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\nFor use in preparing 2024 Returns  \n|  | Get forms and other information faster and easier at:\u003Cbr>• [IRS.gov](IRS.gov) (English) • [IRS.gov/Chinese](IRS.gov/Chinese) (中文)\u003Cbr>• [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)\u003Cbr>• [IRS.gov/Vie](IRS.gov/Vietnamese)[t](IRS.gov/Vietnamese)[namese](IRS.gov/Vietnamese) (Tiếng Việt) |  |\n| --- | --- | --- | --- |\n\nTA2X G0UI2DE4  \nPublication 17 (2024) Catalog Number 10311G  \nJan 22, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nAll material in this publication maybe reprinted freely. A citation to Your Federal Income Tax (2024) would be appropriate.  \nYour Federal Income Tax  \nFor Individuals  \nContents  \nWhat's New .......................  1  \nReminders ........................  2  \nIntroduction .......................  3  \nPart One. The Income Tax Return ..........  6  \n1 Filing Information ................  6  \n2 Filing Status ................... 21  \n3 Dependents ................... 27  \n4 Tax Withholding and Estimated Tax ..... 37  \nPart Two. Income and Adjustments to Income ..................... 46  \n5 Wages, Salaries, and Other Earnings .... 47  \n6 Interest Income ................. 54  \n7 Social Security and Equivalent Railroad Retirement Benefits .............. 62  \n8 Other Income .................. 67  \n9 Individual Retirement Arrangements (IRAs) ..................... 78  \nPart Three. Standard Deduction, Itemized Deductions, and Other Deductions ...... 93  \n10 Standard Deduction .............. 93  \n11 Taxes ...................... 97  \n12 Other Itemized Deductions .........  101  \nPart Four. Figuring Your Taxes, and  \nRefundable and Nonrefundable Credits ..  107  \n13 How To Figure Your Tax ...........  107  \n14 Child Tax Credit and Credit for Other Dependents .................  109  \n2024 Tax Table .....................  112  \n2024 Tax Computation Worksheet ........  124  \n2024 Tax Rate Schedules ..............  125  \nYour Rights as a Taxpayer .............  127  \nHow To Get Tax Help .................  128  \nIndex ..........................  131  \nWhere To File .....................  141  \nThe explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of:  \n• Tax laws enacted by Congress,  \n• Treasury regulations, and  \n• Court decisions.  \nHowever, the information given does not cover every situation and is not intended to replace the law or change its meaning.  \nThis 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.  \nAll 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.  \nWhat's New  \nThis section summarizes important tax changes that took effect in 2024. Most of these changes are discussed in more detail throughout this publication.  \nFuture 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.)  \nWho 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.  \nDue date of return. File Form 1040 or 1040-SR by April 15, 2025. See chapter 1 , later.  \nAdditonal child tax credit (ACTC) amount increased. The maximum ACTC amount has increased to $1,700 for each qualifying child.  \nStandard deduction amount increased. For 2024, the standard deduction amount has been increased for all filers. The amounts are","cbCairsmz7owNDWe","https://ap.wps.com/l/cbCairsmz7owNDWe","pdf",3046757,143,"English","# What's New\n# Reminders\n# Introduction\n# Part One. The Income Tax Return\n## 1 Filing Information\n## 2 Filing Status\n## 3 Dependents\n## 4 Tax Withholding and Estimated Tax\n# Part Two. Income and Adjustments to Income\n## 5 Wages, Salaries, and Other Earnings\n## 6 Interest Income\n## 7 Social Security and Equivalent Railroad Retirement Benefits\n## 8 Other Income\n## 9 Individual Retirement Arrangements (IRAs)\n# Part Three. Standard Deduction, Itemized Deductions, and Other Deductions\n## 10 Standard Deduction\n## 11 Taxes\n## 12 Other Itemized Deductions\n# Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits\n## 13 How To Figure Your Tax\n## 14 Child Tax Credit and Credit for Other Dependents\n# Tax Tables and Worksheets\n## 2024 Tax Table\n## 2024 Tax Computation Worksheet\n## 2024 Tax Rate Schedules\n# Your Rights as a Taxpayer\n# How To Get Tax Help\n# Index\n# Where To File","[{\"question\":\"What is Publication 17 used for?\",\"answer\":\"It is used for preparing 2024 individual federal income tax returns, providing IRS interpretations to help taxpayers prepare returns and understand rules.\"},{\"question\":\"Which major sections does the guide include for tax preparation?\",\"answer\":\"It includes filing information and status, dependents and withholding, income and adjustments, standard and itemized deductions, and credit and tax computation guidance.\"},{\"question\":\"What changed for 2024 that may affect taxpayers?\",\"answer\":\"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.\"}]","Your Federal Income Tax - For Individuals - Publication 17 - For use in preparing 2024 Returns | PDF",1790510141,360]