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Publication 17

Your Federal

Income Tax

For use in preparing

2024 Returns

For Individuals

TAX GUIDE

2024

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Publication 17 (2024) Catalog Number 10311G

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

Your Federal

Income Tax

For Individuals

Contents

What's New

....................... 1

Reminders . . . . . . . . . . . . . . . . . . . . . . . .

Introduction . . . . . . . . . . . . . . . . . . . . . . .

Part One. The Income Tax Return . . . . . . . . . . 6

1 Filing Information . . . . . . . . . . . . . . . . 6

2 Filing Status . . . . . . . . . . . . . . . . . . . 21

3 Dependents . . . . . . . . . . . . . . . . . . . 27

4 Tax Withholding and Estimated Tax . . . . . 37

Part Two. Income and Adjustments

to Income . . . . . . . . . . . . . . . . . . . . . 46

5 Wages, Salaries, and Other Earnings . . . . 47

6 Interest Income . . . . . . . . . . . . . . . . . 54

7 Social Security and Equivalent Railroad

Retirement Benefits . . . . . . . . . . . . . . 62

8 Other Income . . . . . . . . . . . . . . . . . . 67

9 Individual Retirement Arrangements

(IRAs) . . . . . . . . . . . . . . . . . . . . . 78

Taxes . . . . . . . . . . . . . . . . . . . . . . 97

Other Itemized Deductions . . . . . . . . . 101

Part Four. Figuring Your Taxes, and

Refundable and Nonrefundable Credits . . 107

13 How To Figure Your Tax . . . . . . . . . . . 107

14 Child Tax Credit and Credit for Other

Dependents . . . . . . . . . . . . . . . . . 109

2024 Tax Table . . . . . . . . . . . . . . . . . . . . . 112

2024 Tax Computation Worksheet

. . . . . . . . 124

2024 Tax Rate Schedules . . . . . . . . . . . . . . 125

Your Rights as a Taxpayer

. . . . . . . . . . . . . 127

How To Get Tax Help . . . . . . . . . . . . . . . . . 128

Index

. . . . . . . . . . . . . . . . . . . . . . . . . . 131

Where To File

. . . . . . . . . . . . . . . . . . . . . 141

Part Three. Standard Deduction, Itemized

Deductions, and Other Deductions . . . . . . 93

10 Standard Deduction . . . . . . . . . . . . . . 93

All material in this

publication may be

reprinted freely. A

citation to Your Federal

Income Tax (2024)

would be appropriate.

The explanations and examples in this publication

reflect the interpretation by the Internal Revenue Service

(IRS) of:

• Tax laws enacted by Congress,

• Treasury regulations, and

• Court decisions.

However, the information given does not cover every

situation and is not intended to replace the law or change

its meaning.

This publication covers some subjects on which a

court may have made a decision more favorable to

taxpayers than the interpretation by the IRS. Until these

differing interpretations are resolved by higher court

decisions or in some other way, this publication will

continue to present the interpretations by the IRS.

All taxpayers have important rights when working with

the IRS. These rights are described in Your Rights as a

Taxpayer in the back of this publication.

What's New

This section summarizes important

tax changes that took effect in

2024. Most of these changes are

discussed

detail

throughout this publication.

Future developments. For the

latest information about the tax law

topics covered in this publication,

such as legislation enacted after it

was published, go to IRS.gov/

Pub17.

Who must file. Generally, the

amount of income you can receive

before you must file a return has

been increased. For more information, see chapter 1, later.

Due date of return. File Form

1040 or 1040-SR by April 15, 2025.

See chapter 1, later.

Additonal child tax credit

(ACTC) amount increased. The

maximum ACTC amount has increased to $1,700 for each qualifying child.

Standard deduction amount increased. For 2024, the standard

deduction amount has been increased for all filers. The amounts

are:

• Single or Married filing separately—$14,600;

• Married filing jointly or Qualifying surviving

spouse—$29,200; and

• Head of household—$21,900.

See chapter 10, later.

Digital assets received as ordinary income. If you received digital assets as ordinary income, and

that income is not reported elsewhere on your return, you will enter

those amounts on Schedule 1

(Form 1040), line 8v.

Reporting excessive payments,

increase in tax, and recapture

amounts related to certain investment credits. If you reported

an excessive payment, an increase

in tax, and/or a recapture amount

related to certain credits on Form

4255, Certain Credit Recapture,

Excessive Payments, and Penalties, you will also need to report

those amounts on Schedule 2

(Form 1040). See the instructions

for Form 4255 and Schedule 2,

lines 1d, 1e, 1f, 1y, 17a, 17z, and

19.

Repayment amount from Form

8936. If you have a repayment of

the credit for new or previously

owned clean vehicles reported on

Form 8936 and Schedule A (Form

8936), those amounts will now be

reported on Schedule 2 (Form

1040), lines 1b and 1c.

Publication 17 (2024)

Purchase of savings bonds discontinued. The program allowing

for your refund to be deposited into

your TreasuryDirect® account to

buy savings bonds, as well as the

ability to buy paper bonds with your

refund, has been discontinued.

Form 8888 is now only used to split

your direct deposit refund between

two or more accounts or to split

your refund between a direct deposit and a paper check. For more

information,

TreasuryDirect.gov/ResearchCenter/Faq-IRS-Tax-Feature.

U.S. tax allocable to the U.S. Virgin Islands now reported on

Schedule

(Form

1040),

line 13z. If you use Form 8689, Allocation of Individual Income Tax to

the U.S. Virgin Islands, to figure

your amount of U.S. tax allocable

to the U.S. Virgin Islands, you will

now report this amount on Schedule 3 (Form 1040), line 13z.

Choosing to treat nonresident

alien or dual-status alien

spouse as U.S. resident. If you

and your spouse choose to treat a

nonresident alien or dual-status

alien spouse as a U.S. resident for

2024, or if a prior year's choice to

treat a nonresident alien spouse as

a U.S. resident remains in effect for

2024, check the box in the Filing

Status section of the Form 1040 or

1040-SR and enter the name of the

nonresident alien or dual-status

alien spouse in the entry space.

See chapter 1, later.

Reporting a transfer of a credit

for a new or previously owned

clean vehicle credit to a dealer

at the time of sale. If 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, you must file a

tax return and attach Form 8936

and Schedule A (Form 8936) to report the transfer of the credit and

reconcile your eligibility on your return.

payment, those payments may be

nontaxable. See Pub. 547 for more

information.

Surviving spouse election to be

treated as employee. Beginning

in 2024, a surviving spouse who is

the designated beneficiary of an

employee covered by a qualified

retirement plan (or other plan to

which the required minimum distribution rules apply) or who is the

designated beneficiary of an IRA

owner, may elect to be treated as

the employee for purposes of the

required minimum distribution

rules. See Pub. 575 and Pub.

590-B.

Wage limitation for pre-tax

catch-up contributions. If you

are an eligible participant in an applicable employer plan, you may

make pre-tax catch-up contributions only if your wages from the

employer sponsoring the plan did

not exceed $145,000.

IRA contribution limit increased.

Beginning in 2024, the IRA contribution limit is increased to $7,000

($8,000 for individuals age 50 or

older) from $6,500 ($7,500 for individuals age 50 or older).

Distributions to victims of domestic abuse. Beginning with

distributions made after December

31, 2023, a distribution to a domestic abuse victim is not subject

to the 10% additional tax on early

distributions if the distribution

meets certain requirements. See

Pub. 590-B for more information.

Distributions for emergency

personal expenses. Beginning

with distributions made after December 31, 2023, the exception to

the 10% additional tax for early distributions is expanded to include

distributions for certain emergency

personal expenses. See Pub.

590-B for more information.

Deferred compensation contribution limit increased. If you

participate in a 401(k) plan, 403(b)

plan, or the federal government’s

Thrift Savings Plan, the total annual amount you can contribute is

increased to $23,000 ($30,500 if

age 50 or older) for 2024. This also

applies to most section 457 plans.

Certain relief payments made to

individuals affected by the East

Palestine train derailment are

not taxable. If you received relief

payments from a government

agency, Norfolk Southern Railway,

or its subsidiary, insurer, agent, or

a related person due to being affected by the February 3, 2023,

East Palestine, Ohio, train derailment, these payments may be nontaxable. See Pub. 547 for more information.

2024 is the last year to file Form

5405. The 15-year repayment period for the first-time homebuyer

credit for homes purchased in

2008 began with your 2010 tax return and ends with your 2024 tax

return.

Qualified wildfire relief payments are not taxable. If you received a qualified wildfire relief

Nontaxable Medicaid waiver

payments reported on Form(s)

W-2. If you received nontaxable

Medicaid waiver payments, those

amounts should now be reported

to you on Form(s) W-2 in box 12,

code II.

Direct File. Direct File is a permanent option for taxpayers to file federal

tax

returns

online—for

free—directly and securely with the

IRS starting in 2025. Go to

IRS.gov/DirectFile. Direct File is a

filing option for taxpayers in participating states who have relatively

simple tax returns reporting only

certain types of income and claiming certain credits and deductions.

Go to IRS.gov/DirectFile for information about additional states

who've joined, and the new tax situations Direct File added to the

service for the 2024 tax year.

Health flexible spending arrangements (health FSAs) under cafeteria plans. For tax years

beginning in 2024, the dollar limitation under section 1251(i) on voluntary employee salary reductions for

contributions to health FSAs is

$3,200.

Delayed refund for returns

claiming the ACTC. The IRS cannot issue refunds before mid-February 2025 for returns that properly

claim the ACTC. This time frame

applies to the entire refund, not just

the portion associated with the

ACTC.

Standard mileage rate. The

2024 rate for business use of a vehicle is 67 cents a mile. The 2024

rate for use of your vehicle to do

volunteer work for certain charitable organizations is 14 cents a

mile. The 2024 rate for operating

expenses for a car when you use it

for medical reasons is 21 cents a

mile.

Modified adjusted gross income

(AGI) limit for traditional IRA

contributions. For 2024, if you

are covered by a retirement plan at

work, your deduction for contributions to a traditional IRA is reduced

(phased out) if your modified AGI

is:

• More than $123,000 but less

than $143,000 for a married

couple filing a joint return or a

qualifying surviving spouse,

• More than $77,000 but less

than $87,000 for a single individual or head of household,

• Less than $10,000 for a mar-

ried individual filing a separate

return.

If you either live with your spouse

or file a joint return, and your

spouse is covered by a retirement

plan at work but you aren't, your

deduction is phased out if your

modified AGI is more than

$230,000 but less than $240,000. If

your modified AGI is $240,000 or

more, you can't take a deduction

for contributions to a traditional

IRA. See How Much Can You Deduct in chapter 9, later.

Modified AGI limit for Roth IRA

contributions. For 2024, your

Roth IRA contribution limit is reduced (phased out) in the following

situations.

• Your filing status is married filing jointly or qualifying surviving spouse and your modified

AGI is at least $230,000. You

can't make a Roth IRA contribution if your modified AGI is

$240,000 or more.

• Your filing status is single,

head of household, or married

filing separately and you didn't

live with your spouse at any

time in 2024 and your modified AGI is at least $146,000.

You can't make a Roth IRA

contribution if your modified

AGI is $161,000 or more.

• Your filing status is married filing separately, you lived with

your spouse at any time during the year, and your modified AGI is more than zero.

You can't make a Roth IRA

contribution if your modified

AGI is $10,000 or more. See

Can You Contribute to a Roth

IRA in chapter 9, later.

2025 modified AGI limits. You

can find information about the 2025

contribution and modified AGI limits in Pub. 590-A.

Tax law changes for 2025. When

you figure how much income tax

you want withheld from your pay

and when you figure your estimated tax, consider tax law changes

effective in 2025. For more information, see Pub. 505.

Alternative minimum tax (AMT)

exemption amount increased.

The AMT exemption amount is increased to $85,700 ($133,300 if

married filing jointly or qualifying

surviving spouse; $66,650 if married filing separately). The income

levels at which the AMT exemption

begins to phase out have increased to $609,350 ($1,218,700 if

married filing jointly or qualifying

surviving spouse).

New reporting requirements for

Form 1099-K. The American

Rescue Plan Act of 2021 (the ARP)

changed the reporting requirements for third-party settlement organizations. Beginning in 2024,

there

are

lower

reporting

thresholds for Form 1099-K. See

chapter 8, later.

Updated reporting requirements

for Form 1099-K. For 2024, payment card companies, payment

apps, and online marketplaces will

be required to send you a Form

1099-K when the amount of your

business transactions during the

year is more than $5,000. In calendar year 2025, the threshold will

lower to more than $2,500; and for

2026 and later years, the threshold

will be more than $600.

exceed 400% of the federal poverty

line and generally increases the

credit amounts. For more information, see Pub. 974 and Form 8962

and its instructions.

provided only to the person who legally has a right to the data. Taxpayers using the new mobile-friendly verification procedure

can gain entry to existing IRS online services such as the Child Tax

Credit Update Portal, Online Account, Get Transcript Online, Get

an Identity Protection PIN (IP PIN),

and Online Payment Agreement.

Additional IRS applications will

transition to the new method over

the next year. Each online service

will also provide information that

will instruct taxpayers on the steps

they need to follow for access to

the service. You can also see

IR-2021-228 for more information.

Changes to reporting amounts

from Form 1099-K. Beginning in

2024, if you received a Form(s)

1099-K that shows payments that

were included in error or for personal items sold at a loss, you will

now enter these amounts in the entry space at the top of Schedule 1

(Form 1040).

Reminders

Listed

below

are

important

reminders and other items that may

help you file your 2024 tax return.

Many of these items are explained

in more detail later in this

publication.

Special rules for eligible gains

invested in Qualified Opportunity Funds. If you have an eligible

gain, you can invest that gain into a

Qualified Opportunity Fund (QOF)

and elect to defer part or all of the

gain that is otherwise includible in

income. The gain is deferred until

the date you sell or exchange the

investment or December 31, 2026,

whichever is earlier. You may also

be able to permanently exclude

gain from the sale or exchange of

an investment in a QOF if the investment is held for at least 10

years. For information about what

types of gains entitle you to elect

these special rules, see the Instructions for Schedule D (Form

1040). For information on how to

elect to use these special rules,

see the Instructions for Form 8949.

Secure your tax records from

identity theft. Identity theft occurs

when someone uses your personal

information, such as your name,

SSN, or other identifying information, without your permission, to

commit fraud or other crimes. An

identity thief may use your SSN to

get a job or may file a tax return using your SSN to receive a refund.

For more information about identity

theft and how to reduce your risk

from it, see chapter 1, later.

Taxpayer identification numbers. You must provide the taxpayer identification number for

each person for whom you claim

certain tax benefits. This applies

even if the person was born in

2024. Generally, this number is the

person's SSN. See chapter 1, later.

Filing status name changed to

qualifying surviving spouse.

The

filing

status

qualifying

widow(er) is now called qualifying

surviving spouse. The rules for the

filing status have not changed. The

same rules that applied for qualifying widow(er) apply to qualifying

surviving spouse.

Lines 1a through 1z on Forms

1040 and 1040-SR. Beginning in

2022, line 1 was expanded and

there are new lines 1a through 1z.

Some amounts that in prior years

were reported on Form 1040, and

some amounts reported on Form

1040-SR, are now reported on

Schedule 1.

• Scholarships and fellowship

grants are now reported on

Schedule 1, line 8r.

• Pension or annuity from a

nonqualified deferred compensation plan or a non-governmental section 457 plan

are now reported on Schedule

1, line 8t.

• Wages earned while incarcer-

ated are now reported on

Schedule 1, line 8u.

Line 6c on Forms 1040 and

1040-SR. A checkbox was added

on line 6c. Taxpayers who elect to

use the lump-sum election method

for their benefits will check this box.

See the Instructions for Form 1040.

Premium tax credit (PTC). The

ARP expanded the PTC by

eliminating the limitation that a taxpayer's household income may not

Credits for qualified sick and

family leave wages. The credits

for qualified sick and family leave

wages paid in 2023 for leave taken

before April 1, 2021, and for leave

taken after March 31, 2021, and

before October 1, 2021, are now

reported on Schedule 3, line 13z.

See Schedule H (Form 1040) for

more information.

Qualified charitable distribution

one-time election. Beginning in

2023, you can elect to make a

one-time distribution up to $50,000

from an individual retirement account to charities through a charitable remainder unitrust, or a charitable gift annuity funded only by

qualified distributions. See Pub.

590-B for more information.

Self-employed health insurance

deduction. Use Form 7206 and

its instructions to determine any

amount of the self-employed health

insurance deduction you may be

able to claim and report on Schedule 1 (Form 1040), line 17.

Identity verification. The IRS

launched an improved identity verification and sign-in process that

enables more people to securely

access and use IRS online tools

and applications. To provide verification services, the IRS is using

ID.me, a trusted technology provider. The new process is one

more step the IRS is taking to ensure that taxpayer information is

Adoption credit. The adoption

credit and the exclusion for employer-provided adoption benefits

are both $16,810 per eligible child

in 2024. The amount begins to

phase out if you have modified AGI

in excess of $252,150 and is completely phased out if your modified

AGI is $292,150 or more.

ACTC and bona fide residents

of Puerto Rico. Bona fide residents of Puerto Rico are no longer

required to have three or more

qualifying children to be eligible to

claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have

one or more qualifying children.

Exception to the 10% additional

tax for early distributions. The

exception to the 10% additional tax

for early distributions includes the

following.

• Distributions from a retirement

plan in connection with federally declared disasters.

Publication 17 (2024)

• Distribution from a retirement

plan made to someone who is

terminally ill.

• Distributions to firefighters at

age 50 or with 25 years of

service under the plan.

See Form 5329 and Pub. 590-B

for more information.

New clean vehicle credit. The

credit for new qualified plug-in

electric drive motor vehicles has

changed. This credit is now known

as the clean vehicle credit. The

maximum amount of the credit and

some of the requirements to claim

the credit have changed. The credit

is still reported on Form 8936 and

Schedule 3 (Form 1040), line 6f.

For more information, see Form

8936.

Previously owned clean vehicle

credit. This credit is available for

previously owned clean vehicles

acquired and placed in service after 2022. For more information, see

Form 8936.

Reporting

requirements

for

Form 1099-K. Form 1099-K is issued by third-party settlement organizations and credit card companies to report payment transactions

made to you for goods and services.

You must report all income on

your tax return unless excluded by

law, whether you received the income electronically or not, and

whether you received a Form

1099-K or not. The box 1a and

other amounts reported on Form

1099-K are additional pieces of information to help determine the

correct amounts to report on your

return.

If you received a Form 1099-K

that shows payments you didn’t receive or is otherwise incorrect,

contact the Form 1099-K issuer.

Don’t contact the IRS; the IRS can’t

correct an incorrect Form 1099-K.

If you can’t get it corrected, or you

sold a personal item at a loss, see

the instructions for Schedule 1,

lines 8z and 24z, later, for more reporting information.

All IRS information about Form

1099-K is available by going to

IRS.gov/1099K.

Faster ways to file your return.

The IRS offers fast, accurate ways

to file your tax return information

without filing a paper tax return.

You can use IRS e-file (electronic

filing). See chapter 1, later.

Foreign-source income. If you

are a U.S. citizen with income from

sources outside the United States

(foreign income), you must report

all such income on your tax return

unless it is exempt by law or a tax

treaty. This is true whether you live

inside or outside the United States

and whether or not you receive a

Form W-2 or Form 1099 from the

foreign payer. This applies to

earned income (such as wages

and tips) as well as unearned income (such as interest, dividends,

capital gains, pensions, rents, and

royalties).

If you live outside the United

States, you may be able to exclude

part or all of your foreign earned income. For details, see Pub. 54.

Change of address. If you

change your address, notify the

IRS. See chapter 1, later.

Foreign financial assets. If you

had foreign financial assets in

2024, you may have to file Form

8938 with your return. See Form

8938 and its instructions or go to

IRS.gov/Form8938 for details.

Automatic 6-month extension to

file tax return. You can get an automatic 6-month extension of time

to file your tax return. See chapter 1, later.

Payment of taxes. You can pay

your taxes by making electronic

payments online; from a mobile device using the IRS2Go app; or in

cash, or by check or money order.

Paying electronically is quick, easy,

and faster than mailing in a check

or money order. See chapter 1,

later.

Free electronic filing. You may

be able to file your 2024 taxes online for free. See chapter 1, later.

Refund on a late-filed return. If

you were due a refund but you did

not file a return, you must generally

file your return within 3 years from

the date the return was due (including extensions) to get that refund.

See chapter 1, later.

Frivolous tax returns. The IRS

has published a list of positions

that are identified as frivolous. The

penalty for filing a frivolous tax return is $5,000. See chapter 1, later.

Filing erroneous claim for refund or credit. You may have to

pay a penalty if you file an erroneous claim for refund or credit. See

chapter 1, later.

Access your online account.

You must authenticate your identity.

To securely log into your federal tax

account, go to IRS.gov/Account.

View the amount you owe, review

your last 5 years of payment history, access online payment options, and create or modify an online payment agreement. You can

also access your tax records online.

Health care coverage. If you

need health care coverage, go to

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.

Disclosure, Privacy Act, and Paperwork Reduction Act information. The IRS Restructuring and

Reform Act of 1998, the Privacy

Act of 1974, and the Paperwork

Reduction Act of 1980 require that

when we ask you for information,

we must first tell you what our legal

right is to ask for the information,

why we are asking for it, how it will

be used, what could happen if we

do not receive it, and whether your

response is voluntary, required to

obtain a benefit, or mandatory under the law. A complete statement

on this subject can be found in your

tax form instructions.

Preparer e-file mandate. Most

paid preparers must e-file returns

they prepare and file. Your preparer

may make you aware of this requirement and the options available to you.

Treasury Inspector General for

Tax Administration. If you want

to confidentially report misconduct,

waste, fraud, or abuse by an IRS

employee,

you

can

call

800-366-4484 (call 800-877-8339

if you are deaf, hard of hearing, or

have a speech disability, and are

using TTY/TDD equipment). You

can remain anonymous.

Photographs of missing children. The IRS is a proud partner

with the National Center for

Missing & Exploited Children®

(NCMEC). Photographs of missing

children selected by the Center

may appear in this publication on

pages that would otherwise be

blank. You can help bring these

children home by looking at the

photographs

and

calling

1-800-THE-LOST

(1-800-843-5678) if you recognize

a child.

Introduction

This publication covers the general

rules for filing a federal income tax

return. It supplements the information contained in your tax form instructions. It explains the tax law to

make sure you pay only the tax you

owe and no more.

How this publication is arranged. Pub. 17 closely follows

Form 1040, U.S. Individual Income

Tax Return, and Form 1040-SR,

U.S. Tax Return for Seniors, and

their three Schedules 1 through 3.

Pub. 17 is divided into four parts.

Each part is further divided into

chapters, most of which generally

discuss one line of the form or one

line of one of the three schedules.

Publication 17 (2024)

The introduction at the beginning

of each part lists the schedule(s)

discussed in that part.

The table of contents inside the

front cover, the introduction to each

part, and the index in the back of

the publication are useful tools to

help you find the information you

need.

What is in this publication. This

publication begins with the rules for

filing a tax return. It explains:

1. Who must file a return,

2. When the return is due,

3. How to e-file your return, and

4. Other general information.

It will help you identify which filing

status you qualify for, whether you

can claim any dependents, and

whether the income you receive is

taxable. The publication goes on to

explain the standard deduction, the

kinds of expenses you may be able

to deduct, and the various kinds of

credits you may be able to take to

reduce your tax.

Throughout this publication are

examples showing how the tax law

applies in typical situations. Also

throughout this publication are

flowcharts and tables that present

tax information in an easy-to-understand manner.

Many of the subjects discussed

in this publication are discussed in

greater detail in other IRS publications. References to those other

publications are provided for your

information.

Icons. Small graphic symbols,

or icons, are used to draw your attention to special information. See

Table 1 for an explanation of each

icon used in this publication.

What is not covered in this publication. Some material that you

may find helpful is not included in

this publication but can be found in

your tax form instructions booklet.

This includes lists of:

• Pub. 587, Business Use of

• Where to report certain items

Help from the IRS. There are

many ways you can get help from

the IRS. These are explained under How To Get Tax Help at the

end of this publication.

shown on information documents, and

• Tax Topics you can read at

IRS.gov/TaxTopics.

If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the

following publications for more information.

• Pub. 334, Tax Guide for Small

Business.

• Pub. 225, Farmer's Tax Guide.

Your Home.

Comments and suggestions.

We welcome your comments about

this publication and suggestions for

future editions.

You can send us comments

through IRS.gov/FormComments.

Or, you can write to the Internal

Revenue Service, Tax Forms and

Publications, 1111 Constitution

Ave. NW, IR-6526, Washington,

DC 20224.

Although we can’t respond individually to each comment received,

we do appreciate your feedback

and will consider your comments

and suggestions as we revise our

tax forms, instructions, and publications. Don’t send tax questions,

tax returns, or payments to the

above address.

Getting answers to your tax

questions. If you have a tax question not answered by this publication or the How To Get Tax Help

section at the end of this publication, go to the IRS Interactive Tax

Assistant page at IRS.gov/Help/ITA

where you can find topics by using

the search feature or viewing the

categories listed.

Getting tax forms, instructions, and publications. Go to

IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to

IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order

prior-year forms and instructions.

The IRS will process your order for

forms and publications as soon as

possible. Don’t resubmit requests

you’ve already sent us. You can get

forms and publications faster online.

Publication 17 Changes

Note. This publication does not cover the topics listed in the following table. Please see the primary publication.

Chapter Removed

Title of Chapter

Primary Source

Tip Income

Pub. 531, Reporting Tip Income

Dividends and Other Distributions

Pub. 550, Investment Income and

Expenses

Rental Income and Expenses

Pub. 527, Residential Rental Property

(Including Rental of Vacation Homes)

Retirement Plans, Pensions, and Annuities Pub. 575, Pension and Annuity Income

Basis of Property

Pub. 551, Basis of Assets

Sale of Property

Pub. 550

Selling Your Home

Pub. 523, Selling Your Home

Reporting Gains and Losses

Pub. 550

Alimony

Pub. 504, Divorced or Separated

Individuals

Education-Related Adjustments

Pub. 970, Tax Benefits for Education

Other Adjustments to Income

Pub. 463, Travel, Gift, and Car Expenses

Medical and Dental Expenses

Pub. 502, Medical and Dental Expenses

Interest Expense

Pub. 550

Pub. 936, Home Mortgage Interest

Deduction

Charitable Contributions

Pub. 561, Determining the Value of

Donated Property

Pub. 526, Charitable Contributions

Nonbusiness Casualty and Theft Losses

Pub. 547, Casualties, Disasters, and Thefts

Tax on Unearned Income of Certain Minor Form 8615, Tax for Certain Children Who

Children

Have Unearned Income

Child and Dependent Care Credit

Pub. 503, Child and Dependent Care

Expenses

Credit for the Elderly or the Disabled

Schedule R (Form 1040), Credit for the

Elderly or the Disabled

Education Credits

Pub. 970

Earned Income Credit (EIC)

Pub. 596, Earned Income Credit (EIC)

Premium Tax Credit

Pub. 974, Premium Tax Credit (PTC)

Other Credits

Publication 17 (2024)

IRS mission. Provide America's

taxpayers top-quality service by

helping them understand and meet

their tax responsibilities and en-

force the law with integrity and fairness to all.

Table 1. Legend of Icons

Icon

Explanation

Items that may cause you particular problems, or an alert about pending legislation that may be enacted after

this publication goes to print.

CAUTION

An Internet site or an email address.

An address you may need.

Items you should keep in your personal records.

RECORDS

Items you may need to figure or a worksheet you may need to complete and keep for your records.

An important phone number.

TIP

Publication 17 (2024)

Helpful information you may need.

Part One.

The Income Tax

Return

The four chapters in this part provide basic information on the tax system.

They take you through the first steps of filling out a tax return. They also

provide information about dependents, and discuss recordkeeping

requirements, IRS e-file (electronic filing), certain penalties, and the two

methods used to pay tax during the year: withholding and estimated tax.

The Form 1040 and 1040-SR schedules that are discussed in these

chapters are:

• Schedule 1, Additional Income and Adjustments to Income; and

• Schedule 3, Part II, Other Payments and Refundable Credits.

• Go to IRS.gov/SecureAccess to view the

Filing

Information

What's New

Due date of return. File Form 1040 or

1040-SR by April 15, 2025.

Who must file. Generally, the amount of income you can receive before you must file a return has been increased. See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts.

Reminders

File online. Rather than filing a return on paper, you may be able to file electronically using

IRS e-file. For more information, see Why

Should I File Electronically, later.

Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax

account.

• View the amount you owe and a breakdown by tax year.

• See payment plan details or apply for a

new payment plan.

• Make a payment, view 5 years of payment

history and any pending or scheduled payments.

• Access your tax records, including key

data from your most recent tax return, your

economic impact payment amounts, and

transcripts.

• View digital copies of select notices from

the IRS.

• Approve or reject authorization requests

from tax professionals.

• View your address on file or manage your

communication preferences.

required identity authentication process.

Change of address. If you change your address, you should notify the IRS. You can use

Form 8822 to notify the IRS of the change. See

Change of Address, later, under What Happens

After I File.

Enter your social security number. You must

enter your social security number (SSN) in the

spaces provided on your tax return. If you file a

joint return, enter the SSNs in the same order

as the names.

Direct deposit of refund. Instead of getting a

paper check, you may be able to have your refund deposited directly into your account at a

bank or other financial institution. See Direct

Deposit under Refunds, later. If you choose direct deposit of your refund, you may be able to

split the refund among two or three accounts.

Pay online or by phone. If you owe additional

tax, you may be able to pay online or by phone.

See How To Pay, later.

Installment agreement. If you can’t pay the

full amount due with your return, you may ask to

make monthly installment payments. See Installment Agreement, later, under Amount You

Owe. You may be able to apply online for a payment agreement if you owe federal tax, interest,

and penalties.

Automatic 6-month extension. You can get

an automatic 6-month extension to file your tax

return if, no later than the date your return is

due, you file Form 4868. See Automatic Extension, later.

Service in combat zone. You are allowed extra time to take care of your tax matters if you

are a member of the Armed Forces who served

in a combat zone, or if you served in a combat

zone in support of the Armed Forces. See Individuals Serving in Combat Zone, later, under

When Do I Have To File.

Adoption taxpayer identification number. If

a child has been placed in your home for purposes of legal adoption and you won't be able to

get a social security number for the child in time

to file your return, you may be able to get an

adoption taxpayer identification number (ATIN).

For more information, see Social Security Number (SSN), later.

Taxpayer identification number for aliens. If

you or your dependent is a nonresident or resident alien who doesn't have and isn't eligible to

Chapter 1

Filing Information

get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For more information, see Social Security Number (SSN), later.

Individual taxpayer identification number

(ITIN) renewal. Some ITINs must be renewed.

If you haven't used your ITIN on a U.S. tax return at least once for tax years 2021, 2022, or

2023, it has expired and must be renewed if you

need to file a U.S. 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.

Frivolous tax submissions. The IRS has

published a list of positions that are identified as

frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the $5,000 penalty will apply to other specified frivolous submissions. For

more information, see Civil Penalties, later.

Introduction

This chapter discusses the following topics.

•

Whether you have to file a return.

How to file electronically.

How to file for free.

When, how, and where to file your return.

What happens if you pay too little or too

much tax.

• What records you should keep and how

long you should keep them.

• How you can change a return you have already filed.

Do I Have To

File a Return?

You must file a federal income tax return if you

are a citizen or resident of the United States or

a resident of Puerto Rico and you meet the filing

requirements for any of the following categories

that apply to you.

1. Individuals in general. (There are special

rules for individuals whose spouse has

died, executors, administrators, legal representatives, U.S. citizens and residents

living outside the United States, residents

of Puerto Rico, and individuals with

income from U.S. territories.)

Publication 17 (2024)

2. Dependents.

Table 1-1. 2024 Filing Requirements for Most Taxpayers

3. Certain children under age 19 or full-time

students.

4. Self-employed persons.

5. Aliens.

The filing requirements for each category are

explained in this chapter.

The filing requirements apply even if you

don't owe tax.

TIP

Even if you don't have to file a return, it

may be to your advantage to do so.

See Who Should File, later.

File only one federal income tax return

for the year regardless of how many

CAUTION jobs you had, how many Forms W-2

you received, or how many states you lived in

during the year. Don't file more than one original

return for the same year, even if you haven’t received your refund or haven’t heard from the

IRS since you filed.

Individuals—In General

If you are a U.S. citizen or resident, whether you

must file a return depends on three factors.

1. Your gross income.

2. Your filing status.

3. Your age.

To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Even if no table shows that you must file, you may need to

file to get money back. See Who Should File,

later.

Gross income. This includes all income you

receive in the form of money, goods, property,

and services that isn't exempt from tax. It also

includes income from sources outside the United States or from the sale of your main home

(even if you can exclude all or part of it). Include

part of your social security benefits if:

1. You were married, filing a separate return,

and you lived with your spouse at any time

during 2024; or

2. 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 either (1) or (2) applies, see the Instructions

for Form 1040 or Pub. 915 to figure the social

security benefits you must include in gross income.

Common types of income are discussed in

Part Two of this publication.

Community property states. 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 property and what is separate income. For details, see Form 8958 and Pub.

555.

Publication 17 (2024)

THEN file a return if

your gross income

was at least...**

IF your filing status is...

AND at the end of 2024 you

were...*

Single

under 65

$14,600

65 or older

$16,550

under 65 (both spouses)

$29,200

65 or older (one spouse)

$30,750

65 or older (both spouses)

$32,300

Married filing jointly***

Married filing separately

any age

Head of household

under 65

$21,900

65 or older

$23,850

under 65

$29,200

65 or older

$30,750

Qualifying surviving spouse

If you were born on January 1, 1960, you are considered to be age 65 at the end of 2024. (If your spouse

died in 2024 or if you are preparing a return for someone who died in 2024, 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 during 2024, 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 Form 1040 or

Pub. 915 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 2024 (or on the date your spouse died) and your gross

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

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 Pub. 555.

Self-employed individuals. If you are

self-employed, your gross income includes the

amount on line 7 of Schedule C (Form 1040),

Profit or Loss From Business; and line 9 of

Schedule F (Form 1040), Profit or Loss From

Farming. See Self-Employed Persons, later, for

more information about your filing requirements.

CAUTION

If you don't report all of your self-employment income, your social security

benefits may be lower when you retire.

Filing status. Your filing status depends on

whether you are single or married and on your

family situation. Your filing status is determined

on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2

for an explanation of each filing status.

Age. If you are 65 or older at the end of the

year, you can generally have a higher amount of

gross income than other taxpayers before you

must file. See Table 1-1. You are considered 65

on the day before your 65th birthday. For example, if your 65th birthday is on January 1, 2025,

you are considered 65 for 2024.

Chapter 1

Filing Information

Surviving Spouses,

Executors, Administrators,

and Legal Representatives

You must file a final return for a decedent (a person who died) if both of the following are true.

• Your spouse died in 2024 or you are the

executor, administrator, or legal representative.

• The decedent met the filing requirements

at the date of death.

For more information on rules for filing a decedent's final return, see Pub. 559.

U.S. Citizens and Resident Aliens

Living Abroad

To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can

exclude under the foreign earned income exclusion. For information on special tax rules that

may apply to you, see Pub. 54. It is available online and at most U.S. embassies and consulates. See How To Get Tax Help in the back of

this publication.

Residents of Puerto Rico

If you are a U.S. citizen and also a bona fide

resident of Puerto Rico, you must generally file

a U.S. income tax return for any year in which

you meet the income requirements. This is in

addition to any legal requirement you may have

to file an income tax return with Puerto Rico.

If you are a bona fide resident of Puerto Rico

for the entire year, your U.S. gross income

doesn't include income from sources within

Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or a U.S. agency. If

you receive income from Puerto Rican sources

that isn't subject to U.S. tax, you must reduce

your standard deduction. As a result, the

amount of income you must have before you are

required to file a U.S. income tax return is lower

than the applicable amount in Table 1-1 or Table 1-2. For more information, see Pub. 570.

Individuals With Income From

U.S. Territories

If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special

rules may apply when determining whether you

must file a U.S. federal income tax return. In addition, you may have to file a return with the individual island government. See Pub. 570 for

more information.

Dependents

If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to

find out whether you must file a return. You must

also file if your situation is described in Table 1-3.

Responsibility of parent. Generally, a child is

responsible for filing their own tax return and for

paying any tax on the return. If a dependent

child must file an income tax return but can’t file

due to age or any other reason, then a parent,

guardian, or other legally responsible person

must file it for the child. If the child can’t sign the

return, the parent or guardian must sign the

child's name followed by the words “By (your

signature), parent for minor child.”

Child's earnings. Amounts a child earns by

performing services are included in the child’s

gross income and not the gross income of the

parent. This is true even if under local law the

child's parent has the right to the earnings and

may actually have received them. But if the child

doesn't pay the tax due on this income, the parent is liable for the tax.

Certain Children Under

Age 19 or Full-Time

Students

If a child's only income is interest and dividends

(including capital gain distributions and Alaska

Permanent Fund dividends), the child was under age 19 at the end of 2024 or was a full-time

student under age 24 at the end of 2024, and

certain other conditions are met, a parent can

elect to include the child's income on the parent's return. If this election is made, the child

doesn't have to file a return. See Instructions for

Form 8814, Parents’ Election To Report Child’s

Interest and Dividends.

Self-Employed Persons

You are self-employed if you:

• Carry on a trade or business as a sole proprietor,

• Are an independent contractor,

• Are a member of a partnership, or

• Are in business for yourself in any other

way.

Self-employment can include work in addition to your regular full-time business activities,

such as certain part-time work you do at home

or in addition to your regular job.

You must file a return if your gross income is

at least as much as the filing requirement

amount for your filing status and age (shown in

Table 1-1). Also, you must file Form 1040 or

1040-SR and Schedule SE (Form 1040),

Self-Employment Tax, if:

1. Your net earnings from self-employment

(excluding church employee income) were

$400 or more, or

2. You had church employee income of

$108.28 or more. (See Table 1-3.)

Use Schedule SE (Form 1040) to figure your

self-employment tax. Self-employment tax is

comparable to the social security and Medicare

tax withheld from an employee's wages. For

more information about this tax, see Pub. 334.

Employees of foreign governments or international organizations. If you are a U.S.

citizen who works in the United States for an international organization, a foreign government,

or a wholly owned instrumentality of a foreign

government, and your employer isn't required to

withhold social security and Medicare taxes

from your wages, you must include your earnings from services performed in the United

States when figuring your net earnings from

self-employment.

Ministers. You must include income from

services you performed as a minister when figuring your net earnings from self-employment,

unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious

order who have not taken a vow of poverty. For

more information, see Pub. 517.

Aliens

Your status as an alien (resident, nonresident,

or dual-status) determines whether and how

you must file an income tax return.

The rules used to determine your alien status are discussed in Pub. 519.

Resident alien. If you are a resident alien for

the entire year, you must file a tax return following the same rules that apply to U.S. citizens.

Use the forms discussed in this publication.

Nonresident alien. If you are a nonresident

alien, the rules and tax forms that apply to you

are different from those that apply to U.S. citizens and resident aliens. See Pub. 519 to find

out if U.S. income tax laws apply to you and

which forms you should file.

Chapter 1

Filing Information

Dual-status taxpayer. If you are a resident

alien for part of the tax year and a nonresident

alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for each part

of the year. For information on dual-status taxpayers, see Pub. 519.

Who Should File

Even if you don't have to file, you should file a

federal income tax return to get money back if

any of the following conditions apply.

1. You had federal income tax withheld or

made estimated tax payments.

2. You qualify for the earned income credit.

See Pub. 596 for more information.

3. You qualify for the additional child tax

credit. See chapter 14 for more information.

4. You qualify for the premium tax credit. See

Pub. 974 for more information.

5. You qualify for the American opportunity

credit. See Pub. 970 for more information.

See chapter 13 for more information.

Form 1040 or 1040-SR

Use Form 1040 or 1040-SR to file your return.

(But also see Why Should I File Electronically,

later.)

You can use Form 1040 or 1040-SR to report all types of income, deductions, and credits.

Why Should I File

Electronically?

Electronic Filing

If your adjusted gross income (AGI) is less than

a certain amount, you are eligible for Free File,

a free tax software service offered by IRS partners, to prepare and e-file your return for free. If

your income is over the amount, you are still eligible for Free File Fillable Forms, an electronic

version of IRS paper forms. Table 1-4 lists the

free ways to electronically file your return.

Direct File, Free File, and Free Fillable

Forms all provide eligible taxpayers the ability to

e-file their taxes for free. See IRS.gov/DirectFile

and IRS.gov/FreeFile for details and to see if

you are eligible.

IRS e-file uses automation to replace most of the

manual steps needed to process paper returns.

As a result, the processing of e-file returns is

faster and more accurate than the processing of

paper returns. However, as with a paper return,

you are responsible for making sure your return

contains accurate information and is filed on

time.

If your return is filed with IRS e-file, you will receive an acknowledgment that your return was

received and accepted. If you owe tax, you can

e-file and pay electronically. The IRS has processed more than one billion e-filed returns

Publication 17 (2024)

Table 1-2. 2024 Filing Requirements for Dependents

See chapter 3 to find out if someone can claim you as a dependent.

If your parents (or someone else) can claim you as a dependent, use this table to see if you

must file a return. (See Table 1-3 for other situations when you must file.)

In this table, 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. (See

Scholarships and fellowships in chapter 8.) Gross income is the total of your earned and

unearned 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 more than $1,300.

• Your earned income was more than $14,600.

• Your gross income was more than the larger of:

• $1,300 or

• Your earned income (up to $14,150) plus $450.

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

• Your unearned income was more than $3,250 ($5,200 if 65 or older and blind).

• Your earned income was more than $16,550 ($18,500 if 65 or older and blind).

• Your gross income was more than the larger of:

• $3,250 ($5,200 if 65 or older and blind), or

• Your earned income (up to $14,150) plus $2,400 ($4,350 if 65 or older and

blind).

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

• Your unearned income was more than $1,300.

• Your earned income was more than $14,600.

• 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:

• $1,300, or

• Your earned income (up to $14,150) plus $450.

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

• Your unearned income was more than $2,850 ($4,400 if 65 or older and blind).

• Your earned income was more than $16,150 ($17,700 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:

• $2,850 ($4,400 if 65 or older and blind), or

• Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and

blind).

safely and securely. Using e-file doesn't affect

your chances of an IRS examination of your return.

Requirements for an electronic return. The

requirements for signing an electronic return will

be different depending on whether you use tax

software or a tax practitioner. If you are filing

electronically using Direct File, you should follow the instructions provided to you by Direct

File for how to sign your electronic return. Otherwise, to file your return electronically, you

must sign the return electronically using a personal identification number (PIN) and provide

the information described below. If you are filing

online using software, you must use a Self-Select PIN. If you are filing electronically using a

tax practitioner, you can use a Self-Select PIN

or a Practitioner PIN.

If we issued you an identity protection personal identification number (IP PIN) (as

Publication 17 (2024)

described in more detail next), all six digits of

your IP PIN must appear in the IP PIN spaces

provided next to the space for your occupation

for your electronic signature to be complete.

Failure to include an issued IP PIN on the electronic return will result in an invalid signature

and a rejected return. If you are filing a joint return and both taxpayers were issued IP PINs,

enter both IP PINs in the spaces provided.

Self-Select PIN. The Self-Select PIN method

allows you to create your own PIN. If you are

married filing jointly, you and your spouse will

each need to create a PIN and enter these PINs

as your electronic signatures.

A PIN is any combination of five digits you

choose except five zeros. If you use a PIN, there

is nothing to sign and nothing to mail—not even

your Forms W-2.

Your electronic return signed with a Self-Select PIN is considered a validly signed return

Chapter 1

CAUTION

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

No.

only when it includes your PIN; last name; date

of birth; IP PIN, if applicable; and your adjusted

gross income (AGI) from your originally filed

2023 federal income tax return, if applicable. If

you're filing jointly, your electronic return must

also include your spouse's PIN; last name; date

of birth; IP PIN, if applicable; and AGI, if applicable, in order to be considered validly signed.

(You, and your spouse if filing jointly, may each

use your own prior-year pin to verify your identity if you filed electronically last year. If you use

your prior-year PIN or enter your IP PIN, you are

not required to enter your prior-year AGI. The

prior-year PIN is the five-digit PIN you used to

electronically sign your 2023 return.)

If you need your AGI from your originally

filed 2023 federal income tax return, and you

don’t have your 2023 income tax return, you can

access your transcript through your online account at IRS.gov/Account. You can also go to

IRS.gov/Transcript or call the IRS at

800-908-9946 to get a free transcript of your return. Don't use your AGI from an amended return (Form 1040-X) or a math error correction

made by the IRS. AGI is the amount shown on

your 2023 Form 1040 or 1040-SR, line 11.

For more information, go to IRS.gov/Efile.

Filing Information

You can’t use the Self-Select PIN

method if you are a first-time filer under

age 16 at the end of 2024.

Practitioner PIN. The Practitioner PIN method

allows you to authorize your tax practitioner to

enter or generate your PIN. Your electronic return is considered a validly signed return only

when it includes your PIN; last name; date of

birth; and IP PIN, if applicable. If you’re filing

jointly, your electronic return must also include

your spouse’s PIN; last name; date of birth; and

IP PIN, if applicable, in order to be considered a

validly signed return. The practitioner can provide you with details.

Form 8453. You must send in a paper Form

8453 if you have to attach certain forms or other

documents that can’t be electronically filed. See

Form 8453.

Identity Protection PIN (IP PIN). If the IRS

gave you an IP PIN, enter it in the spaces provided on your tax form. If the IRS hasn’t given you

this type of number, leave these spaces blank.

For more information, see the Instructions for

Form 1040.

All taxpayers are now eligible for an IP

TIP PIN. For more information, see Pub.

5477. To apply for an IP PIN, go to

IRS.gov/IPPIN and use the Get an IP PIN tool.

Power of attorney. If an agent is signing your

return for you, a power of attorney (POA) must

be filed. Attach the POA to Form 8453 and file it

using that form's instructions. See Signatures,

later, for more information on POAs.

State returns. In most states, you can file an

electronic state return simultaneously with your

federal return. For more information, check with

your local IRS office, state tax agency, tax professional, or the IRS website at IRS.gov/efile.

Refunds. You can have a refund check mailed

to you, or you can have your refund deposited

directly to your checking or savings account or

split among two or three accounts. With e-file,

Table 1-3. Other Situations When You Must File a 2024 Return

You must file a return if any of the following apply for 2024.

You owe any special taxes, including any of the following (see the instructions for Schedule 2 (Form 1040)).

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).

your refund will be issued faster than if you filed

on paper.

You may not get all of your refund if you owe

certain past-due amounts, such as federal tax,

state income tax, state unemployment compensation debts, child support, spousal support, or

certain other federal nontax debts, such as student loans. See Offset against debts under Refunds, later.

Table 1-4. Free Ways To e-file

Refund inquiries. Information about your return will generally be available within 24 hours

after the IRS receives your e-filed return. See

Refund Information, later.

•

IRS partners offer name-brand products for free.

•

Many taxpayers are eligible for Free File software.

•

Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms.

Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April

15, 2025 (for most people). See How To Pay,

later, for information on how to pay the amount

you owe.

•

Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile.

Using Your Personal Computer

You can file your tax return in a fast,

easy, and convenient way using your

personal computer. A computer with Internet access and tax preparation software are

all you need. Best of all, you can e-file from the

comfort of your home 24 hours a day, 7 days a

week.

IRS-approved tax preparation software is

available online and in retail stores. For information, visit IRS.gov/efile.

Through Employers and Financial

Institutions

Some businesses offer free e-file to their employees, members, or customers. Others offer it

for a fee. Ask your employer or financial

Use Direct File to file your federal tax return online, securely with the IRS.

•

Taxpayers with relatively simple returns in participating states are eligible for Direct File.

•

Go to IRS.gov/DirectFile for information about additional states that have joined, and the

new tax situations Direct File added for the 2024 tax year.

Use Free File for free tax software and free e-file.

Use VITA/TCE for free tax help from volunteers and free e-file.

•

Volunteers prepare your return and e-file it for free.

•

Some sites also offer do-it-yourself software.

•

You are eligible based either on your income or age.

•

Sites are located nationwide. Find one near you by visiting IRS.gov/VITA.

institution if they offer IRS e-file as an employee,

member, or customer benefit.

Free Help With Your Return

The Volunteer Income Tax Assistance (VITA)

program offers free tax help to people who generally have less than $67,000 in adjusted gross

income, persons with disabilities, and limited-English-speaking taxpayers who need help

preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free

tax help for all taxpayers, particularly those who

are 60 years of age and older. TCE volunteers

specialize in answering questions about pensions and retirement-related issues unique to

seniors.

You can go to IRS.gov to see your options

for preparing and filing your return, which include the following.

• Direct File. Go to IRS.gov/DirectFile. See

if you qualify to file your federal tax return

for free directly with the IRS.

• Free File. Go to IRS.gov/FreeFile. See if

you qualify to use brand-name software to

prepare and e-file your federal tax return

for free.

• VITA. Go to IRS.gov/VITA, download the

free IRS2Go app, or call 800-906-9887 to

Chapter 1

Filing Information

Publication 17 (2024)

find the nearest VITA location for free tax

return preparation.

Table 1-5. When To File Your 2024 Return

For U.S. citizens and residents who file returns on a calendar year

basis.

• TCE. Go to IRS.gov/TCE, download the

free IRS2Go app, or call 888-227-7669 to

find the nearest TCE location for free tax

return preparation.

Using a Tax Professional

Many tax professionals electronically file tax returns for their clients. You may personally enter

your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return.

Note. Tax professionals may charge a fee

for IRS e-file. Fees can vary depending on the

professional and the specific services rendered.

When Do I

Have To File?

April 15, 2025, is the due date for filing your

2024 income tax return if you use the calendar

year. For a quick view of due dates for filing a

return with or without an extension of time to file

(discussed later), see Table 1-5.

If you use a fiscal year (a year ending on the

last day of any month except December, or a

52-53-week year), your income tax return is due

by the 15th day of the 4th month after the close

of your fiscal year.

When the due date for doing any act for tax

purposes—filing a return, paying taxes,

etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

Filing paper returns on time. Your paper return is filed on time if it is mailed in an envelope

that is properly addressed, has enough postage, and is postmarked by the due date. If you

send your return by registered mail, the date of

the registration is the postmark date. The registration is evidence that the return was delivered.

If you send a return by certified mail and have

your receipt postmarked by a postal employee,

the date on the receipt is the postmark date.

The postmarked certified mail receipt is evidence that the return was delivered.

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.

• 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.

• DHL Express 9:00, DHL Express 10:30,

DHL Express 12:00, DHL Express

Worldwide, DHL Express Envelope, DHL

Publication 17 (2024)

For Most Taxpayers

No extension requested

Automatic extension

April 15, 2025

June 16, 2025

October 15, 2025

Import Express 10:30, DHL Import Express

12:00, and DHL Import Express Worldwide.

To check for any updates to the list of designated private delivery services, go to IRS.gov/

PDS. For the IRS mailing addresses 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 can’t use a priCAUTION vate delivery service to make tax payments required to be sent to a P.O. box.

Filing electronic returns on time. If you use

IRS e-file, your return is considered filed on time

if the authorized electronic return transmitter

postmarks the transmission by the due date. An

authorized electronic return transmitter is a participant in the IRS e-file program that transmits

electronic tax return information directly to the

IRS.

The electronic postmark is a record of when

the authorized electronic return transmitter received the transmission of your electronically

filed return on its host system. The date and

time in your time zone controls whether your

electronically filed return is timely.

Filing late. If you don't file your return by the

due date, you may have to pay a failure-to-file

penalty and interest. For more information, see

Penalties, later. Also see Interest under Amount

You Owe, later.

If you were due a refund but you didn't file a

return, you must generally file within 3 years

from the date the return was due (including extensions) to get that refund.

Nonresident alien. If you are a nonresident

alien and earn wages subject to U.S. income

tax withholding, your 2024 U.S. income tax return (Form 1040-NR) is due by:

• April 15, 2025, if you use a calendar year;

• The 15th day of the 4th month after the end

of your fiscal year, if you use a fiscal year.

If you don't earn wages subject to U.S. income tax withholding, your return is due by:

• June 16, 2025, if you use a calendar year;

• The 15th day of the 6th month after the end

of your fiscal year, if you use a fiscal year.

See Pub. 519 for more filing information.

Filing for a decedent. If you must file a final

income tax return for a taxpayer who died during the year (a decedent), the return is due by

Chapter 1

Filing Information

For Certain Taxpayers

Outside

the United States

the 15th day of the 4th month after the end of

the decedent's normal tax year. See Pub. 559.

Extensions of Time To File

You may be able to get an extension of time to

file your return. There are three types of situations where you may qualify for an extension.

• Automatic extensions.

• You are outside the United States.

• You are serving in a combat zone.

Automatic Extension

If you can’t file your 2024 return by the due date,

you may be able to get an automatic 6-month

extension of time to file.

Example. If your return is due on April 15,

2025, you will have until October 15, 2025, to

file.

If you don't pay the tax due by the regular due date (April 15 for most taxpayCAUTION ers), you will owe interest. You may

also be charged penalties, discussed later.

How to get the automatic extension. You

can get the automatic extension by:

1. Using IRS e-file (electronic filing), or

2. Filing a paper form.

E-file options. There are two ways you can

use e-file to get an extension of time to file.

Complete Form 4868 to use as a worksheet. If

you think you may owe tax when you file your

return, use Part II of the form to estimate your

balance due. If you e-file Form 4868 to the IRS,

don't send a paper Form 4868.

E-file using your personal computer or a

tax professional. You can use a tax software

package with your personal computer or a tax

professional to file Form 4868 electronically.

Free File and Free File Fillable Forms, both

available at IRS.gov, allow you to prepare and

e-file Form 4868 for free. You will need to provide certain information from your 2023 tax return. If you wish to make a payment by direct

transfer from your bank account, see Pay online

under How To Pay, later, in this chapter.

E-file and pay by credit or debit card or

by direct transfer from your bank account.

You can get an extension by paying part or all of

your estimate of tax due by using a credit or

debit card or by direct transfer from your bank

account. You can do this by phone or over the

Internet. You don't file Form 4868. See Pay online under How To Pay, later, in this chapter.

Filing a paper Form 4868. You can get an extension of time to file by filing a paper Form

4868. If you are a fiscal year taxpayer, you must

file a paper Form 4868. Mail it to the address

shown in the form instructions.

If you want to make a payment with the form,

make your check or money order payable to

“United States Treasury.” Write your SSN, daytime phone number, and “2024 Form 4868” on

your check or money order.

When to file. You must request the automatic

extension by the due date for your return. You

can file your return any time before the 6-month

extension period ends.

When you file your return. Enter any payment you made related to the extension of time

to file on Schedule 3 (Form 1040), line 10.

Individuals Outside the

United States

You are allowed an automatic 2-month extension, without filing Form 4868 (until June 16,

2025, if you use the calendar year), to file your

2024 return and pay any federal income tax due

if:

1. You are a U.S. citizen or resident; and

2. On the due date of your return:

a. You are living 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; or

b. You are in military or naval service on

duty outside the United States and

Puerto Rico.

However, if you pay the tax due after the regular due date (April 15 for most taxpayers), interest will be charged from that date until the

date the tax is paid.

If you served in a combat zone or qualified

hazardous duty area, you may be eligible for a

longer extension of time to file. See Individuals

Serving in Combat Zone, later, for special rules

that apply to you.

Married taxpayers. If you file a joint return,

only one spouse has to qualify for this automatic

extension. If you and your spouse file separate

returns, the automatic extension applies only to

the spouse who qualifies.

How to get the extension. To use this automatic extension, you must attach a statement to

your return explaining what situation qualified

you for the extension. (See the situations listed

under (2), earlier.)

Extensions beyond 2 months. If you can’t file

your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6

months. File Form 4868 and check the box on

line 8.

No further extension. An extension of more

than 6 months will generally not be granted.

However, if you are outside the United States

and meet certain tests, you may be granted a

longer extension. For more information, see

When To File and Pay in Pub. 54.

Individuals Serving in

Combat Zone

The deadline for filing your tax return, paying

any tax you may owe, and filing a claim for refund is automatically extended if you serve in a

combat zone. This applies to members of the

Armed Forces, as well as merchant marines

serving aboard vessels under the operational

control of the Department of Defense, Red

Cross personnel, accredited correspondents,

and civilians under the direction of the Armed

Forces in support of the Armed Forces.

Combat zone. A combat zone is any area the

President of the United States designates by

executive order as an area in which the U.S.

Armed Forces are engaging or have engaged in

combat. An area usually becomes a combat

zone and ceases to be a combat zone on the

dates the President designates by executive order. For purposes of the automatic extension,

the term “combat zone” includes the following

areas.

1. The Arabian peninsula area, effective January 17, 1991.

2. The Kosovo area, effective March 24,

1999.

3. The Afghanistan area, effective September 19, 2001.

See Pub. 3 for more detailed information on

the locations comprising each combat zone.

Pub. 3 also has information about other tax benefits available to military personnel serving in a

combat zone.

Extension period. The deadline for filing your

return, paying any tax due, filing a claim for refund, and taking other actions with the IRS is

extended in two steps. First, your deadline is

extended for 180 days after the later of:

1. The last day you are in a combat zone or

the last day the area qualifies as a combat

zone, or

2. The last day of any continuous qualified

hospitalization (defined later) for injury

from service in the combat zone.

Second, in addition to the 180 days, your

deadline is also extended by the number of

days you had left to take action with the IRS

when you entered the combat zone. For example, you have 31/2 months (January 1–April 15)

to file your tax return. Any days left in this period

when you entered the combat zone (or the entire 31/2 months if you entered it before the beginning of the year) are added to the 180 days.

See How Much Extra Time Do These Extensions Give Me? in Pub. 3 for more information.

The rules on the extension for filing your return also apply when you are deployed outside

the United States (away from your permanent

duty station) while participating in a designated

contingency operation.

Qualified hospitalization. The hospitalization

must be the result of an injury received while

serving in a combat zone or a contingency operation. Qualified hospitalization means:

• Any hospitalization outside the United

States, and

Chapter 1

Filing Information

• Up to 5 years of hospitalization in the United States.

See Pub. 3 for more information on qualified

hospitalizations.

How Do I Prepare

My Return?

This section explains how to get ready to fill in

your tax return and when to report your income

and expenses. It also explains how to complete

certain sections of the form. You may find Table 1-6 helpful when you prepare your paper return.

Table 1-6. Six Steps for Preparing

Your Paper Return

1 — Get your records together for income

and expenses.

2 — Get the forms, schedules, and

publications you need.

3 — Fill in your return.

4 — Check your return to make sure it is

correct.

5 — Sign and date your return.

6 — Attach all required forms and

schedules.

Electronic returns. For information you may

find useful in preparing an electronic return, see

Why Should I File Electronically, earlier.

Substitute tax forms. You can’t use your own

version of a tax form unless it meets the requirements explained in Pub. 1167.

Form W-2. If you were an employee, you

should receive Form W-2 from your employer.

You will need the information from this form to

prepare your return. See Form W-2 under Credit

for Withholding and Estimated Tax for 2024 in

chapter 4.

Your employer is required to provide or send

Form W-2 to you no later than January 31,

2025. If it is mailed, you should allow adequate

time to receive it before contacting your employer. If you still don't get the form by early

February, the IRS can help you by requesting

the form from your employer. When you request

IRS help, be prepared to provide the following

information.

• Your name, address (including ZIP code),

and phone number.

• Your SSN.

• Your dates of employment.

• Your employer's name, address (including

ZIP code), and phone number.

Form 1099. If you received certain types of income, you may receive a Form 1099. For example, if you received taxable interest of $10 or

more, the payer is required to provide or send

Form 1099 to you no later than January 31,

2025 (or by February 18, 2025, if furnished by a

broker). If it is mailed, you should allow adequate time to receive it before contacting the

Publication 17 (2024)

payer. If you still don't get the form by February

18 (or by March 3, 2025, if furnished by a

broker), call the IRS for help.

When Do I Report My

Income and Expenses?

You must figure your taxable income on the basis of a tax year. A “tax year” is an annual accounting period used for keeping records and

reporting income and expenses. You must account for your income and expenses in a way

that clearly shows your taxable income. The

way you do this is called an accounting method.

This section explains which accounting periods

and methods you can use.

Accounting Periods

Most individual tax returns cover a calendar

year—the 12 months from January 1 through

December 31. If you don't use a calendar year,

your accounting period is a fiscal year. A regular

fiscal year is a 12-month period that ends on the

last day of any month except December. A

52-53-week fiscal year varies from 52 to 53

weeks and always ends on the same day of the

week.

You choose your accounting period (tax

year) when you file your first income tax return.

It can’t be longer than 12 months.

More information. For more information on

accounting periods, including how to change

your accounting period, see Pub. 538.

Accounting Methods

Your accounting method is the way you account

for your income and expenses. Most taxpayers

use either the cash method or an accrual

method. You choose a method when you file

your first income tax return. If you want to

change your accounting method after that, you

must generally get IRS approval. Use Form

3115 to request an accounting method change.

Cash method. If you use this method, report

all items of income in the year in which you actually or constructively receive them. Generally,

you deduct all expenses in the year you actually

pay them. This is the method most individual

taxpayers use.

Constructive receipt. Generally, you constructively receive income when it is credited to

your account or set apart in any way that makes

it available to you. You don't need to have physical possession of it. For example, interest credited to your bank account on December 31,

2024, is taxable income to you in 2024 if you

could have withdrawn it in 2024 (even if the

amount isn't entered in your records or withdrawn until 2025).

Garnished wages. If your employer uses

your wages to pay your debts, or if your wages

are attached or garnished, the full amount is

constructively received by you. You must include these wages in income for the year you

would have received them.

Debts paid for you. If another person cancels or pays your debts (but not as a gift or

loan), you have constructively received the

amount and must generally include it in your

Publication 17 (2024)

gross income for the year. See Canceled Debts

in chapter 8 for more information.

same order in submitting other forms and documents to the IRS.

Payment to third party. If a third party is

paid income from property you own, you have

constructively received the income. It is the

same as if you had actually received the income

and paid it to the third party.

If you, or your spouse if filing jointly,

don't have an SSN (or ITIN) issued on

CAUTION or before the due date of your 2024 return (including extensions), you can't claim certain tax benefits on your original or an amended

2024 return.

Payment to an agent. Income an agent receives for you is income you constructively received in the year the agent receives it. If you indicate in a contract that your income is to be

paid to another person, you must include the

amount in your gross income when the other

person receives it.

Check received or available. A valid check

that was made available to you before the end

of the tax year is constructively received by you

in that year. A check that was “made available

to you” includes a check you have already received, but not cashed or deposited. It also includes, for example, your last paycheck of the

year that your employer made available for you

to pick up at the office before the end of the

year. It is constructively received by you in that

year whether or not you pick it up before the end

of the year or wait to receive it by mail after the

end of the year.

No constructive receipt. There may be

facts to show that you didn't constructively receive income.

Example. Lennon, a teacher, agreed to the

school board's condition that, in Lennon’s absence, Lennon would receive only the difference between Lennon’s regular salary and the

salary of a substitute teacher hired by the

school board. Therefore, Lennon didn't constructively receive the amount by which Lennon’s salary was reduced to pay the substitute

teacher.

Accrual method. If you use an accrual

method, you generally report income when you

earn it, rather than when you receive it. You

generally deduct your expenses when you incur

them, rather than when you pay them.

Income paid in advance. An advance payment of income is generally included in gross

income in the year you receive it. Your method

of accounting doesn't matter as long as the income is available to you. An advance payment

may include rent or interest you receive in advance and pay for services you will perform

later.

A limited deferral until the next tax year may

be allowed for certain advance payments. See

Pub. 538 for specific information.

Additional information. For more information

on accounting methods, including how to

change your accounting method, see Pub. 538.

Social Security Number

(SSN)

You must enter your SSN on your return. If you

are married, enter the SSNs for both you and

your spouse, whether you file jointly or separately.

If you are filing a joint return, include the

SSNs in the same order as the names. Use this

Chapter 1

Filing Information

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

employment authorization. An ITIN will not 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.

Check that both the name and SSN on your

Form 1040 or 1040-SR, W-2, and 1099 agree

with your social security card. If they don't, certain deductions and credits on your 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 Social Security Administration (SSA) at 800-772-1213.

Name change. If you changed your name because of marriage, divorce, etc., be sure to report the change to your local SSA office before

filing your return. This prevents delays in processing your return and issuing refunds. It also

safeguards your future social security benefits.

Dependent's SSN. You must provide the SSN

of each dependent you claim, regardless of the

dependent's age. This requirement applies to all

dependents (not just your children) claimed on

your tax return.

Your child must have an SSN valid for

employment issued before the due

CAUTION date of your 2024 return (including extensions) to be considered a qualifying child for

certain tax benefits on your original or amended

2024 return. See chapter 14.

Exception. If your child was born and died

in 2024 and didn't have an SSN, enter “DIED” in

column (2) of the Dependents section of Form

1040 or 1040-SR and include a copy of the

child's birth certificate, death certificate, or hospital records. The document must show that the

child was born alive.

No SSN. File Form SS-5, Application for a Social Security Card, with your local SSA office to

get an SSN for yourself or your dependent. It

usually takes about 2 weeks to get an SSN. If

you or your dependent isn't eligible for an SSN,

see Individual taxpayer identification number

(ITIN), later.

If you are a U.S. citizen or resident alien, you

must show proof of age, identity, and citizenship

or alien status with your Form SS-5. If you are

12 or older and have never been assigned an

SSN, you must appear in person with this proof

at an SSA office.

Form SS-5 is available at any SSA office, on

the Internet at SSA.gov/forms/ss-5.pdf, or by

calling 800-772-1213. If you have any questions

about which documents you can use as proof of

age, identity, or citizenship, contact your SSA

office.

If your dependent doesn't have an SSN by

the time your return is due, you may want to ask

for an extension of time to file, as explained earlier under When Do I Have To File.

If you don't provide a required SSN or if you

provide an incorrect SSN, your tax may be increased and any refund may be reduced.

Adoption taxpayer identification number

(ATIN). If you are in the process of adopting a

child who is a U.S. citizen or resident and can’t

get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of

an SSN.

File Form W-7A, Application for Taxpayer

Identification Number for Pending U.S. Adoptions, with the IRS to get an ATIN if all of the following are true.

• You have a child living with you who was

placed in your home for legal adoption.

• You can’t get the child's existing SSN even

though you have made a reasonable attempt to get it from the birth parents, the

placement agency, and other persons.

• You can’t get an SSN for the child from the

SSA because, for example, the adoption

isn't final.

• You are eligible to claim the child as a dependent on your tax return.

After the adoption is final, you must apply for an

SSN for the child. You can’t continue using the

ATIN.

See Form W-7A for more information.

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.

If your spouse isn't eligible for an SSN, see the

following discussion on ITINs.

Individual taxpayer identification number

(ITIN). The IRS will issue you an ITIN if you are

a nonresident or resident alien and you don't

have and aren’t eligible to get an SSN. This also

applies to an alien spouse or dependent. To apply for an ITIN, file Form W-7 with the IRS. It

usually takes about 7 weeks to get an ITIN. Enter the ITIN on your tax return wherever an SSN

is requested.

Make sure your ITIN hasn’t expired. See Individual taxpayer identification number (ITIN)

renewal, earlier, for more information on expiration and renewal of ITINs. You can also find

more information at IRS.gov/ITIN.

If you are applying for an ITIN for yourTIP self, your spouse, or a dependent in order to file your tax return, attach your

completed tax return to your Form W-7. See the

Form W-7 instructions for how and where to file.

You can’t e-file a return using an ITIN in

the calendar year the ITIN is issued;

CAUTION however, you can e-file returns in the

following years.

ITIN for tax use only. An ITIN is for federal

tax use only. It doesn't entitle you to social security benefits or change your employment or

immigration status under U.S. law.

Penalty for not providing social security

number. If you don't include your SSN or the

SSN of your spouse or dependent as required,

you may have to pay a penalty. See the discussion on Penalties, later, for more information.

SSN on correspondence. If you write to the

IRS about your tax account, be sure to include

your SSN (and the name and SSN of your

spouse, if you filed a joint return) in your correspondence. Because your SSN is used to identify your account, this helps the IRS respond to

your correspondence promptly.

Presidential Election

Campaign Fund

This fund helps pay for Presidential election

campaigns. 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 the box, your tax or refund

won't change.

Computations

The following information may be useful in making the return easier to complete.

Rounding off 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 Form 1040 or

1040-SR.

Equal amounts. If you are asked to enter the

smaller or larger of two equal amounts, enter

that amount.

Negative amounts. If you file a paper return

and you need to enter a negative amount, put

the amount in parentheses rather than using a

minus sign. To combine positive and negative

amounts, add all the positive amounts together

and then subtract the negative amounts.

Attachments

Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach

them to your paper return.

You may be able to file a paperless re-

TIP turn using IRS e-file. There's nothing to

Form W-2. Form W-2 is a statement from your

employer of wages and other compensation

paid to you and taxes withheld from your pay.

You should have a Form W-2 from each employer. If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated

on your return. For more information, see Form

W-2 in chapter 4.

Form 1099-R. If you received a Form 1099-R

showing federal income tax withheld, and you

file a paper return, attach a copy of that form in

the place indicated on your return.

Form 1040 or 1040-SR. If you file a paper return, attach any forms and schedules behind

Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper right

corner of the form or schedule. Then, arrange

all other statements or attachments in the same

order as the forms and schedules they relate to

and attach them last. Don't attach items unless

required to do so.

Third Party Designee

If you want to allow your preparer, a friend, a

family member, or any other person you choose

to discuss your 2024 tax return with the IRS,

check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits

the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you, and your

spouse if filing a joint return, are authorizing the

IRS to call the designee to answer any questions that arise during the processing of your return. You are also authorizing the designee to:

• Give information that is missing from your

return to the IRS;

• Call the IRS for information about the pro-

cessing of your return or the status of your

refund or payments;

• Receive copies of notices or transcripts related to your return, upon request; and

• Respond to certain IRS notices about math

errors, offsets (see Refunds, later), and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything

(including any additional tax liability), or otherwise represent you before the IRS. If you want

to expand the designee's authorization, see

Pub. 947.

The authorization will automatically end no

later than the due date (without any extensions)

for filing your 2025 tax return. This is April 15,

2026, for most people.

See your form instructions for more information.

Signatures

You must sign and date your return. If you file a

joint return, both you and your spouse must sign

the return, even if only one of you had income.

attach or mail, not even your Forms

W-2. See Why Should I File Electronically, earlier.

Chapter 1

Filing Information

Publication 17 (2024)

If you file a joint return, both spouses

are generally liable for the tax, and the

CAUTION entire tax liability may be assessed

against either spouse. See chapter 2.

Your return isn't considered a valid return unless you sign it in accordance with the requirements in the instructions for your return.

You must handwrite your signature on your

return if you file it on paper. Digital, electronic, or

typed-font signatures are not valid signatures

for Forms 1040 or 1040-SR filed on paper.

If you electronically file your return, you can

use an electronic signature to sign your return in

accordance with the requirements contained in

the instructions for your return.

Failure to sign your return in accordance

with these requirements may prevent you from

obtaining a refund.

Enter your occupation. If you file a joint return, enter both your occupation and your spouse's occupation.

When someone can sign for you. You can

appoint an agent to sign your return if you are:

1. Unable to sign the return because of disease or injury,

2. Absent from the United States for a continuous period of at least 60 days before the

due date for filing your return, or

3. Given permission to do so by the IRS office in your area.

Power of attorney. A return signed by an

agent in any of these cases must have a power

of attorney (POA) attached that authorizes the

agent to sign for you. You can use a POA that

states that the agent is granted authority to sign

the return, or you can use Form 2848. Part I of

Form 2848 must state that the agent is granted

authority to sign the return.

Court-appointed conservator, guardian, or

other fiduciary. If you are a court-appointed

conservator, guardian, or other fiduciary for a

mentally or physically incompetent individual

who has to file a tax return, sign your name for

the individual. File Form 56.

Unable to sign. If the taxpayer is mentally

competent but physically unable to sign the return or POA, a valid “signature” is defined under

state law. It can be anything that clearly indicates the taxpayer's intent to sign. For example,

the taxpayer's “X” with the signatures of two witnesses might be considered a valid signature

under a state's law.

Spouse unable to sign. If your spouse is unable to sign for any reason, see Signing a joint

return in chapter 2.

Child's return. If a child has to file a tax return

but can’t sign the return, the child's parent,

guardian, or another legally responsible person

must sign the child's name, followed by the

words “By (your signature), parent for minor

child.”

Paid Preparer

Generally, anyone you pay to prepare, assist in

preparing, or review your tax return must sign it

Publication 17 (2024)

and fill in the other blanks, including their Preparer Tax Identification Number (PTIN), in the

paid preparer's area of your return.

Many preparers are required to e-file the tax

returns they prepare. They sign these e-filed returns using their tax preparation software. However, you can choose to have your return completed on paper if you prefer. In that case, the

paid preparer can sign the paper return manually or use a rubber stamp or mechanical device. The preparer is personally responsible for

affixing their signature to the return.

If the preparer is self-employed (that is, not

employed by any person or business to prepare

the return), the preparer should check the

self-employed box in the “Paid Preparer Use

Only” space on the return.

The preparer must give you a copy of your

return in addition to the copy filed with the IRS.

If you prepare your own return, leave this

area blank. If another person prepares your return and doesn't charge you, that person

shouldn't sign your return.

If you have questions about whether a preparer must sign your return, contact any IRS office.

Refunds

When you complete your return, you will determine if you paid more income tax than you

owed. If so, you can get a refund of the amount

you overpaid or you can choose to apply all or

part of the overpayment to your next year's

(2025) estimated tax.

If you choose to have a 2024 overpayment applied to your 2025 estimated

CAUTION tax, you can’t change your mind and

have any of it refunded to you after the due date

(without extensions) of your 2024 return.

Follow the Instructions for Form 1040 to

complete the entries to claim your refund and/or

to apply your overpayment to your 2025 estimated tax.

If your refund for 2024 is large, you may

TIP want to decrease the amount of income tax withheld from your pay in

2025. See chapter 4 for more information.

DIRECT DEPOSIT Instead of getting a pa-

Simple. Safe. Secure.

per check, you may be

able to have your refund deposited directly into

your checking, savings, health savings, brokerage, or other similar account, including an individual retirement arrangement (IRA). Follow the

Instructions for Form 1040 to request direct deposit. If the direct deposit can’t be done, the IRS

will send a check instead.

Don't request a deposit of any part of your

refund to an account that isn't in your name.

Don't allow your tax preparer to deposit any part

of your refund into the preparer’s account. The

number of direct deposits to a single account or

prepaid debit card is limited to three refunds a

year. After this limit is exceeded, paper checks

will be sent instead. Learn more at IRS.gov/

DepositLimit.

IRA. You can have your refund (or part of it) directly deposited to a traditional IRA or Roth IRA,

but not a SIMPLE IRA. You must establish the

Chapter 1

Filing Information

IRA at a bank or financial institution before you

request direct deposit.

Split refunds. If you choose direct deposit,

you may be able to split the refund and have it

deposited into more than one account. Complete Form 8888 and attach it to your return.

Overpayment less than one dollar. If your

overpayment is less than $1, you won't get a refund unless you ask for it in writing.

Cashing your refund check. Cash your tax

refund check soon after you receive it. Checks

expire the last business day of the 12th month

of issue.

If your check has expired, you can apply to

the IRS to have it reissued.

Refund more or less than expected. If you

receive a check for a refund you aren’t entitled

to, or for an overpayment that should have been

credited to estimated tax, don't cash the check.

Call the IRS.

If you receive a check for more than the refund you claimed, don't cash the check until you

receive a notice explaining the difference.

If your refund check is for less than you

claimed, it should be accompanied by a notice

explaining the difference. Cashing the check

doesn't stop you from claiming an additional

amount of refund.

If you didn't receive a notice and you have

any questions about the amount of your refund,

you should wait 2 weeks. If you still haven’t received a notice, call the IRS.

Offset against debts. If you are due a refund

but haven’t paid certain amounts you owe, all or

part of your refund may be used to pay all or

part of the past-due amount. This includes

past-due federal income tax, other federal debts

(such as student loans), state income tax, child

and spousal support payments, and state unemployment compensation debt. You will be notified if the refund you claimed has been offset

against your debts.

Joint return and injured spouse. When a

joint return is filed and only one spouse owes a

past-due amount, the other spouse can be considered an injured spouse. An injured spouse

should file Form 8379, Injured Spouse Allocation, if both of the following apply and the

spouse wants a refund of their share of the

overpayment shown on the joint return.

1. You aren’t legally obligated to pay the

past-due amount.

2. You made and reported tax payments

(such as federal income tax withheld from

your wages or estimated tax payments), or

claimed a refundable tax credit (see the

credits listed under Who Should File, earlier).

Note. If the injured spouse's residence was

in a community property state at any time during

the tax year, special rules may apply. See the

Instructions for Form 8379.

If you haven’t filed your joint return and you

know that your joint refund will be offset, file

Form 8379 with your return. You should receive

your refund within 14 weeks from the date the

paper return is filed or within 11 weeks from the

date the return is filed electronically.

If you filed your joint return and your joint refund was offset, file Form 8379 by itself. When

filed after offset, it can take up to 8 weeks to receive your refund. Don't attach the previously

filed tax return, but do include copies of all

Forms W-2 and W-2G for both spouses and any

Forms 1099 that show income tax withheld. The

processing of Form 8379 may be delayed if

these forms aren’t attached, or if the form is incomplete when filed.

A separate Form 8379 must be filed for each

tax year to be considered.

An injured spouse claim is different

from an innocent spouse relief request.

CAUTION An injured spouse uses Form 8379 to

request the division of the tax overpayment attributed to each spouse. An innocent spouse

uses Form 8857, Request for Innocent Spouse

Relief, to request relief from joint liability for tax,

interest, and penalties on a joint return for items

of the other spouse (or former spouse) that

were incorrectly reported on the joint return. For

information on innocent spouses, see Relief

from joint responsibility under Filing a Joint Return in chapter 2.

the Electronic Federal Tax Payment System

(EFTPS), or by debit or credit card.

To pay your taxes online or for more information, go to IRS.gov/Payments.

Pay by phone. Paying by phone is another

safe and secure method of paying online. Use

one of the following methods.

• EFTPS.

• Debit or credit card.

To get more information about EFTPS or to

enroll in EFTPS, visit EFTPS.gov or call

800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a

speech disability, dial 711 and then provide the

TRS assistant the 800-555-4477 number or

800-733-4829. Additional information about

EFTPS is also available in Pub. 966.

To pay using a debit or credit card, you can

call one of the following service providers.

There is a convenience fee charged by these

providers that varies by provider, card type, and

payment amount.

Amount You Owe

ACI Payments, Inc.

888-UPAY-TAXTM (888-872-9829)

fed.acipayonline.com

When you complete your return, you will determine if you have paid the full amount of tax that

you owe. If you owe additional tax, you should

pay it with your return.

Link2Gov Corporation

888-PAY-1040TM (888-729-1040)

www.PAY1040.com

You don't have to pay if the amount you

TIP owe is under $1.

For the latest details on how to pay by

phone, go to IRS.gov/Payments.

If the IRS figures your tax for you, you will receive a bill for any tax that is due. You should

pay this bill within 30 days (or by the due date of

your return, if later). See Tax Figured by IRS in

chapter 13.

Pay by cash. You can pay your taxes in cash.

To find out about the different cash payment

methods, go to IRS.gov/PayCash. Don’t send

cash payments through the mail.

If you don't pay your tax when due, you

may have to pay a failure-to-pay penCAUTION alty. See Penalties, later. For more information about your balance due, see Pub.

594.

If the amount you owe for 2024 is large,

TIP you may want to increase the amount

of income tax withheld from your pay or

make estimated tax payments for 2025. See

chapter 4 for more information.

How To Pay

You can pay online, by phone, by mobile device,

in cash, or by check or money order. Don't include any estimated tax payment for 2025 in

this payment. Instead, make the estimated tax

payment separately.

Bad check or payment. The penalty for writing a bad check to the IRS is $25 or 2% of the

check, whichever is more. This penalty also applies to other forms of payment if the IRS

doesn't receive the funds.

Pay online. Paying online is convenient and

secure and helps make sure we get your payments on time.

You can pay online with a direct transfer

from your bank account using IRS Direct Pay or

Pay by check or money order. Make your

check or money order payable to “United States

Treasury” for the full amount due. Don't send

cash. Don't attach the payment to your return.

Show your correct name, address, SSN, daytime phone number, and the tax year and form

number on the front of your check or money order. If you are filing a joint return, enter the SSN

shown first on your tax return.

Notice to taxpayers presenting checks.

When you provide a check as payment, you authorize us either to use information from your

check to make a one-time electronic fund transfer from your account or to process the payment

as a check transaction. When we use information from your check to make an electronic fund

transfer, funds may be withdrawn from your account as soon as the same day we receive your

payment, and you will not receive your check

back from your financial institution.

No checks of $100 million or more accepted. The IRS can’t accept a single check (including a cashier’s check) for amounts of

$100,000,000 ($100 million) or more. If you are

sending $100 million or more by check, you’ll

need to spread the payment over two or more

checks with each check made out for an

amount less than $100 million. This limit doesn’t

apply to other methods of payment (such as

electronic payments). Please consider a

Chapter 1

Filing Information

method of payment other than check if the

amount of the payment is over $100 million.

Estimated tax payments. Don't include any

2025 estimated tax payment in the payment for

your 2024 income tax return. See chapter 4 for

information on how to pay estimated tax.

Interest

Interest is charged on tax you don't pay by the

due date of your return. Interest is charged even

if you get an extension of time for filing.

If the IRS figures your tax for you, to

TIP avoid interest for late payment, you

must pay the bill by the date specified

on the bill or by the due date of your return,

whichever is later. For information, see Tax Figured by IRS in chapter 13.

Interest on penalties. Interest is charged on

the failure-to-file penalty, the accuracy-related

penalty, and the fraud penalty from the due date

of the return (including extensions) to the date

of payment. Interest on other penalties starts on

the date of notice and demand, but isn't

charged on penalties paid within 21 calendar

days from the date of the notice (or within 10

business days if the notice is for $100,000 or

more).

Interest due to IRS error or delay. All or part

of any interest you were charged can be forgiven if the interest is due to an unreasonable

error or delay by an officer or employee of the

IRS in performing a ministerial or managerial

act.

A ministerial act is a procedural or mechanical act that occurs during the processing of your

case. A managerial act includes personnel

transfers and extended personnel training. A

decision concerning the proper application of

federal tax law isn't a ministerial or managerial

act.

The interest can be forgiven only if you

aren’t responsible in any important way for the

error or delay and the IRS has notified you in

writing of the deficiency or payment. For more

information, see Pub. 556.

Interest and certain penalties may also be

suspended for a limited period if you filed your

return by the due date (including extensions)

and the IRS doesn't provide you with a notice

specifically stating your liability and the basis for

it before the close of the 36-month period beginning on the later of:

• The date the return is filed, or

• The due date of the return without regard

to extensions.

For more information, see Pub. 556.

Installment Agreement

If you can’t pay the full amount due with your return, you can ask to make monthly installment

payments for the full or a partial amount. However, you will be charged interest and may be

charged a late payment penalty on the tax not

paid by the date your return is due, even if your

request to pay in installments is granted. If your

request is granted, you must also pay a fee. To

limit the interest and penalty charges, pay as

much of the tax as possible with your return. But

Publication 17 (2024)

before requesting an installment agreement,

you should consider other less costly alternatives, such as a bank loan or credit card payment.

To apply for an installment agreement online, go to IRS.gov/OPA. You can also use Form

9465.

In addition to paying by check or money order, you can use a credit or debit card or direct

payment from your bank account to make installment agreement payments. See How To

Pay, earlier.

Gift To Reduce Debt

Held by the Public

You can make a contribution (gift) to reduce debt held by the public. If you

wish to do so, go to Pay.gov and make

a contribution by credit card, debit card, PayPal,

checking account, or savings account. If you

prefer, you can make a check payable to the

“Bureau of Fiscal Service”.

Send your check to:

Bureau of the Fiscal Service

ATTN: Department G

P.O. Box 2188

Parkersburg, WV 26106-2188

Or enclose your separate check in the envelope

with your income tax return. Don't add this gift to

any tax you owe.

Don’t abbreviate the country name. Follow the

country's practice for entering the postal code

and the name of the province, county, or state.

Where Do I File?

After you complete your return, you must send it

to the IRS. You can mail it or you may be able to

file it electronically. See Why Should I File Electronically, earlier.

Mailing your paper return. Mail your paper

return to the address shown in the Instructions

for Form 1040.

What Happens After

I File?

After you send your return to the IRS, you may

have some questions. This section discusses

concerns you may have about recordkeeping,

your refund, and what to do if you move.

What Records Should

I Keep?

This part discusses why you should keep records, what kinds of records you should keep,

and how long you should keep them.

You must keep records so that you can

prepare a complete and accurate inRECORDS come tax return. The law doesn't require any special form of records. However, you

should keep all receipts, canceled checks or

other proof of payment, and any other records

to support any deductions or credits you claim.

For information on making this type of gift

online, go to TreasururyDirect.gov/Help-Center/

Public-Debt-FAQs/#DebtFinance and see the

information under “How do you make a contribution to reduce the debt?”

You may be able to deduct this gift as a

charitable contribution on next year's tax return

if you itemize your deductions on Schedule A

(Form 1040).

If you file a claim for refund, you must be

able to prove by your records that you have

overpaid your tax.

This part doesn't discuss the records you

should keep when operating a business. For information on business records, see Pub. 583.

Name and Address

Why Keep Records?

After you have completed your return, fill in your

name and address in the appropriate area of

Form 1040 or 1040-SR.

You must include your SSN in the correct place on your tax return.

CAUTION

Good records help you:

• Identify sources of income. Your records

can identify the sources of your income to

help you separate business from nonbusiness income and taxable from nontaxable

income.

P.O. box. If your post office doesn't deliver mail

to your street address and you have a P.O. box,

enter your P.O. box number on the line for your

present home address instead of your street address.

• Keep track of expenses. You can use

Foreign address. If your address is outside

the United States or its territories, enter the city

name on the appropriate line of your Form 1040

or 1040-SR. Don't enter any other information

on that line, but also complete the spaces below

that line.

• Keep track of the basis of property. You

1. Foreign country name.

2. Foreign province/state/county.

3. Foreign postal code.

Publication 17 (2024)

your records to identify expenses for which

you can claim a deduction. This helps you

determine if you can itemize deductions on

your tax return.

need to keep records that show the basis

of your property. This includes the original

cost or other basis of the property and any

improvements you made.

• Prepare tax returns. You need records to

prepare your tax return.

• Support items reported on tax returns.

The IRS may question an item on your return. Your records will help you explain any

item and arrive at the correct tax. If you

can’t produce the correct documents, you

Chapter 1

Filing Information

may have to pay additional tax and be subject to penalties.

Kinds of Records To Keep

The IRS doesn't require you to keep your records in a particular way. Keep them in a manner that allows you and the IRS to determine

your correct tax.

You can use your checkbook to keep a record of your income and expenses. You also

need to keep documents, such as receipts and

sales slips, that can help prove a deduction.

In this section, you will find guidance about

basic records that everyone should keep. The

section also provides guidance about specific

records you should keep for certain items.

Electronic records. All requirements that apply to hard copy books and records also apply

to electronic storage systems that maintain tax

books and records. When you replace hard

copy books and records, you must maintain the

electronic storage systems for as long as they

are material to the administration of tax law.

For details on electronic storage system requirements, see Revenue Procedure 97-22,

which is on page 9 of Internal Revenue Bulletin

1997-13 at IRS.gov/pub/irs-irbs/irb97-13.pdf.

Copies of tax returns. You should keep copies of your tax returns as part of your tax records. They can help you prepare future tax returns, and you will need them if you file an

amended return or are audited. Copies of your

returns and other records can be helpful to your

survivor or the executor or administrator of your

estate.

If necessary, you can request a copy of a return and all attachments (including Form W-2)

from the IRS by using Form 4506. There is a

charge for a copy of a return. For information on

the cost and where to file, see the Instructions

for Form 4506.

If you just need information from your return,

you can order a transcript in one of the following

ways.

• Access your online account at IRS.gov/

Account.

• Go to IRS.gov/Transcript.

• Use Form 4506-T or Form 4506T-EZ.

• Call 800-908-9946.

There is no fee for a transcript. For more information, see Form 4506-T.

Basic Records

Basic records are documents that everybody

should keep. These are the records that prove

your income and expenses. If you own a home

or investments, your basic records should contain documents related to those items.

Income. Your basic records prove the amounts

you report as income on your tax return. Your income may include wages, dividends, interest,

and partnership or S corporation distributions.

Your records can also prove that certain

amounts aren’t taxable, such as tax-exempt interest.

Note. If you receive a Form W-2, keep Copy

C until you begin receiving social security benefits. This will help protect your benefits in case

there is a question about your work record or

earnings in a particular year.

Expenses. Your basic records prove the expenses for which you claim a deduction (or

credit) on your tax return. Your deductions may

include alimony, charitable contributions, mortgage interest, and real estate taxes. You may

also have childcare expenses for which you can

claim a credit.

Home. Your basic records should enable you

to determine the basis or adjusted basis of your

home. You need this information to determine if

you have a gain or loss when you sell your

home or to figure depreciation if you use part of

your home for business purposes or for rent.

Your records should show the purchase price,

settlement or closing costs, and the cost of any

improvements. They may also show any casualty losses deducted and insurance reimbursements for casualty losses.

For detailed information on basis, including

which settlement or closing costs are included

in the basis of your home, see Pub. 551.

When you sell your home, your records

should show the sales price and any selling expenses, such as commissions. For information

on selling your home, see Pub. 523.

Investments. Your basic records should enable you to determine your basis in an investment and whether you have a gain or loss when

you sell it. Investments include stocks, bonds,

and mutual funds. Your records should show the

purchase price, sales price, and commissions.

They may also show any reinvested dividends,

stock splits and dividends, load charges, and

original issue discount (OID).

For information on stocks, bonds, and mutual funds, see Pub. 550 and Pub. 551.

Proof of Payment

One of your basic records is proof of payment.

You should keep these records to support certain amounts shown on your tax return. Proof of

payment alone isn't proof that the item claimed

on your return is allowable. You should also

keep other documents that will help prove that

the item is allowable.

Generally, you prove payment with a cash

receipt, financial account statement, credit card

statement, canceled check, or substitute check.

If you make payments in cash, you should get a

dated and signed receipt showing the amount

and the reason for the payment.

If you make payments using your bank account, you may be able to prove payment with

an account statement.

Account statements. You may be able to

prove payment with a legible financial account

statement prepared by your bank or other financial institution.

Pay statements. You may have deductible expenses withheld from your paycheck, such as

medical insurance premiums. You should keep

your year-end or final pay statements as proof

of payment of these expenses.

How Long To Keep

Records

You must keep your records as long as they

may be needed for the administration of any

provision of the Internal Revenue Code. Generally, this means you must keep records that support items shown on your return until the period

of limitations for that return runs out.

The period of limitations is the period of time

in which you can amend your return to claim a

credit or refund or the IRS can assess additional

tax. Table 1-7 contains the periods of limitations

that apply to income tax returns. Unless otherwise stated, the years refer to the period beginning after the return was filed. Returns filed before the due date are treated as being filed on

the due date.

Table 1-7. Period of Limitations

IF you...

THEN the

period is...

1 File a return and (2),

(3), and (4) don't apply

to you,

3 years.

2 Don't report income

that you should and it is

more than 25% of the

gross income shown on

your return,

6 years.

3 File a fraudulent return,

No limit.

4 Don't file a return,

No limit.

5 File a claim for credit or

refund after you filed

your return,

The later of 3

years or 2

years after tax

was paid.

6 File a claim for a loss

from worthless

securities or bad debt

deduction,

7 years.

Property. Keep records relating to property until the period of limitations expires for the year in

which you dispose of the property in a taxable

disposition. You must keep these records to figure your basis for computing gain or loss when

you sell or otherwise dispose of the property.

Generally, if you received property in a nontaxable exchange, your basis in that property is

the same as the basis of the property you gave

up. You must keep the records on the old property, as well as the new property, until the period

of limitations expires for the year in which you

dispose of the new property in a taxable disposition.

Refund Information

You can go online to check the status of your

2024 refund 24 hours after the IRS receives

your e-filed return, or 4 weeks after you mail a

paper return. If you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

Be sure to have a copy of your 2024 tax return

available because you will need to know the

Chapter 1

Filing Information

filing status, the first SSN shown on the return,

and the exact whole-dollar amount of the refund. To check on your refund, do one of the following.

• Go to IRS.gov/Refunds.

• Download the free IRS2Go app to your

smart phone and use it to check your refund status.

• Call the automated refund hotline at

800-829-1954.

Interest on Refunds

If you are due a refund, you may get interest on

it. The interest rates are adjusted quarterly.

If the refund is made within 45 days after the

due date of your return, no interest will be paid.

If you file your return after the due date (including extensions), no interest will be paid if the refund is made within 45 days after the date you

filed. If the refund isn't made within this 45-day

period, interest will be paid from the due date of

the return or from the date you filed, whichever

is later.

Accepting a refund check doesn't change

your right to claim an additional refund and interest. File your claim within the period of time

that applies. See Amended Returns and Claims

for Refund, later. If you don't accept a refund

check, no more interest will be paid on the overpayment included in the check.

Interest on erroneous refund. All or part of

any interest you were charged on an erroneous

refund will generally be forgiven. Any interest

charged for the period before demand for repayment was made will be forgiven unless:

1. You, or a person related to you, caused

the erroneous refund in any way; or

2. The refund is more than $50,000.

For example, if you claimed a refund of $100

on your return, but the IRS made an error and

sent you $1,000, you wouldn't be charged interest for the time you held the $900 difference.

You must, however, repay the $900 when the

IRS asks.

Change of Address

If you have moved, file your return using your

new address.

If you move after you filed your return, you

should give the IRS clear and concise notification of your change of address. The notification

may be written, electronic, or oral. Send written

notification to the Internal Revenue Service

Center serving your old address. You can use

Form 8822, Change of Address. If you are expecting a refund, also notify the post office serving your old address. This will help in forwarding

your check to your new address (unless you

chose direct deposit of your refund). For more

information, see Revenue Procedure 2010-16,

2010-19 I.R.B. 664, available at IRS.gov/irb/

2010-19_IRB/ar07.html.

Be sure to include your SSN (and the name

and SSN of your spouse if you filed a joint return) in any correspondence with the IRS.

Publication 17 (2024)

What if I Made

a Mistake?

Errors may delay your refund or result in notices

being sent to you. If you discover an error, you

can file an amended return or claim for refund.

Amended Returns and

Claims for Refund

You should correct your return if, after you have

filed it, you find that:

1. You didn't report some income,

2. You claimed deductions or credits you

shouldn't have claimed,

3. You didn't claim deductions or credits you

could have claimed, or

4. You should have claimed a different filing

status. (Once you file a joint return, you

can’t choose to file separate returns for

that year after the due date of the return.

However, an executor may be able to

make this change for a deceased spouse.)

If you need a copy of your return, see Copies of

tax returns under Kinds of Records To Keep,

earlier, in this chapter.

Form 1040-X. Use Form 1040-X to correct a

return you have already filed.

Completing Form 1040-X. On Form

1040-X, enter your income, deductions, and

credits as you originally reported them on your

return; the changes you are making; and the

corrected amounts. Then, figure the tax on the

corrected amount of taxable income and the

amount you owe or your refund.

If you owe tax, the IRS offers several payment options. See How To Pay, earlier. The tax

owed won't be subtracted from any amount you

had credited to your estimated tax.

If you can’t pay the full amount due with your

return, you can ask to make monthly installment

payments. See Installment Agreement, earlier.

If you overpaid tax, you can have all or part

of the overpayment refunded to you, or you can

apply all or part of it to your estimated tax. If you

choose to get a refund, it will be sent separately

from any refund shown on your original return.

Filing Form 1040-X. When completing

Form 1040-X, don't forget to show the year of

your original return and explain all changes you

made. Be sure to attach any forms or schedules

needed to explain your changes. Mail your

Form 1040-X to the Internal Revenue Service

Center serving the area where you now live (as

shown in the Instructions for Form 1040-X).

However, if you are filing Form 1040-X in response to a notice you received from the IRS,

mail it to the address shown on the notice.

File a separate form for each tax year involved.

You can file Form 1040-X electronically to

amend Form 1040 and 1040-SR for the current

year or the two prior tax periods. For more information, see Instructions for Form 1040-X.

Time for filing a claim for refund. Generally,

you must file your claim for a credit or refund

within 3 years after the date you filed your origiPublication 17 (2024)

nal return or within 2 years after the date you

paid the tax, whichever is later. Returns filed before the due date (without regard to extensions)

are considered filed on the due date (even if the

due date was a Saturday, Sunday, or legal holiday). These time periods are suspended while

you are financially disabled, discussed later.

If the last day for claiming a credit or refund

is a Saturday, Sunday, or legal holiday, you can

file the claim on the next business day.

If you don't file a claim within this period, you

may not be entitled to a credit or a refund.

Federally declared disaster. If you were

affected by a federally declared disaster, you

may have additional time to file your amended

return. See Pub. 556 for details.

Protective claim for refund. Generally, a protective claim is a formal claim or amended return for credit or refund normally based on current litigation or expected changes in tax law or

other legislation. You file a protective claim

when your right to a refund is contingent on future events and may not be determinable until

after the statute of limitations expires. A valid

protective claim doesn't have to list a particular

dollar amount or demand an immediate refund.

However, a valid protective claim must:

• Be in writing and signed;

• Include your name, address, SSN or ITIN,

and other contact information;

• Identify and describe the contingencies affecting the claim;

• Clearly alert the IRS to the essential nature

of the claim; and

• Identify the specific year(s) for which a refund is sought.

Mail your protective claim for refund to the address listed in the Instructions for Form 1040-X

under Where To File.

Generally, the IRS will delay action on the

protective claim until the contingency is resolved.

Limit on amount of refund. If you file your

claim within 3 years after the date you filed your

return, the credit or refund can’t be more than

the part of the tax paid within the 3-year period

(plus any extension of time for filing your return)

immediately before you filed the claim. This

time period is suspended while you are financially disabled, discussed later.

Tax paid. Payments, including estimated tax

payments, made before the due date (without

regard to extensions) of the original return are

considered paid on the due date. For example,

income tax withheld during the year is considered paid on the due date of the return, which is

April 15 for most taxpayers.

Example 1. You made estimated tax payments of $500 and got an automatic extension

of time to October 15, 2021, to file your 2020 income tax return. When you filed your return on

that date, you paid an additional $200 tax. On

October 15, 2024, you filed an amended return

and claimed a refund of $700. Because you

filed your claim within 3 years after you filed

your original return, you can get a refund of up

to $700, the tax paid within the 3 years plus the

Chapter 1

Filing Information

6-month extension period immediately before

you filed the claim.

Example 2. The situation is the same as in

Example 1, except you filed your return on October 30, 2021, 2 weeks after the extension period ended. You paid an additional $200 on that

date. On October 30, 2024, you filed an amended return and claimed a refund of $700. Although you filed your claim within 3 years from

the date you filed your original return, the refund

was limited to $200, the tax paid within the 3

years plus the 6-month extension period immediately before you filed the claim. The estimated

tax of $500 paid before that period can’t be refunded or credited.

If you file a claim more than 3 years after you

file your return, the credit or refund can’t be

more than the tax you paid within the 2 years

immediately before you file the claim.

Example. You filed your 2020 tax return on

April 15, 2021. You paid taxes of $500. On November 5, 2022, after an examination of your

2020 return, you had to pay an additional tax of

$200. On May 12, 2024, you file a claim for a refund of $300. However, because you filed your

claim more than 3 years after you filed your return, your refund will be limited to the $200 you

paid during the 2 years immediately before you

filed your claim.

Financially disabled. The time periods for

claiming a refund are suspended for the period

in which you are financially disabled. For a joint

income tax return, only one spouse has to be financially disabled for the time period to be suspended. You are financially disabled if you are

unable to manage your financial affairs because

of a medically determinable physical or mental

impairment that can be expected to result in

death or that has lasted or can be expected to

last for a continuous period of not less than 12

months. However, you aren’t treated as financially disabled during any period your spouse or

any other person is authorized to act on your

behalf in financial matters.

To claim that you are financially disabled,

you must send in the following written statements with your claim for refund.

1. A statement from your qualified physician

that includes:

a. The name and a description of your

physical or mental impairment;

b. The physician's medical opinion that

the impairment prevented you from

managing your financial affairs;

c. The physician's medical opinion that

the impairment was or can be expected to result in death, or that its duration has lasted, or can be expected to

last, at least 12 months;

d. The specific time period (to the best of

the physician's knowledge); and

e. The following certification signed by

the physician: “I hereby certify that, to

the best of my knowledge and belief,

the above representations are true,

correct, and complete.”

2. A statement made by the person signing

the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period of disability (or the

exact dates that a person was authorized

to act for you).

Exceptions for special types of refunds. If

you file a claim for one of the items in the following list, the dates and limits discussed earlier

may not apply. These items, and where to get

more information, are as follows.

• Bad debt. See Pub. 550.

• Worthless security. See Pub. 550.

• Foreign tax paid or accrued. See Pub. 514.

• Net operating loss carryback. See Form

172 and the Instructions for Form 172.

• Carryback of certain business tax credits.

See Form 3800.

• Claim based on an agreement with the IRS

extending the period for assessment of tax.

Processing claims for refund. Claims are

usually processed 8–12 weeks after they are

filed. Your claim may be accepted as filed, disallowed, or subject to examination. If a claim is

examined, the procedures are the same as in

the examination of a tax return.

If your claim is disallowed, you will receive

an explanation of why it was disallowed.

Taking your claim to court. You can sue for a

refund in court, but you must first file a timely

claim with the IRS. If the IRS disallows your

claim or doesn't act on your claim within 6

months after you file it, you can then take your

claim to court. For information on the burden of

proof in a court proceeding, see Pub. 556.

The IRS provides a direct method to move

your claim to court if:

• You are filing a claim for a credit or refund

based solely on contested income tax or

on estate tax or gift tax issues considered

in your previously examined returns, and

• You want to take your case to court instead

of appealing it within the IRS.

When you file your claim with the IRS, you

get the direct method by requesting in writing

that your claim be immediately rejected. A notice of claim disallowance will be sent to you.

You have 2 years from the date of mailing of

the notice of claim disallowance to file a refund

suit in the U.S. District Court having jurisdiction

or in the U.S. Court of Federal Claims.

Interest on refund. If you receive a refund because of your amended return, interest will be

paid on it from the due date of your original return or the date you filed your original return,

whichever is later, to the date you filed the

amended return. However, if the refund isn't

made within 45 days after you file the amended

return, interest will be paid up to the date the refund is paid.

Reduced refund. Your refund may be reduced

by an additional tax liability that has been assessed against you.

Also, your refund may be reduced by

amounts you owe for past-due federal tax, state

income tax, state unemployment compensation

debts, child support, spousal support, or certain

other federal nontax debts, such as student

loans. If your spouse owes these debts, see

Offset against debts under Refunds, earlier, for

the correct refund procedures to follow.

Effect on state tax liability. If your return is

changed for any reason, it may affect your state

income tax liability. This includes changes

made as a result of an examination of your return by the IRS. Contact your state tax agency

for more information.

Penalties

The law provides penalties for failure to file returns or pay taxes as required.

Civil Penalties

If you don't file your return and pay your tax by

the due date, you may have to pay a penalty.

You may also have to pay a penalty if you substantially understate your tax, understate a reportable transaction, file an erroneous claim for

refund or credit, file a frivolous tax submission,

or fail to supply your SSN or ITIN. If you provide

fraudulent information on your return, you may

have to pay a civil fraud penalty.

Filing late. If you don't file your return by the

due date (including extensions), you may have

to pay a failure-to-file penalty. The penalty is

usually 5% for each month or part of a month

that a return is late, but not more than 25%. The

penalty is based on the tax not paid by the due

date (without regard to extensions).

Fraud. If your failure to file is due to fraud,

the penalty is 15% for each month or part of a

month that your return is late, up to a maximum

of 75%.

Return over 60 days late. If you file your return more than 60 days after the due date, or

extended due date, the minimum penalty is the

smaller of $510 or 100% of the unpaid tax.

Exception. You won't have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of

willful neglect.

Paying tax late. You will have to pay a failure-to-pay penalty of 1/2 of 1% (0.50%) of your

unpaid taxes for each month, or part of a month,

after the due date that the tax isn't paid. This

penalty doesn't apply during the automatic

6-month extension of time to file period if you

paid at least 90% of your actual tax liability on or

before the due date of your return and pay the

balance when you file the return.

The monthly rate of the failure-to-pay penalty is half the usual rate (0.25% instead of

0.50%) if an installment agreement is in effect

for that month. You must have filed your return

by the due date (including extensions) to qualify

for this reduced penalty.

If a notice of intent to levy is issued, the rate

will increase to 1% at the start of the first month

beginning at least 10 days after the day that the

notice is issued. If a notice and demand for immediate payment is issued, the rate will

Chapter 1

Filing Information

increase to 1% at the start of the first month beginning after the day that the notice and demand is issued.

This penalty can’t be more than 25% of your

unpaid tax. You won't have to pay the penalty if

you can show that you had a good reason for

not paying your tax on time.

Combined penalties. If both the failure-to-file

penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or

15%) failure-to-file penalty is reduced by the

failure-to-pay penalty. However, if you file your

return more than 60 days after the due date or

extended due date, the minimum penalty is the

smaller of $510 or 100% of the unpaid tax.

Accuracy-related penalty. You may have to

pay an accuracy-related penalty if you underpay

your tax because:

1. You show negligence or disregard of the

rules or regulations,

2. You substantially understate your income

tax,

3. You claim tax benefits for a transaction

that lacks economic substance, or

4. You fail to disclose a foreign financial asset.

The penalty is equal to 20% of the underpayment. The penalty is 40% of any portion of the

underpayment that is attributable to an undisclosed noneconomic substance transaction or

an undisclosed foreign financial asset transaction. The penalty won't be figured on any part of

an underpayment on which the fraud penalty

(discussed later) is charged.

Negligence or disregard. The term “negligence” includes a failure to make a reasonable

attempt to comply with the tax law or to exercise

ordinary and reasonable care in preparing a return. Negligence also includes failure to keep

adequate books and records. You won't have to

pay a negligence penalty if you have a reasonable basis for a position you took.

The term “disregard” includes any careless,

reckless, or intentional disregard.

Adequate disclosure. You can avoid the

penalty for disregard of rules or regulations if

you adequately disclose on your return a position that has at least a reasonable basis. See

Disclosure statement, later.

This exception won't apply to an item that is

attributable to a tax shelter. In addition, it won't

apply if you fail to keep adequate books and records, or substantiate items properly.

Substantial understatement of income

tax. You understate your tax if the tax shown on

your return is less than the correct tax. The understatement is substantial if it is more than the

larger of 10% of the correct tax or $5,000. However, the amount of the understatement may be

reduced to the extent the understatement is due

to:

1. Substantial authority, or

2. Adequate disclosure and a reasonable basis.

If an item on your return is attributable to a tax

shelter, there is no reduction for an adequate

disclosure. However, there is a reduction for a

Publication 17 (2024)

position with substantial authority, but only if you

reasonably believed that your tax treatment was

more likely than not the proper treatment.

Substantial authority. Whether there is or

was substantial authority for the tax treatment of

an item depends on the facts and circumstances. Some of the items that may be considered

are court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices

and announcements issued by the IRS and

published in the Internal Revenue Bulletin that

involve the same or similar circumstances as

yours.

Disclosure statement. To adequately disclose the relevant facts about your tax treatment

of an item, use Form 8275. You must also have

a reasonable basis for treating the item the way

you did.

In cases of substantial understatement only,

items that meet the requirements of Revenue

Procedure 2023-40 (or later update) are considered adequately disclosed on your return without filing Form 8275.

Use Form 8275-R to disclose items or positions contrary to regulations.

Transaction lacking economic substance.

For more information on economic substance,

see section 7701(o).

Foreign financial asset. For more information on undisclosed foreign financial assets, see

section 6662(j).

Reasonable cause. You won't have to pay a

penalty if you show a good reason (reasonable

cause) for the way you treated an item. You

must also show that you acted in good faith.

This doesn't apply to a transaction that lacks

economic substance.

Filing erroneous claim for refund or credit.

You may have to pay a penalty if you file an erroneous claim for refund or credit. The penalty is

equal to 20% of the disallowed amount of the

claim, unless you can show a reasonable basis

for the way you treated an item. However, any

disallowed amount due to a transaction that

lacks economic substance won't be treated as

having a reasonable basis. The penalty won't

be figured on any part of the disallowed amount

of the claim that relates to the earned income

credit or on which the accuracy-related or fraud

penalties are charged.

Frivolous tax submission. You may have to

pay a penalty of $5,000 if you file a frivolous tax

return or other frivolous submissions. A frivolous

tax return is one that doesn't include enough information to figure the correct tax or that contains information clearly showing that the tax

you reported is substantially incorrect. For more

information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17

I.R.B.

609,

available

IRS.gov/irb/

2010-17_IRB/ar13.html.

You will have to pay the penalty if you filed

this kind of return or submission based on a frivolous position or a desire to delay or interfere

with the administration of federal tax laws. This

includes altering or striking out the preprinted

language above the space provided for your

signature.

Publication 17 (2024)

This penalty is added to any other penalty

provided by law.

Fraud. If there is any underpayment of tax on

your return due to fraud, a penalty of 75% of the

underpayment due to fraud will be added to

your tax.

Joint return. The fraud penalty on a joint return doesn't apply to a spouse unless some part

of the underpayment is due to the fraud of that

spouse.

Failure to supply SSN. If you don't include

your SSN or the SSN of another person where

required on a return, statement, or other document, you will be subject to a penalty of $50 for

each failure. You will also be subject to a penalty of $50 if you don't give your SSN to another

person when it is required on a return, statement, or other document.

For example, if you have a bank account that

earns interest, you must give your SSN to the

bank. The number must be shown on the Form

1099-INT or other statement the bank sends

you. If you don't give the bank your SSN, you

will be subject to the $50 penalty. (You may also

be subject to “backup” withholding of income

tax. See chapter 4.)

You won't have to pay the penalty if you are

able to show that the failure was due to reasonable cause and not willful neglect.

Criminal Penalties

You may be subject to criminal prosecution

(brought to trial) for actions such as:

1. Tax evasion;

2. Willful failure to file a return, supply information, or pay any tax due;

3. Fraud and false statements;

4. Preparing and filing a fraudulent return; or

5. Identity theft.

Identity Theft

Identity theft occurs when someone uses your

personal information such as your name, SSN,

or other identifying information, without your

permission, to commit fraud or other crimes. An

identity thief may use your SSN to get a job or

may file a tax return using your SSN to receive a

refund.

To reduce your risk:

All taxpayers are now eligible for an

TIP Identity Protection Personal Identifica-

tion Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN,

go to IRS.gov/IPPIN and use the Get an IP PIN

tool.

Victims of identity theft who are experiencing economic harm or a systemic problem, or

are seeking help in resolving tax problems that

have not been resolved through normal channels, may be eligible for Taxpayer Advocate

Service (TAS) assistance. You can reach TAS

by calling the National Taxpayer Advocate helpline at 877-777-4778 or 800-829-4059 (TTY/

TDD). Deaf or hard-of-hearing individuals can

also contact the IRS through the Telecommunications Relay Services (TRS) at FCC.gov/TRS.

Protect yourself from suspicious emails

or phishing schemes. Phishing is the creation

and use of email and websites designed to

mimic legitimate business emails and websites.

The most common form is the act of sending an

email to a user falsely claiming to be an established legitimate enterprise in an attempt to

scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contact with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask

taxpayers for the PIN numbers, passwords, or

similar secret access information for their credit

card, bank, or other financial accounts.

If you receive an unsolicited email claiming

to be from the IRS, forward the message to

phishing@irs.gov. You may also report misuse

of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax

Administration toll free at 800-366-4484. You

can forward suspicious emails to the Federal

Trade Commission (FTC) at spam@uce.gov or

report them at ftc.gov/complaint. You can contact them at ftc.gov/idtheft or 877-IDTHEFT

(877-438-4338). If you have been a victim of

identity theft, see IdentityTheft.gov or Pub.

5027. People who are deaf, hard of hearing, or

have a speech disability and who have access

to TTY/TDD equipment can call 866-653-4261.

Go to IRS.gov/IDProtection to learn more

about identity theft and how to reduce your risk.

• Protect your SSN,

• Ensure your employer is protecting your

• Be careful when choosing a tax preparer.

Filing Status

SSN, and

If your tax records are affected by identity

theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your SSN has been lost or stolen or you

suspect you are a victim of tax-related identity

theft, visit IRS.gov/IdentityTheft to learn what

steps you should take.

For more information, see Pub. 5027.

Chapter 2

Filing Status

Introduction

This chapter helps you determine which filing

status to use. There are five filing statuses.

•

Single.

Married filing jointly.

Married filing separately.

Head of household.

• Qualifying surviving spouse.

If more than one filing status applies to

TIP you, choose the one that will give you

the lowest tax.

You must determine your filing status before

you can determine whether you must file a tax

return (chapter 1), your standard deduction

(chapter 10), and your tax (chapter 11). You

also use your filing status to determine whether

you are eligible to claim certain deductions and

credits.

Useful Items

You may want to see:

Publication

Armed Forces’ Tax Guide

501 Dependents, Standard Deduction,

and Filing Information

501

503 Child and Dependent Care Expenses

503

519 U.S. Tax Guide for Aliens

519

555 Community Property

555

559 Survivors, Executors, and

Administrators

559

596 Earned Income Credit (EIC)

596

925 Passive Activity and At-Risk Rules

925

971 Innocent Spouse Relief

971

For these and other useful items, go to IRS.gov/

Forms.

Marital Status

In general, your filing status depends on

whether you are considered unmarried or married.

Unmarried persons. You are considered unmarried for the whole year if, on the last day of

your tax year, you are either:

• Unmarried, or

• Legally separated from your spouse under

a divorce or separate maintenance decree.

State law governs whether you are married

or legally separated under a divorce or separate

maintenance decree.

Definition of marriage. A marriage of two individuals is recognized for federal tax purposes if

the marriage is recognized by the state or territory of the United States in which the marriage

is entered into, regardless of legal residence.

Two individuals who enter into a relationship

that is denominated as marriage under the laws

of a foreign jurisdiction or an American Indian

tribe are recognized as married for federal tax

purposes if the relationship would be recognized as marriage under the laws of at least one

state or territory of the United States, regardless

of legal residence. Individuals who have entered into a registered domestic partnership,

civil union, or other similar relationship that isn’t

denominated as a marriage under the law of the

state or territory of the United States where

such relationship was entered into aren’t lawfully married for federal tax purposes, regardless of legal residence. See Considered married, next.

Divorced persons. If you are divorced under a final decree by the last day of the year,

you are considered unmarried for the whole

year.

Divorce and remarriage. If you obtain a divorce for the sole purpose of filing tax returns as

unmarried individuals, and at the time of divorce

you intend to and do, in fact, remarry each other

in the next tax year, you and your spouse must

file as married individuals in both years.

Annulled marriages. If you obtain a court

decree of annulment, which holds that no valid

marriage ever existed, you are considered unmarried even if you filed joint returns for earlier

years. File Form 1040-X, Amended U.S. Individual Income Tax Return, claiming single or head

of household status for all tax years that are affected by the annulment and not closed by the

statute of limitations for filing a tax return. Generally, for a credit or refund, you must file Form

1040-X within 3 years (including extensions) after the date you filed your original return or

within 2 years after the date you paid the tax,

whichever is later. If you filed your original return

early (for example, March 1), your return is considered filed on the due date (generally April

15). However, if you had an extension to file (for

example, until October 15) but you filed earlier

and we received it on July 1, your return is considered filed on July 1.

Head of household or qualifying surviving spouse. If you are considered unmarried,

you may be able to file as head of household or

as qualifying surviving spouse. See Head of

Household and Qualifying Surviving Spouse,

later, to see if you qualify.

Married persons. If you are considered married, you and your spouse can file a joint return

or separate returns.

Considered married. You are considered

married for the whole year if, on the last day of

your tax year, you and your spouse meet any

one of the following tests.

1. You are married and living together.

2. You are living together in a common law

marriage recognized in the state where

you now live or in the state where the common law marriage began.

3. You are married and living apart, but not

legally separated under a decree of divorce or separate maintenance.

4. You are separated under an interlocutory

(not final) decree of divorce.

Spouse died during the year. If your

spouse died during the year, you are considered married for the whole year for filing status

purposes.

If you didn't remarry before the end of the

tax year, you can file a joint return for yourself

and your deceased spouse. For the next 2

years, you may be entitled to the special benefits described later under Qualifying Surviving

Spouse.

If you remarried before the end of the tax

year, you can file a joint return with your new

spouse. Your deceased spouse's filing status is

married filing separately for that year.

Chapter 2

Filing Status

Married persons living apart. If you live

apart from your spouse and meet certain tests,

you may be able to file as head of household

even if you aren't divorced or legally separated.

If you qualify to file as head of household instead of married filing separately, your standard

deduction will be higher. Also, your tax may be

lower, and you may be able to claim the earned

income credit (EIC). See Head of Household,

later.

Single

Your filing status is single if you are considered

unmarried and you don’t qualify for another filing status. To determine your marital status, see

Marital Status, earlier.

Spouse died before January 1, 2024. Your

filing status may be single if your spouse died

before January 1, 2024, and you didn't remarry

before the end of 2024. You may, however, be

able to use another filing status that will give

you a lower tax. See Head of Household and

Qualifying Surviving Spouse, later, to see if you

qualify.

How to file. On Form 1040 or 1040-SR, show

your filing status as single by checking the “Single” box on the Filing Status line near the top of

the form. Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax.

Married Filing Jointly

You can choose married filing jointly as your filing status if you are considered married and

both you and your spouse agree to file a joint return. On a joint return, you and your spouse report your combined income and deduct your

combined allowable expenses. You can file a

joint return even if one of you had no income or

deductions.

If you and your spouse decide to file a joint

return, your tax may be lower than your combined tax for the other filing statuses. Also, your

standard deduction (if you don’t itemize deductions) may be higher, and you may qualify for

tax benefits that don’t apply to other filing statuses.

How to file. On Form 1040 or 1040-SR, show

your filing status as married filing jointly by

checking the “Married filing jointly” box on the

Filing Status line near the top of the form. Use

the Married filing jointly column of the Tax Table,

or Section B of the Tax Computation Worksheet, to figure your tax.

If you and your spouse each have in-

TIP come, you may want to figure your tax

both on a joint return and on separate

returns (using the filing status of married filing

separately). You can choose the method that

gives the two of you the lower combined tax unless you are required to file separately.

Spouse died. If your spouse died during the

year, you are considered married for the whole

year and can choose married filing jointly as

your filing status. See Spouse died during the

year under Married persons, earlier, for more information.

Publication 17 (2024)

If your spouse died in 2025 before filing a

2024 return, you can choose married filing

jointly as your filing status on your 2024 return.

Divorced persons. If you are divorced under a

final decree by the last day of the year, you are

considered unmarried for the whole year and

you can’t choose married filing jointly as your filing status.

Filing a Joint Return

Both you and your spouse must include all of

your income and deductions on your joint return.

Accounting period. Both of you must use the

same accounting period, but you can use different accounting methods. See Accounting Periods and Accounting Methods in chapter 1.

Joint responsibility. Both of you may be held

responsible, jointly and individually, for the tax

and any interest or penalty due on your joint 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. One spouse may be

held responsible for all the tax due even if all the

income was earned by the other spouse.

You may want to file separately if:

• You believe your spouse isn't reporting all

of their i

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