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It also explains options for direct deposit and electronic payments, notes continuous-use revision updates, introduces new forms for tax year 2025, and summarizes selected special relief provisions.",{"@graph":69,"@context":122},[70,84,105],{"@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":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/publication-54-tax-guide-for-us-citizens-and-resident-aliens-abroad-rev-december-2025/294735/",{"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/publication-54-tax-guide-for-us-citizens-and-resident-aliens-abroad-rev-december-2025/294735.png","ImageObject",300,407,{"name":92,"@type":93},"Lucas Martin","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What major tax law changes does Publication 54 note for 2025 and later tax years?","Question",{"text":112,"@type":113},"It lists changes that impact Form 1040 and related forms, including standard deduction, itemized deductions, moving expenses, casualty and theft losses, and an SSN requirement related to child tax and other credits and deductions.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the IRS recommend receiving refunds in Publication 54?",{"text":117,"@type":113},"Publication 54 recommends using direct deposit for refunds when U.S. banking services or electronic payment systems are available, and paying electronically when possible.",{"name":119,"@type":110,"acceptedAnswer":120},"What new forms are introduced for tax year 2025 in Publication 54?",{"text":121,"@type":113},"Publication 54 introduces Forms 8964-ELE and 8964-TRA, covering Section 987 Elections and Section 987 Transition Information, for taxpayers with qualified business units that have reporting requirements.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},294735,1789702238,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Publication 54  \n(Rev. December 2025)  \nTax Guide for U.S. Citizens and Resident Aliens Abroad  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\nFuture Developments  \nFor the latest information about developments related to Pub. 54, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub54)[ ](go to IRS.gov/Pub54)[IRS.gov/Pub54](go to IRS.gov/Pub54) .  \nWhat's New  \nTax law changes that impact 2025 and subsequent tax years. Public Law 119-21, the One Big Beautiful Bill Act, was signed into law on July 4, 2025. The law contains several provisions that impact Form 1040 and other related forms. Some of the changes include:  \n• Standard deduction,  \n• Itemized deductions,  \n• Moving expenses,  \n• Casualty and theft losses, and  \n• Social security number (SSN) requirement to claim child tax and other credits, and deductions.  \nFor information on tax law changes for 2025 and subsequent years, go to the Form 1040 webpage, available at [IRS.gov/Form1040](IRS.gov/Form1040. Specific)[. Specific](IRS.gov/Form1040. Specific) information regarding the One Big Beautiful Bill Act is also available at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Newsroom/One-Big-Beautiful-Bill-Act-Tax-Deductions-](Newsroom/One-Big-Beautiful-Bill-Act-Tax-Deductions-)[For-Working-Americans-And-Seniors](For-Working-Americans-And-Seniors.)[.](For-Working-Americans-And-Seniors.)  \nDirect deposit and electronic payments. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds. The IRS also recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your IRS Online Account. Go to [IRS.gov/Payments](IRS.gov/Payments to see all your payment options)[ to see all your payment options](IRS.gov/Payments to see all your payment options).  \nContinuous-use revision. Publication 54 has been converted from an annual revision to a continuous use revision in tax year 2025. Subsequent revisions will be made on an as needed basis.  \nThe annual inflation adjusted amounts for items such as standard deduction, foreign earned income exclusion, and individual retirement arrangement (IRA) contribution limits have been removed throughout the publication.  \nFor information on specific issues, please see the webpages and instructions on IRS.gov for the specific product.  \nFor annual adjusted inflation amounts:  \n[1. Go to](1. Go to IRS.gov/InflationAdjustment)[ ](1. Go to IRS.gov/InflationAdjustment)[IRS.gov/InflationAdjustment](1. Go to IRS.gov/InflationAdjustment),  \n2. Click on the link for the IRS tax inflation adjustments for your tax year,  \n3. Click on the Revenue Procedure for the tax year, and  \n4. Look for the section that applies to your issue.  \nMortgage and student loan forgiveness relief expires in 2025. The exclusion from income of discharged mortgage debt for qualified principal residence indebtedness  \nPublication 54 (Rev. 12-2025) Catalog Number 14999E  \nJan 8, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nand qualified student loan debt under section 108(f)(5) expires on December 31, 2025.  \nNew Forms 8964-ELE and 8964-TRA. Form 8964-ELE, Section 987 Elections, and Form 8964-TRA, Section 987 Transition Information, are new forms for tax year 2025. The forms are filed by taxpayers that own qualified business units (QBUs) that have reporting requirements under section 987. See Other Forms You May Have To File, in Chapter 1, for additional information.  \nInternational practice units are available for help with questions and issu","cbCail4TtLMhvcCO","https://ap.wps.com/l/cbCail4TtLMhvcCO","pdf",1505624,41,"English","# What's New\n## Tax law changes impacting 2025 and subsequent tax years\n## Direct deposit and electronic payments\n## Continuous-use revision\n## Inflation-adjusted amounts and removed sections\n## Expiration of specific relief\n## New forms for tax year 2025\n## International practice units\n## Special relief for terrorist attacks in Israel, Gaza, and the West Bank","[{\"question\":\"What major tax law changes does Publication 54 note for 2025 and later tax years?\",\"answer\":\"It lists changes that impact Form 1040 and related forms, including standard deduction, itemized deductions, moving expenses, casualty and theft losses, and an SSN requirement related to child tax and other credits and deductions.\"},{\"question\":\"How does the IRS recommend receiving refunds in Publication 54?\",\"answer\":\"Publication 54 recommends using direct deposit for refunds when U.S. banking services or electronic payment systems are available, and paying electronically when possible.\"},{\"question\":\"What new forms are introduced for tax year 2025 in Publication 54?\",\"answer\":\"Publication 54 introduces Forms 8964-ELE and 8964-TRA, covering Section 987 Elections and Section 987 Transition Information, for taxpayers with qualified business units that have reporting requirements.\"}]","Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Rev. December 2025 | PDF",103]