Your Federal Income Tax - For Individuals - Publication 17 - For use in preparing 2024 Returns

Sep 27, 2026

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Your Federal Income Tax for Individuals (Publication 17) provides IRS interpretations of tax laws for preparing 2024 individual returns. It outlines what’s new for the year, key reminders, and the structure for filing information, filing status, dependents, withholding and estimated tax. It covers income and adjustments, standard and itemized deductions, tax computation methods, credits including the Child Tax Credit, and includes tax tables, worksheets, taxpayer rights, and where to file and get tax help.

LanguageEnglish

CategoryExam

FormatPDF

Pages143

Reading Time6 h 0 min

AccessFree to download

What's New

Reminders

Introduction

Part One. The Income Tax Return

1 Filing Information

2 Filing Status

3 Dependents

4 Tax Withholding and Estimated Tax

Part Two. Income and Adjustments to Income

5 Wages, Salaries, and Other Earnings

6 Interest Income

7 Social Security and Equivalent Railroad Retirement Benefits

8 Other Income

9 Individual Retirement Arrangements (IRAs)

Part Three. Standard Deduction, Itemized Deductions, and Other Deductions

10 Standard Deduction

11 Taxes

12 Other Itemized Deductions

Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits

13 How To Figure Your Tax

14 Child Tax Credit and Credit for Other Dependents

Tax Tables and Worksheets

2024 Tax Table

2024 Tax Computation Worksheet

2024 Tax Rate Schedules

Your Rights as a Taxpayer

How To Get Tax Help

Index

Where To File

Your Federal Income Tax For Individuals Publication 17 For use in preparing 2024 Returns | | Get forms and other information faster and easier at:
• [IRS.gov](IRS.gov) (English) • [IRS.gov/Chinese](IRS.gov/Chinese) (中文)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español) • [IRS.gov/Ko](IRS.gov/Korean)[r](IRS.gov/Korean)[ean](IRS.gov/Korean) (한국어) | • [IRS.gov/Russian](IRS.gov/Russian) (Pусский)
• [IRS.gov/Vie](IRS.gov/Vietnamese)[t](IRS.gov/Vietnamese)[namese](IRS.gov/Vietnamese) (Tiếng Việt) | | | --- | --- | --- | --- | TA2X G0UI2DE4 Publication 17 (2024) Catalog Number 10311G Jan 22, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) All material in this publication maybe reprinted freely. A citation to Your Federal Income Tax (2024) would be appropriate. Your Federal Income Tax For Individuals Contents What's New ....................... 1 Reminders ........................ 2 Introduction ....................... 3 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 Part Three. Standard Deduction, Itemized Deductions, and Other Deductions ...... 93 10 Standard Deduction .............. 93 11 Taxes ...................... 97 12 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 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 in more 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/](IRS.gov/)[ ](IRS.gov/)[Pub17](Pub17.)[.](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

FAQs

What is Publication 17 used for?

It is used for preparing 2024 individual federal income tax returns, providing IRS interpretations to help taxpayers prepare returns and understand rules.

Which major sections does the guide include for tax preparation?

It includes filing information and status, dependents and withholding, income and adjustments, standard and itemized deductions, and credit and tax computation guidance.

What changed for 2024 that may affect taxpayers?

The “What’s New” section summarizes 2024 tax changes, including increases to certain amounts (such as the additional child tax credit and standard deduction) and updates to reporting for items like digital assets and certain credit recapture reporting.

Sep 27, 2026

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