[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304291-105":53,"doc-detail-304291-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","your-federal-income-tax-for-individuals-publication-17","Your Federal Income Tax - For Individuals - Publication 17","","Your Federal Income Tax for Individuals, Publication 17, provides guidance for preparing 2025 federal income tax returns. The contents outline filing information, filing status, dependents, income and adjustments to income, standard and itemized deductions, tax calculation, refundable and nonrefundable credits, and key IRS support resources. It highlights changes effective in 2025, including due dates, standard deduction increases, catch-up contribution limits, and updated dependents information, while noting that interpretations follow IRS analysis of tax laws, regulations, and court decisions.",{"@graph":63,"@context":118},[64,80,101],{"@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":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/your-federal-income-tax-for-individuals-publication-17/304291/",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/your-federal-income-tax-for-individuals-publication-17/304291.png","ImageObject",442,249,{"name":88,"@type":89},"Felix Montgomery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Publication 17 intended to help with for individuals?","Question",{"text":108,"@type":109},"It provides information for preparing 2025 federal income tax returns for individuals, including how to file and how to figure taxes and credits.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What key 2025 changes are highlighted in the “What’s New” section?",{"text":113,"@type":109},"The highlights include an increased standard deduction for all filers, a higher catch-up contribution limit for certain ages, updated dependents information, and references to due date and form-related updates.",{"name":115,"@type":106,"acceptedAnswer":116},"When is the 2025 individual return due?",{"text":117,"@type":109},"File Form 1040 or 1040-SR by April 15, 2026, according to the publication’s reminders.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304291,1790224097,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":32},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Your Federal Income Tax  \nFor Individuals  \nPublication 17  \nFor use in preparing 2025 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 G0UI2DE5  \nPublication 17 (2025) Catalog Number 10311G  \nJan 13, 2026 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 (2025) 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 ................... 26  \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 .................. 66  \n9 Individual Retirement Arrangements (IRAs) ..................... 77  \nPart Three. Standard Deduction, Itemized Deductions, and Other Deductions ...... 92  \n10 Standard Deduction .............. 92  \n11 Taxes ...................... 96  \n12 Other Itemized Deductions .........  101  \nPart Four. Figuring Your Taxes, and  \nRefundable and Nonrefundable Credits ..  106  \n13 How To Figure Your Tax ...........  106  \n14 Child Tax Credit and Credit for Other Dependents .................  108  \n2025 Tax Table .....................  111  \n2025 Tax Computation Worksheet ........  123  \n2025 Tax Rate Schedules ..............  124  \nYour Rights as a Taxpayer .............  126  \nHow To Get Tax Help .................  127  \nIndex ..........................  129  \nWhere To File .....................  140  \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 under Your Rights asa Taxpayer in the back of this publication.  \nWhat’s New  \nThis section summarizes important tax changes that took effect in 2025. 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, 2026. See chapter 1 , later.  \nTrump account and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If t","cbCaiaxsOlF2p2e8","https://ap.wps.com/l/cbCaiaxsOlF2p2e8","pdf",3088632,142,"English","# What’s New\n## Future developments\n## Who must file\n## Due date of return\n## Trump account and new Form 4547\n## Standard deduction amount increased\n## Higher catch-up contribution limit for ages 60 to 63\n## Main home was in the United States\n## Changes to the Dependents section\n## Write-in information\n# Contents\n## What’s New\n## Reminders\n## Introduction\n## Part One. The Income Tax Return\n## Part Two. Income and Adjustments to Income\n## Part Three. Standard Deduction, Itemized Deductions, and Other Deductions\n## Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits\n## 2025 Tax Table\n## 2025 Tax Computation Worksheet\n## 2025 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 intended to help with for individuals?\",\"answer\":\"It provides information for preparing 2025 federal income tax returns for individuals, including how to file and how to figure taxes and credits.\"},{\"question\":\"What key 2025 changes are highlighted in the “What’s New” section?\",\"answer\":\"The highlights include an increased standard deduction for all filers, a higher catch-up contribution limit for certain ages, updated dependents information, and references to due date and form-related updates.\"},{\"question\":\"When is the 2025 individual return due?\",\"answer\":\"File Form 1040 or 1040-SR by April 15, 2026, according to the publication’s reminders.\"}]","Your Federal Income Tax - For Individuals - Publication 17 | PDF",1789811748]