Instructions for Form 1040 (2025) - Including the instructions for Schedules 1 through 3

Sep 19, 2026

Upload by Paura

Tax Year 2025 instructions explain how to use Form 1040 or Form 1040-SR and when additional schedules are required. The document outlines the filing process and provides a table of contents covering requirements, line-by-line guidance for Forms 1040 and 1040-SR, tax and credit topics, refund and payment sections, and general information. It also details when to use Schedules 1 through 3 based on income, adjustments, deductions, taxes owed, and credits. The guide includes access routes for e-filing, online payments, and free tax preparation, plus information on the Taxpayer Advocate Service and eligibility for assistance.

LanguageEnglish

CategoryForms

FormatPDF

Pages126

Reading Time44 min

AccessFree to download

Contents Page

What’s New

Filing Requirements

Line Instructions for Forms 1040 and 1040-SR

Instructions for Schedule 1

Instructions for Schedule 1-A

Instructions for Schedule 2

Instructions for Schedule 3

Tax Topics

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

Index

Form 1040 and 1040-SR Helpful Hints

When to use Schedules 1 through 3

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

What can TAS do for you?

How can you reach TAS?

TAX YEAR 2025 1040(and 1040-SR) | INSTRUCTIONS | Including the instructions for
Schedules 1 through 3 | | --- | --- | | | | | 2025 Changes | | | See What’s New in these instructions.
Future Developments | | See 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) . Free File is the fast, safe, and free way to prepare and e-ﬁle your taxes. See [IRS.gov/FreeFile](IRS.gov/FreeFile). Pay Online. It’s fast, simple, and secure. Go to [IRS.gov/Payments](IRS.gov/Payments). Instructions for Form 1040 (2025) Catalog Number 24811V Feb 25, 2026 Department of the Treasury [Internal Revenue Service](Internal Revenue Service www.irs.gov)[ www.irs.gov](Internal Revenue Service www.irs.gov) Table of Contents Contents Page What’s New ........................ 6 Filing Requirements .................. 8 Do You Have To File? .............. 8 When and Where Should You File? ..... 8 Line Instructions for Forms 1040 and 1040-SR ...................... 12 Name and Address ............... 12 Social Security Number (SSN) ....... 12 Filing Status ................... 13 Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 17 Income ....................... 23 Total Income and Adjusted Gross Income ..................... 33 Tax and Credits ................. 33 Payments ..................... 39 Refund ....................... 61 Amount You Owe ................ 63 Sign Your Return ................ 65 Contents Page Assemble Your Return ................ 67 2025 Tax Table ..................... 68 General Information ................. 81 How To Get Tax Help ................ 83 Refund Information .................. 87 Instructions for Schedule 1 ............. 88 Instructions for Schedule 1-A .......... 101 Instructions for Schedule 2 ............ 111 Instructions for Schedule 3 ............ 115 Tax Topics ....................... 118 Disclosure, Privacy Act, and Paperwork Reduction Act Notice ............ 120 Major Categories of Federal Income and Outlays for Fiscal Year 2024 ........ 122 Index .......................... 123 Form 1040 and 1040-SR Helpful Hints For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR. You may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules for more information. If you e-ﬁle your return, the software you use will generally determine which schedules you need. | IF YOU... | THEN USE ... | | | --- | --- | --- | | Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. | Schedule 1, Part I | | | Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. | Schedule 1, Part II | | | Can claim a deduction for quali ed cash tips, quali ed overtime, quali ed vehicle loan interest, or the enhanced deduction for seniors. | Schedule 1-A | | | Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. | Schedule 2, Part I | | | Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other quali ed retirement plans and tax-favored accounts. | Schedule 2, Part II | | | Can claim a nonrefundable credit (other than the child tax creditor the credit for other dependents), such as the foreign tax c

FAQs

For Tax Year 2025, when can you use Form 1040-SR instead of Form 1040?

For 2025, you use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR.

Which situations indicate you need Schedule 1 for your return?

Schedule 1 applies when you have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money, or when you have adjustments to income such as student loan interest, self-employment tax, or educator expenses (Schedule 1 Part II).

What help does the Taxpayer Advocate Service (TAS) provide?

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS can help when a tax problem causes financial difficulty, when you tried to resolve the issue with the IRS without success, or when an IRS system, process, or procedure isn’t working as it should.

Sep 19, 2026

Upload by Paura