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The draft explains key filing guidance, including when and where to file, filing status, dependents and credits, income and adjusted gross income, taxes and credits, payments, refunds, and signing requirements. It also directs users to supplemental schedules, tax tables, helpful hints, and related IRS resources, while noting that drafts are subject to change and OMB approval.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/instructions-for-form-1040-2025-draft-instructions-for-schedules-1-through-3/347876/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/instructions-for-form-1040-2025-draft-instructions-for-schedules-1-through-3/347876.png","ImageObject",300,407,{"name":92,"@type":93},"Pentious","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-09-22",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Is this draft IRS tax material intended to be filed with the return?","Question",{"text":113,"@type":114},"No. The draft explicitly cautions that it is a draft and must not be filed.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"When should a taxpayer use Form 1040 versus Form 1040-SR for 2025?",{"text":118,"@type":114},"For 2025, taxpayers use Form 1040, and those born before January 2, 1961 have the option to use Form 1040-SR.",{"name":120,"@type":111,"acceptedAnswer":121},"How does the draft indicate which schedules may be needed?",{"text":122,"@type":114},"It provides a general guide tied to taxpayer circumstances, noting that additional income or certain adjustments to income may require completing corresponding schedules, and that software used for e-filing typically determines required schedules.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},347876,1790533351,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":145,"read_time":146,"preview_page_count":4},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nTAX YEAR  \n2025  \nLY DRAFTand 1040-SR)  \nDRAFT  \nINSTRUCTIONS  \nIncluding the instructions for Schedules 1 through 3  \nDRAFT  \n2025 Changes  \nSee What’s New in these instructions.  \nFuture Developments  \nSee IRS.gov and [IRS.gov/Forms](IRS.gov/Forms), and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1040](IRS.gov/Form1040) .  \nFree File is the fast, safe, and free way to prepare and e-file your taxes. See [IRS.gov/FreeFile](IRS.gov/FreeFile).  \nPay Online. It’s fast, simple, and secure. Go to [IRS.gov/Payments](IRS.gov/Payments).  \nInstructions for Form 1040 (2025) Catalog Number 24811V  \nFeb 25, 2026 Department of the Treasury [Internal Revenue Service](Internal Revenue Service www.irs.gov)[ www.irs.gov](Internal Revenue Service www.irs.gov)  \nDRAFT  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nTable of Contents  \nContents Page What’s New ........................ 6  \nFiling Requirements .................. 8  \nDo You Have To File? .............. 8  \nWhen and Where Should You File? ..... 8  \nLine Instructions for Forms 1040 and 1040-SR ...................... 12  \nName and Address ............... 12  \nSocial Security Number (SSN) ....... 12  \nFiling Status ................... 13  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 17  \nIncome ....................... 23  \n","cbCain2VmWr1Gq3C","https://ap.wps.com/l/cbCain2VmWr1Gq3C","pdf",4550250,127,"English","# Table of Contents\n## Contents Page What’s New\n## Filing Requirements\n## Do You Have To File?\n## When and Where Should You File?\n## Line Instructions for Forms 1040 and 1040-SR\n## Name and Address\n## Social Security Number (SSN)\n## Filing Status\n## Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents\n## Income\n## Total Income and Adjusted Gross Income\n## Tax and Credits\n## Payments\n## Refund\n## Amount You Owe\n## Sign Your Return\n## Assemble Your Return\n## 2025 Tax Table\n## General Information\n## How To Get Tax Help\n## Refund Information\n## Instructions for Schedule 1\n## Instructions for Schedule 1-A\n## Instructions for Schedule 2\n## Instructions for Schedule 3\n## Tax Topics\n## Disclosure, Privacy Act, and Paperwork Reduction Act Notice\n## Major Categories of Federal Income and Outlays for Fiscal Year 2024\n## Index\n# Form 1040 and 1040-SR Helpful Hints\n## Which form to use for 2025","[{\"question\":\"Is this draft IRS tax material intended to be filed with the return?\",\"answer\":\"No. The draft explicitly cautions that it is a draft and must not be filed.\"},{\"question\":\"When should a taxpayer use Form 1040 versus Form 1040-SR for 2025?\",\"answer\":\"For 2025, taxpayers use Form 1040, and those born before January 2, 1961 have the option to use Form 1040-SR.\"},{\"question\":\"How does the draft indicate which schedules may be needed?\",\"answer\":\"It provides a general guide tied to taxpayer circumstances, noting that additional income or certain adjustments to income may require completing corresponding schedules, and that software used for e-filing typically determines required schedules.\"}]","Instructions for Form 1040 (2025) - Draft Instructions for Schedules 1 through 3 | PDF",1790069623,320]