.

Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution

on line 4a. If the total amount distributed

is a QCD, enter -0- on line 4b. If only

part of the distribution is a QCD, enter

the part that is not a QCD on line 4b unless Exception 2 applies to that part.

Check box 2 on line 4c.

A QCD is a distribution made directly by the trustee of your IRA (other than

an ongoing SEP or SIMPLE IRA) to an

organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least

age 70 1/2 when the distribution was

made.

Generally, your total QCDs for the

year can’t be more than $108,000. This

includes any amount (up to $54,000) of

a one-time QCD to a split-interest entity

(SIE). If you file a joint return, the same

rules apply to your spouse. The amount

of the QCD is limited to the amount that

would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first

considered to be paid out of otherwise

taxable income. If you make the

one-time QCD to an SIE, you must attach a statement to your return. See Pub.

590-B for details on QCDs, including

the information you must include on the

attachment for QCDs to an SIE.

You can’t claim a charitable

contribution deduction for any

CAUTION QCD not included in your income.

Exception 4. If all or part of the distribution is a health savings account (HSA)

funding distribution (HFD), enter the to-

Need more information or forms? Visit IRS.gov.

tal distribution on line 4a. If the total

amount distributed is an HFD and you

elect to exclude it from income, enter -0on line 4b. If only part of the distribution is an HFD and you elect to exclude

that part from income, enter the part that

isn’t an HFD on line 4b unless Exception 2 applies to that part. Check box 3

on line 4c and enter “HFD” in the entry

space next to box 3.

An HFD is a distribution made directly by the trustee of your IRA (other

than an ongoing SEP or SIMPLE IRA)

to your HSA. If eligible, you can generally elect to exclude an HFD from your

income once in your lifetime. You can’t

exclude more than the limit on HSA

contributions or more than the amount

that would otherwise be included in your

income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

The amount of an HFD reduces

the amount you can contribute

CAUTION to your HSA for the year. If you

fail to maintain eligibility for an HSA

for the 12 months following the month of

the HFD, you may have to report the

HFD as income and pay an additional

tax. See Form 8889, Part III.

More than one distribution. If you (or

your spouse if filing jointly) received

more than one distribution, figure the

taxable amount of each distribution and

enter the total of the taxable amounts on

line 4b. Enter the total amount of those

distributions on line 4a.

You must start receiving at least

TIP a minimum amount from your

traditional IRA by April 1 of

the year following the year you reach

age 73. If you don’t receive the minimum

distribution amount, you may have to

pay an additional tax on the amount that

should have been distributed. For details, including how to figure the minimum required distribution, see Pub.

590-B.

You may have to pay an additional tax if you received an

CAUTION early distribution from your

IRA and the total wasn’t rolled over. See

the instructions for Schedule 2, line 8,

for details.

More information. For more information about IRAs, see Pub. 590-A and

Pub. 590-B.

Line 4c

If Exception 1 applies to you, check

box 1 on line 4c. If Exception 3 applies

to you, check box 2 on line 4c. If Exception 4 applies to you, check box 3 on

line 4c and enter “HFD” in the entry

space next to box 3.

If another publication or instruction

tells you to write a word or code next to

line 4b, check box 3 on line 4c and enter

that word or code on the entry space

next to box 3.

If more than one exception applies,

check a box for each exception and include a statement showing the amount of

each exception, for example, “Line 4b –

$1,000 Rollover and $500 HFD.” You

don’t need to attach a statement if only

Exception 2 and one other exception apply.

Lines 5a, 5b, and 5c

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R

showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in

box 1 of Form 1099-R. Pension and annuity payments include distributions

from 401(k), 403(b), and governmental

457(b) plans. Rollovers and lump-sum

distributions are explained later. Don’t

include the following payments on lines

5a and 5b. Instead, report them on

line 1h.

• Disability pensions received before

you reach the minimum retirement age

set by your employer.

• Corrective distributions (including

any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise

you of the year(s) the distributions are

includible in income.

Attach

Form(s)

1099-R

TIP Form 1040 or 1040-SR if any

federal income tax was withheld.

Fully Taxable Pensions and

Annuities

Your payments are fully taxable if (a)

you didn’t contribute to the cost (see

Cost, later) of your pension or annuity,

or (b) you got your entire cost back tax

free before 2025. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is

fully taxable, enter the total pension or

annuity payments (from Form(s)

1099-R, box 1) on line 5b; don’t make

an entry on line 5a.

Fully taxable pensions and annuities

also include military retirement pay

shown on Form 1099-R. For details on

military disability pensions, see Pub.

525. If you received a Form

RRB-1099-R, see Pub. 575 to find out

how to report your benefits.

Partially Taxable Pensions and

Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on

line 5a. If your Form 1099-R doesn’t

show the taxable amount, you must use

the General Rule explained in Pub. 939

to figure the taxable part to enter on

line 5b. But if your annuity starting date

(defined later) was after July 1, 1986,

see Simplified Method, later, to find out

if you must use that method to figure the

taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For

details, see Pub. 939.

If your Form 1099-R shows a taxable

amount, you can report that amount on

line 5b. But you may be able to report a

lower taxable amount by using the General Rule or the Simplified Method or if

the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired

Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue

squad or ambulance crew who is retired

because of disability or because you

reached normal retirement age), you can

elect to exclude from income distributions made from your eligible retirement

plan that are used to pay the premiums

for coverage by an accident or health

plan or a long-term care insurance contract. The premiums can be for coverage

for you, your spouse, or dependents. The

distribution must be from the plan maintained by the employer from which you

retired as a public safety officer. The

distribution can be made directly from

the plan to the provider of the accident

or health plan or long-term care insurance contract, or the distribution can be

made to you to pay to the provider of the

accident or health plan or long-term care

insurance contract. You can exclude

from income the smaller of the amount

of the premiums paid or $3,000. You can

make this election only for amounts that

would otherwise be included in your income. The amount excluded from your

income can’t be used to claim a medical

expense deduction.

An eligible retirement plan is a governmental plan that is a qualified trust or

a section 403(a), 403(b), or 457(b) plan.

You can exclude from income

only the smaller of the amount

CAUTION of

the premiums paid or

$3,000. This is true if the distribution

was made directly from the plan to the

provider of the accident or health plan

or long-term care insurance contract or

if the distribution was made to you and

you paid the provider of the accident or

health plan or long-term care insurance

contract. If you received a distribution

from your eligible retirement plan, and

you used part of that distribution to pay

premiums for an accident or health plan

or long-term care insurance contract,

you can still exclude from income only

the smaller of the amount of the premiums paid or $3,000. The rest of the distribution is taxable to you and must be

reported on line 5b.

If you make this election, reduce the

otherwise taxable amount of your pension or annuity by the amount excluded.

The amount shown in box 2a of Form

1099-R doesn’t reflect the exclusion.

Report your total distributions on line 5a

and the taxable amount on line 5b. Also

check box 2 on line 5c.

If you are retired on disability and reporting your disability pension on

line 1h, include only the taxable amount

on that line and enter “PSO” and the

Need more information or forms? Visit IRS.gov.

Keep for Your Records

Simplified Method Worksheet—Lines 5a and 5b

Before you begin:

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include

any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter

the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2025 on Form 1040 or

1040-SR, line 5a.

1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or

1040-SR, line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. .

. . . . . .

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form

1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the

amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public

Safety Officers before entering an amount on line 5b . . . . . . . . . . . . . . . . . . . . . .

2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .

Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4

of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has

changed). Otherwise, go to line 3.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after

1997 and the payments are for your life and that of your beneficiary, enter the appropriate

number from Table 2 below . . . . . . . . . . . . . . . . . . . . . 3.

4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . 4.

5. Multiply line 4 by the number of months for which this year’s payments were made. If your

annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.

Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this

worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . 6.

7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . 7.

8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . .

10. Was your annuity starting date before 1987?

Yes.

STOP

No.

Add lines 6 and 8. This is the amount you have recovered tax free through 2025. You will need this

number if you need to fill out this worksheet next year . . . . . . . . . . . . . . .

. . 10.

11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this

worksheet next year. The payments you receive next year will generally be fully taxable . . . . . .

. . 11.

Do not complete the rest of this worksheet.

Table 1 for Line 3 Above

IF the age at annuity starting

date was...

55 or under

56–60

61–65

66–70

71 or older

AND your annuity starting date was—

before November 19, 1996,

after November 18, 1996,

enter on line 3...

300

360

260

310

240

260

170

210

120

160

Table 2 for Line 3 Above

IF the combined ages at annuity

starting date were...

110 or under

111–120

121–130

131–140

141 or older

Need more information or forms? Visit IRS.gov.

THEN enter on line 3...

410

360

310

260

210

amount excluded on the line next to

line 1h.

Payments when you are disabled. If

you receive payments from a retirement

or profit-sharing plan that does not provide for disability retirement, do not

treat those payments as disability payments. The payments must be reported

as a pension or annuity.

You must include in your income any

amounts that you received that you

would have received in retirement had

you not become disabled as a result of a

terrorist attack. Include in your income

any payments you receive from a

401(k), pension, or other retirement plan

to the extent that you would have received the amount at the same or later

time regardless of whether you had become disabled.

Example. You were a contractor

who was disabled as a direct result of

participating in efforts to clean up the

World Trade Center and you are eligible

for compensation by the September 11

Victim Compensation Fund. You began

receiving a disability pension at age 55

when you could no longer work due to

your disability. Under your pension

plan, you are entitled to an early retirement benefit of $2,500 a month at age

55. If you wait until age 62, the normal

retirement age under the plan, you

would be entitled to a normal retirement

benefit of $3,000 a month. The pension

plan provides that a participant who retires early on account of disability is entitled to receive the participant’s normal

retirement benefit, which in your case

equals $3,000 a month. Until you turn

age 62, you can exclude $500 of your

monthly retirement benefit from income

(the difference between the early retirement benefit and the normal retirement

benefit, $3,000 − $2,500) received on

account of disability. You must report

the remaining $2,500 of monthly pension benefit as taxable. For each month

after you turn age 62, you must report

the full amount of the monthly pension

benefit ($3,000 a month) as taxable.

Simplified Method

You must use the Simplified Method if

either of the following applies.

1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

2. Your annuity starting date was after November 18, 1996, and both of the

following apply.

a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was

fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method

Worksheet in these instructions to figure

the taxable part of your pension or annuity. For more details on the Simplified

Method, see Pub. 575 (or Pub. 721 for

U.S. Civil Service retirement benefits).

If you received U.S. Civil Service retirement benefits and you

CAUTION chose the alternative annuity

option, see Pub. 721 to figure the taxable part of your annuity. Do not use the

Simplified Method Worksheet in these

instructions.

Annuity Starting Date

Your annuity starting date is the later of

the first day of the first period for which

you received a payment or the date the

plan’s obligations became fixed.

Age (or Combined Ages) at

Annuity Starting Date

If you are the retiree, use your age on

the annuity starting date. If you are the

survivor of a retiree, use the retiree’s age

on their annuity starting date. But if your

annuity starting date was after 1997 and

the payments are for your life and that of

your beneficiary, use your combined

ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there

is more than one beneficiary, see Pub.

575 or Pub. 721 to figure each beneficiary’s taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn’t include pre-tax con-

tributions. Your net investment may be

shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one

retirement plan that is contributed to another plan within 60 days of receiving

the distribution. However, a rollover to a

Roth IRA or a designated Roth account

is generally not a tax-free distribution.

Use lines 5a and 5b to report a rollover,

including a direct rollover, from one

qualified employer’s plan to another or

to an IRA.

Enter on line 5a the distribution from

Form 1099-R, box 1. From this amount,

subtract any contributions (usually

shown in box 5) that were taxable to you

when made. From that result, subtract

the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no

other distribution to report on line 5b,

enter -0- on line 5b. Also check box 1 on

line 5c.

See Pub. 575 for more details on rollovers, including special rules that apply

to rollovers from designated Roth accounts, partial rollovers of property, and

distributions under qualified domestic

relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution

from a profit-sharing or retirement plan,

your Form 1099-R should have the “Total distribution” box in box 2b checked.

You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount

wasn’t rolled over. For details, see the

instructions for Schedule 2, line 8.

Enter the total distribution on line 5a

and the taxable part on line 5b. For details, see Pub. 575.

If you or the plan participant

TIP was born before January 2,

1936, you could pay less tax on

the distribution. See Form 4972.

Line 5c

If you have a rollover, including a direct

rollover, from one qualified employer’s

plan to another or to an IRA, check

Need more information or forms? Visit IRS.gov.

box 1 on line 5c. See Rollovers, earlier,

for more information.

If you are making the election to exclude from your income distributions

made from your eligible retirement plan

to pay premiums for coverage by an accident or health plan or a long-term care

contract, check box 2 on line 5c. See Insurance Premiums for Retired Public

Safety Officers, earlier, for more information.

If another publication or instruction

tells you to write a word or a code next

to line 5b, check box 3 on line 5c and

enter that word or code on the entry

space next to box 3.

Check each box that applies to you.

Lines 6a, 6b, 6c, and 6d

Lines 6a and 6b

Social Security Benefits

You should receive a Form SSA-1099

showing in box 3 the total social security benefits paid to you. Box 4 will show

the amount of any benefits you repaid in

2025. If you received railroad retirement

benefits treated as social security, you

should receive a Form RRB-1099.

Use the Social Security Benefits

Worksheet in these instructions to see if

any of your benefits are taxable.

Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

• You made contributions to a traditional IRA for 2025 and you or your

spouse were covered by a retirement

plan at work or through self-employment. Instead, use the worksheets in

Pub. 590-A to see if any of your social

security benefits are taxable and to figure your IRA deduction.

• You repaid any benefits in 2025

and your total repayments (box 4) were

more than your total benefits for 2025

(box 3). None of your benefits are taxable for 2025. Also, if your total repayments in 2025 exceed your total benefits

received in 2025 by more than $3,000,

you may be able to take an itemized deduction or a credit for part of the excess

repayments if they were for benefits you

included in income in an earlier year.

For more details, see Pub. 915.

• You file Form 2555, 4563, or

8815, or you exclude employer-provided

adoption benefits or income from sources within Puerto Rico. Instead, use the

worksheet in Pub. 915.

Social security information.

TIP Social security beneficiaries

can now get a variety of information from the SSA website with a my

Social Security account, including getting a replacement Form SSA-1099 if

needed. For more information and to set

up an account, go to SSA.gov/

myaccount.

Disability payments. Don’t include in

your income any disability payments

(including Social Security Disability Insurance (SSDI) payments) you receive

for injuries incurred as a direct result of

a terrorist attack directed against the

United States (or its allies), whether outside or within the United States. In the

case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are

treated as incurred as a direct result of

the attack. If these payments are incorrectly reported as taxable on Form

SSA-1099, don’t include the nontaxable

portion of income on your tax return.

You may receive a notice from the IRS

regarding the omitted payments. Follow

the instructions in the notice to explain

that the excluded payments aren’t taxable. For more information about these

payments, see Pub. 3920.

Example. You were a firefighter

who was disabled as a direct result of

the September 11 terrorist attack on the

World Trade Center. You began receiving SSDI benefits at age 54. Your full

retirement age for social security retirement benefits is age 66. Your birthday is

April 25. In the year you turned age 66,

you received $1,500 per month in benefits from the SSA (for a total of $18,000

for the year). Because you became eligible for a full retirement benefit in May,

the month after you turned age 66, you

can exclude only 4 months (January

through April) of your annual benefit

from income ($6,000). You must report

the remaining $12,000 on line 6a. You

must also complete the Social Security

Benefits Worksheet to find out if any

part of the $12,000 is taxable.

Need more information or forms? Visit IRS.gov.

Form RRB-1099. If you need a

TIP replacement Form RRB-1099,

call the Railroad Retirement

Board at 877-772-5772 or go to

www.rrb.gov.

Accrued leave payment. If you retire

on disability, any lump-sum payment

you receive for accrued annual leave is a

salary payment. The payment is not a

disability payment. Include it in your income in the tax year you receive it.

Line 6c

Check the box on line 6c if you elect to

use the lump-sum election method for

your benefits. If any of your benefits are

taxable for 2025 and they include a

lump-sum benefit payment that was for

an earlier year, you may be able to reduce the taxable amount with the

lump-sum election. See Lump-Sum Election in Pub. 915 for details.

Line 6d

If you are married filing separately and

you lived apart from your spouse for all

of 2025, check the box on line 6d. If you

don’t check the box on line 6d, you may

get a math error notice from the IRS.

Line 7a

Capital Gain or (Loss)

If you sold a capital asset, such as a

stock, bond, or digital asset, you must

complete and attach Form 8949 and

Schedule D.

Exception 1. You don’t have to file

Form 8949 or Schedule D if you aren’t

deferring any capital gain by investing

in a qualified opportunity fund and both

of the following apply.

1. You have no capital losses, and

your only capital gains are capital gain

distributions from Form(s) 1099-DIV,

box 2a (or substitute statements); and

2. None of the Form(s) 1099-DIV

(or substitute statements) have an

amount in box 2b (unrecaptured section

1250 gain), box 2c (section 1202 gain),

or box 2d (collectibles (28%) gain).

Exception 2. You must file Schedule D

but generally don’t have to file Form

8949 if Exception 1 doesn’t apply, you

aren’t deferring any capital gain by investing in a qualified opportunity fund

or terminating deferral from an

Social Security Benefits Worksheet—Lines 6a and 6b

Before you begin:

10.

11.

12.

13.

14.

15.

16.

17.

18.

If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that

write-in before completing this worksheet (see the instructions for Schedule 1, line 24z).

If you are married filing separately and you lived apart from your spouse for all of 2025, check the box

on line 6d.

Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this

worksheet instead of a publication to find out if any of your benefits are taxable.

Enter the total amount from box 5 of all your Forms SSA-1099 and

RRB-1099. Also enter this amount on Form 1040 or 1040-SR,

line 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 . . . . . . . . .

Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 . . . . . . . . . . .

Is the amount on line 6 less than the amount on line 5?

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or

STOP

1040-SR, line 6b.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you are:

• Married filing jointly, enter $32,000

• Single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for

all of 2025, enter $25,000

...............

Married

filing

separately

and

you

lived

with

your

spouse

any

time

•

in 2025, skip lines 8 through 15; multiply line 7 by 85% (0.85) and

enter the result on line 16. Then, go to line 17

Is the amount on line 8 less than the amount on line 7?

No.

None of your social security benefits are taxable. Enter -0- on Form 1040 or

STOP

1040-SR, line 6b. If you are married filing separately and you lived apart from

your spouse for all of 2025, be sure you checked the box on line 6d.

Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving

spouse, or married filing separately and you lived apart from your spouse for all of 2025 . . . . . . 10.

Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount

on Form 1040 or 1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

TIP

Keep for Your Records

If any of your benefits are taxable for 2025 and they include a lump-sum benefit payment that was for an earlier

year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Need more information or forms? Visit IRS.gov.

investment in a qualified opportunity

fund, and your only capital gains and

losses are:

• Capital gain distributions;

• A capital loss carryover from

2024;

• A gain from Form 2439 or 6252 or

Part I of Form 4797;

• A gain or loss from Form 4684,

6781, or 8824;

• A gain or loss from a partnership,

S corporation, estate, or trust; or

• Gains and losses from transactions

for which you received a Form 1099-B

or 1099-DA (or substitute statement)

that shows basis was reported to the

IRS, the QOF box in box 3 of Form

1099-B or box 3b of Form 1099-DA

isn’t checked, and you don’t need to

make any adjustments in column (g) of

Form 8949 or enter any codes in column

(f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from

box 2a of Form(s) 1099-DIV) on line 7a

and check the box “Schedule D not required” on line 7b. If you received capital gain distributions as a nominee (that

is, they were paid to you but actually belong to someone else), report on line 7a

only the amount that belongs to you. Include a statement showing the full

amount you received and the amount

you received as a nominee. See the

Schedule B instructions for filing requirements for Forms 1099-DIV and

1096.

If you don’t have to file SchedTIP ule D, use the Qualified Dividends and Capital Gain Tax

Worksheet in the line 16 instructions to

figure your tax.

Line 7b

If Exception 1 applies, check the

“Schedule D not required” box on

line 7b.

If you are including your child’s capital gain or (loss) in the total on line 7a,

check the “includes child’s capital gain

or (loss)” box on line 7b and enter the

amount from Form 8814, line 10, in the

entry space. For more information, see

the Instructions for Form 8814.

Total Income and

Adjusted Gross

Income

Line 10

Enter any adjustments to income from

Schedule 1, line 26, on line 10.

Tax and Credits

Line 12a

If you or your spouse (if you are married

and filing a joint return) can be claimed

as a dependent on someone else’s return,

check the appropriate box(es) on

line 12a.

If you are married and filing a joint

return, you can be claimed on someone

else’s return if you file the joint return

only to claim a refund of withheld income tax or estimated tax paid.

Line 12b

If your filing status is married filing separately and your spouse itemizes deductions on their return, check the box on

line 12b.

Line 12c

If you were a dual-status alien, check the

box on line 12c. If you were a dual-status alien and you file a joint return with

your spouse who was a U.S. citizen or

resident alien at the end of 2025 and you

and your spouse agree to be taxed on

your combined worldwide income, don’t

check the box. See Nonresident aliens

and dual-status aliens, earlier, for more

information on making the election for

you and your spouse to be taxed on your

combined worldwide income.

Line 12d

If you or your spouse (if you are married

and filing a joint return) were born before January 2, 1961, or were blind at

the end of 2025, check the appropriate

box(es) on line 12d.

Don’t check any boxes for your

spouse if your filing status is head of

household.

Need more information or forms? Visit IRS.gov.

If your filing status is married filing

separately and your spouse was born before January 2, 1961, or was blind at the

end of 2025, you can check the appropriate box(es) on line 12d if your spouse

had no income, isn’t filing a return, and

can’t be claimed as a dependent on another person’s return.

Death of spouse in 2025. If your

spouse was born before January 2, 1961,

but died in 2025 before reaching age 65,

don’t check the box that says “Spouse

was born before January 2, 1961.”

A person is considered to reach age

65 on the day before the person’s 65th

birthday.

Example. Your spouse was born on

February 14, 1960, and died on February

13, 2025. Your spouse is considered age

65 at the time of death. Check the appropriate box for your spouse. However, if

your spouse died on February 12, 2025,

your spouse isn’t considered age 65.

Don’t check the box.

Death of taxpayer in 2025. If you are

preparing a return for someone who died

in 2025, see Pub. 501 before completing

the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2025, you must get a statement

certified by your eye doctor (ophthalmologist or optometrist) that:

• You can't see better than 20/200 in

your better eye with glasses or contact

lenses, or

• Your field of vision is 20 degrees

or less.

If your eye condition isn’t likely to

improve beyond the conditions listed

above, you can get a statement certified

by your eye doctor (ophthalmologist or

optometrist) to this effect instead. You

must keep the statement for your records.

If you receive a notice or letter but

you would prefer to have it in

Braille-ready or large print, you can use

Form 9000, Alternative Media Preference, to request notices in an alternative

format including Braille-ready, large

print, audio, or electronic. You can attach Form 9000 to your return or mail it

separately.

• You can download, or view online,

tax forms and publications in a variety

formats,

including

text-only,

Braille-ready files, browser-friendly

HTML (other than tax forms), accessible

PDF, and large print.

Line 12e

Standard Deduction or

Itemized Deductions

If you are filing Form 1040-SR,

TIP you can find a Standard Deduction Chart on the last page of

that form. Don’t file the Standard Deduction Chart with your return.

In most cases, your federal income tax

will be less if you take the larger of your

standard deduction or itemized deductions.

Standard Deduction

Most Form 1040 filers can find their

standard deduction by looking at the

amounts listed to the left of line 12e.

Most Form 1040-SR filers can find their

standard deduction by using the chart on

the last page of Form 1040-SR.

Exception 1—Dependent. Line 12a. If

you checked a box on line 12a, use the

Standard Deduction Worksheet for Dependents to figure your standard deduction.

Someone claims you or your

TIP spouse as a dependent if they

list your or your spouse’s name

and SSN in the Dependents section of

their return.

Exception 2—Spouse itemizes on a

separate return. Line 12b. If you

checked the box on line 12b, your standard deduction is zero, even if you were

born before January 2, 1961, or were

blind.

Exception

3—Dual-status

alien.

Line 12c. If you checked the box on

line 12c, your standard deduction is

zero, even if you were born before January 2, 1961, or were blind.

Exception 4—Born before January 2,

1961, or blind. Line 12d. If you

checked any box on line 12d, figure

your standard deduction by using the

Standard Deduction Chart for People

Who Were Born Before January 2, 1961,

or Were Blind if you are filing Form

1040 or by using the chart on the last

page of Form 1040-SR.

Exception 5—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss

and you elect to increase your standard

deduction by the amount of your net

qualified disaster loss, use Schedule A

to figure your standard deduction. Qualified disaster loss refers to losses arising

from certain disasters occurring in 2016

and subsequent years. See the Instructions for Form 4684 and Schedule A,

line 16, for more information.

Itemized Deductions

To figure your itemized deductions, fill

in Schedule A.

If you made a section 962 election and are taking a deduction

CAUTION under section 250 with respect

to any income inclusions under section

951A, don’t report the deduction on

line 12e. Instead, report the tax with respect to a section 962 election on line 16

and include in the statement required by

line 16 how you figured the section 250

deduction.

Line 13a

Qualified Business Income

Deduction (Section 199A

Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or

Form 8995-A as applicable.

Use Form 8995 if:

• You have qualified business income, qualified REIT dividends, or

qualified PTP income (loss);

• Your 2025 taxable income before

the qualified business income deduction

is less than or equal to $197,300

($394,600 if married filing jointly); and

• You aren’t a patron in a specified

agricultural or horticultural cooperative.

If you don’t meet these requirements,

use Form 8995-A, Qualified Business

Income Deduction. Attach whichever

form you use (Form 8995 or 8995-A) to

your return. See the Instructions for

Forms 8995 and 8995-A for more information for figuring and reporting your

qualified business income deduction.

Line 13b

Additional Deductions From

Schedule 1-A, Line 38

If you are eligible to claim a deduction

for no tax on tips, no tax on overtime, no

tax on car loan interest, and/or the enhanced deduction for seniors, enter on

line 13b the amount, if any, from Schedule 1-A, line 38. See Schedule 1-A and

the instructions for Schedule 1-A for

more information.

Line 16

Tax

Include in the total on the entry space on

line 16 all of the following taxes that apply.

• Tax on your taxable income. Figure the tax using one of the methods described later.

• Tax from Form(s) 8814 (relating to

the election to report child’s interest or

dividends). Check the appropriate box.

• Tax from Form 4972 (relating to

lump-sum distributions). Check the appropriate box.

• Tax with respect to a section 962

election (election made by a domestic

shareholder of a controlled foreign corporation to be taxed at corporate rates)

reduced by the amount of any foreign

tax credits claimed on Form 1118. See

section 962 for details. Check box 3 and

enter the amount and “962” in the space

next to that box. Attach a statement

showing how you figured the tax.

• Recapture of an education credit.

You may owe this tax if you claimed an

education credit in an earlier year, and

either tax-free educational assistance or

a refund of qualified expenses was received in 2025 for the student. See Form

8863 and its instructions for more details. Check box 3 and enter the amount

and “ECR” in the space next to that box.

• Any tax from Form 8621, line 16e,

relating to a section 1291 fund. Check

box 3 and enter the amount of the tax

and “1291TAX” in the space next to that

box.

• Tax from Form 8978, line 14 (relating to partner’s audit liability under

section 6226). Check box 3 and enter the

amount of the liability and “Form 8978”

in the space next to that box. If the

Need more information or forms? Visit IRS.gov.

Standard Deduction Worksheet for Dependents—Line 12e

Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

Check if:

You were born before January 2, 1961.

You are blind.

Total number of boxes

checked . . . . . . . . . . . . . . . . . .

Spouse was born before January 2, 1961.

Spouse is blind.

Is your earned income* more than $900?

Yes. Add $450 to your earned income. Enter the total.

. . . . . . . . . . . . . . . . . . . . . . . . . . 2.

No. Enter $1,350.

Enter the amount shown below for your filing status.

• Single or married filing separately—$15,750

. . . . . . . . . . . . . . . . . . . . . . . . . . 3.

• Married filing jointly—$31,500

• Head of household—$23,625

Standard deduction.

a. Enter the smaller of line 2 or line 3. If born after January 1, 1961, and not blind, stop here and enter this amount on

Form 1040 or 1040-SR, line 12e. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.

b. If born before January 2, 1961, or blind, multiply the number on line 1 by $1,600 ($2,000 if single or head of

household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.

c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12e . . . . . . . . . . . . . . . . . . . . . . . . . 4c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable

scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6,

8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1961, or Were Blind

Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.

You were born before January 2, 1961.

You are blind.

Spouse was born before January 2, 1961.

Spouse is blind.

Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IF your filing

status is . . .

AND the number in

the box above is . . .

▶

THEN your standard

deduction is . . .

Single

$17,750

19,750

Married filing jointly

$33,100

34,700

36,300

37,900

Qualifying surviving spouse

$33,100

34,700

Married filing separately*

$17,350

18,950

20,550

22,150

Head of household

$25,625

27,625

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a

dependent on another person’s return.

Need more information or forms? Visit IRS.gov.

amount on Form 8978, line 14, is negative, see the instructions for Schedule 3,

line 6l.

• Triggering event under section

965(i). If you had a triggering event under section 965(i) during the year and

did not enter into a transfer agreement,

check box 3 and enter the amount of the

triggered deferred net 965 tax liability

and enter “965INC” on the line next to

that box.

Do you want the IRS to figure the tax

on your taxable income for you?

Yes. See chapter 13 of Pub. 17 for

details, including who is eligible and

what to do. If you have paid too much,

we will send you a refund. If you didn’t

pay enough, we will send you a bill.

No. Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet. If your taxable income is less

than $100,000, you must use the Tax Table, later in these instructions, to figure

your tax. Be sure you use the correct

column. If your taxable income is

$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or

Tax Computation Worksheet to figure

your tax if any of the following applies.

Form 8615. Form 8615 must generally

be used to figure the tax on your unearned income over $2,700 if you are

under age 18, and in certain situations if

you are older.

You must file Form 8615 if you meet

all of the following conditions.

1. You had more than $2,700 of unearned income (such as taxable interest,

ordinary dividends, or capital gains (including capital gain distributions)).

2. You are required to file a tax return.

3. You were either:

a. Under age 18 at the end of 2025,

b. Age 18 at the end of 2025 and

didn’t have earned income that was

more than half of your support, or

c. A full-time student at least age 19

but under age 24 at the end of 2025 and

didn’t have earned income that was

more than half of your support.

4. At least one of your parents was

alive at the end of 2025.

5. You don’t file a joint return in

2025.

A child born on January 1, 2008, is

considered to be age 18 at the end of

2025; a child born on January 1, 2007, is

considered to be age 19 at the end of

2025; and a child born on January 1,

2002, is considered to be age 24 at the

end of 2025.

Schedule D Tax Worksheet. Use the

Schedule D Tax Worksheet in the Instructions for Schedule D to figure the

amount to enter on Form 1040 or

1040-SR, line 16, if:

• You have to file Schedule D,

line 18 or 19 of Schedule D is more than

zero, and lines 15 and 16 of Schedule D

are gains; or

• You have to file Form 4952 and

you have an amount on line 4g, even if

you don’t need to file Schedule D.

But if you are filing Form 2555, you

must use the Foreign Earned Income

Tax Worksheet instead.

Qualified Dividends and Capital Gain

Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet,

later, to figure your tax if you don’t have

to use the Schedule D Tax Worksheet

and if any of the following applies.

• You reported qualified dividends

on Form 1040 or 1040-SR, line 3a.

• You don’t have to file Schedule D

and you reported capital gain distributions on Form 1040 or 1040-SR, line 7a.

• You are filing Schedule D, and

Schedule D, lines 15 and 16, are both

more than zero.

But if you are filing Form 2555, you

must use the Foreign Earned Income

Tax Worksheet instead.

Schedule J. If you had income from

farming or fishing, your tax may be less

if you choose to figure it using income

averaging on Schedule J.

Foreign Earned Income Tax Worksheet. If you claimed the foreign earned

income exclusion, housing exclusion, or

housing deduction on Form 2555, you

must figure your tax using the Foreign

Earned Income Tax Worksheet.

Need more information or forms? Visit IRS.gov.

Foreign Earned Income Tax Worksheet—Line 16

CAUTION

Keep for Your Records

If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.

1. Enter the amount from Form 1040 or 1040-SR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2a. Enter the amount from your (and your spouse’s if filing jointly) Form 2555, lines 45 and 50 . . . . . . . 2a.

b. Enter the total amount of any itemized deductions or exclusions you couldn’t claim because they are

related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.

c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.

3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,

Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,

whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax

computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure

the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the

Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation

Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on

the entry space on Form 1040 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you

use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the

Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract

Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax

Worksheet). If the result is more than zero, that amount is your capital gain excess.

If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then,

complete lines 5 and 6 above.

If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet

(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.

These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.

1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet

or line 9 of your Schedule D Tax Worksheet by your capital gain excess.

2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet

or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.

3. Reduce (but not below zero) the amount on your Schedule D, line 18, by your capital gain excess.

4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D.

Need more information or forms? Visit IRS.gov.

Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Keep for Your Records

Before you begin:

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25.

See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.

Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.

If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box

on Form 1040 or 1040-SR, line 7b.

Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing

Form 2555 (relating to foreign earned income), enter the amount from line 3 of the

Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Enter the amount from Form 1040 or 1040-SR,

line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Are you filing Schedule D?*

Yes. Enter the smaller of line 15 or line 16 of

Schedule D. If either line 15 or line 16 is

blank or a loss, enter -0-.

No. Enter the amount from Form 1040 or

1040-SR, line 7a.

Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Enter:

$48,350 if single or married filing separately,

$96,700 if married filing jointly or qualifying surviving spouse,

. . . . . . . . . . . . 6.

$64,750 if head of household.

Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . 9.

Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

Enter:

$533,400 if single,

$300,000 if married filing separately,

. . . . . . . . . . . . 13.

$600,050 if married filing jointly or qualifying surviving spouse,

$566,700 if head of household.

Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 16.

Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This text is long and has been trimmed here. Open the source document for the complete record.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.