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The document also provides practical options for preparing and e-filing taxes, paying online, and accessing tax help. It includes a dedicated section describing the Taxpayer Advocate Service, eligibility, available assistance, and how to contact it.",{"@graph":63,"@context":123},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-1040-2025-taxpayer-advocate-service/303768/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-1040-2025-taxpayer-advocate-service/303768.png","ImageObject",442,249,{"name":88,"@type":89},"Seraphina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115,119],{"name":106,"@type":107,"acceptedAnswer":108},"For 2025, when can I use Form 1040-SR instead of Form 1040?","Question",{"text":109,"@type":110},"For 2025, you use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How do I decide which schedules 1 through 3 I need to complete?",{"text":114,"@type":110},"Use the general guide based on your circumstances. Additional income generally requires Schedule 1 Part I; income adjustments generally require Schedule 1 Part II; certain taxes or credits map to Schedules 2 and 3 parts as listed in the instructions.",{"name":116,"@type":107,"acceptedAnswer":117},"What is the Taxpayer Advocate Service (TAS) and what does it do?",{"text":118,"@type":110},"TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. It assists when a tax problem causes financial difficulty, when taxpayers can’t resolve issues with the IRS, or when an IRS system or process is not working as it should.",{"name":120,"@type":107,"acceptedAnswer":121},"How can I reach my advocate through TAS?",{"text":122,"@type":110},"TAS has offices in every state, the District of Columbia, and Puerto Rico. The document instructs readers to go to the TAS contact website or download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS.","https://schema.org",{"og:url":78,"og:type":125,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":127,"canonical":78},"index,follow",{"doc_id":129,"site_id":56},303768,1790475819,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":88,"user_avatar":134,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":140,"language":141,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":61,"update_tm":145,"read_time":146},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","TAX YEAR  \n2025  \n1040(and  \n1040-SR)  \n\n| INSTRUCTIONS  | Including the instructions for\u003Cbr>Schedules 1 through 3 |\n| --- | --- |\n| |  |\n| 2025 Changes |  |\n| See What’s New in these instructions.\u003Cbr>Future Developments |  |\n\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  \nJan 2, 2026 Department of the Treasury [Internal Revenue Service](Internal Revenue Service www.irs.gov)[ www.irs.gov](Internal Revenue Service www.irs.gov)  \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  \nTotal Income and Adjusted Gross Income ..................... 33  \nTax and Credits ................. 33  \nPayments ..................... 39  \nRefund ....................... 61  \nAmount You Owe ................ 63  \nSign Your Return ................ 65  \nContents Page Assemble Your Return ................ 67  \n2025 Tax Table ..................... 68  \nGeneral Information ................. 81  \nHow To Get Tax Help ................ 83  \nRefund Information .................. 87  \nInstructions for Schedule 1 ............. 88  \nInstructions for Schedule 1-A ..........  101  \nInstructions for Schedule 2 ............  111  \nInstructions for Schedule 3 ............  115  \nTax Topics .......................  118  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............  120  \nMajor Categories of Federal Income and Outlays for Fiscal Year 2024 ........  122  \nIndex ..........................  123  \nForm 1040 and 1040-SR Helpful Hints  \nFor 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR.  \nYou 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.  \nIf you e-file your return, the software you use will generally determine which schedules you need.  \n\n| IF YOU... | THEN USE ... |  |\n| --- | --- | --- |\n| Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. | Schedule 1, Part I |  |\n| Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. | Schedule 1, Part II |  |\n| 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 |  |\n| Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. | Schedule 2, Part I |  |\n| 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 |  |\n| Can claim a nonrefundable credit (other than the child tax creditor the credit for other dependents), such as the foreign tax cr","cbCaip6pWcrsjibr","https://ap.wps.com/l/cbCaip6pWcrsjibr","pdf",4431933,126,"English","# Contents Page\n## What’s New\n## Filing Requirements\n## Line Instructions for Forms 1040 and 1040-SR\n## Instructions for Schedule 1 through 3\n## Tax Topics\n## Disclosure, Privacy Act, and Paperwork Reduction Act Notice\n## Form 1040 and 1040-SR Helpful Hints\n## The Taxpayer Advocate Service Is Here To Help You\n## How can you reach TAS?","[{\"question\":\"For 2025, when can I use Form 1040-SR instead of Form 1040?\",\"answer\":\"For 2025, you use Form 1040 or, if you were born before January 2, 1961, you have the option to use Form 1040-SR.\"},{\"question\":\"How do I decide which schedules 1 through 3 I need to complete?\",\"answer\":\"Use the general guide based on your circumstances. Additional income generally requires Schedule 1 Part I; income adjustments generally require Schedule 1 Part II; certain taxes or credits map to Schedules 2 and 3 parts as listed in the instructions.\"},{\"question\":\"What is the Taxpayer Advocate Service (TAS) and what does it do?\",\"answer\":\"TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. It assists when a tax problem causes financial difficulty, when taxpayers can’t resolve issues with the IRS, or when an IRS system or process is not working as it should.\"},{\"question\":\"How can I reach my advocate through TAS?\",\"answer\":\"TAS has offices in every state, the District of Columbia, and Puerto Rico. The document instructs readers to go to the TAS contact website or download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS.\"}]","Instructions for Form 1040 (2025) - Taxpayer Advocate Service | PDF",1789806858,44]