File Your Federal Income Tax Return · United States

Bring these documents

• Social Security Number (or ITIN) for everyone on the return[7]Required
• All W-2s from employers[8]Required

  Employers must mail or post W-2s by January 31. If yours is missing after mid-February, call the IRS at 1-800-829-1040.

• 1099 forms for non-employee income[9]If applicable

  1099-NEC (freelance), 1099-INT (interest), 1099-DIV (dividends), 1099-K (payment apps over $5,000 in 2024+), 1099-R (retirement).

• Last year's tax return (AGI required for e-file verification)[5]Required

  You'll need your prior-year Adjusted Gross Income to verify identity when e-filing. Get a transcript free at IRS.gov if you don't have a copy.

• Bank routing + account number for direct deposit refund[3]If applicable

  Direct deposit is the fastest way to receive a refund — usually within 21 days.

• Records of deductible expenses (if itemizing)[10]If applicable

  Mortgage interest (Form 1098), property tax, state income tax, charitable donations, medical expenses over 7.5% of AGI. The standard deduction is enough for most filers.

• Form 1095-A (if you bought health insurance on the marketplace)[11]If applicable

  Required to reconcile premium tax credits on Form 8962. Mailed in January from healthcare.gov.

• IP PIN (if the IRS issued you one)[12]If applicable

  Required on the return if you've ever been an identity-theft victim or opted in. Get or recover yours at irs.gov/ippin.

Step by step

1. 1

   Pick the lowest-cost filing channel that fits your return[1]

   If AGI is under the IRS Free File threshold (typically ~$79,000), use IRS Free File — guided software, free state return for most providers. If your situation is simple (W-2, no schedules) and your state is supported, IRS Direct File is the IRS's own free product. Otherwise paid software runs $0–$120+ depending on schedules.

   Open IRS Free File → Source: irs.gov
2. 2

   Try IRS Direct File first if you're eligible[13]

   Direct File is the IRS's own free filing tool — no third-party software, no upsells. Currently limited to taxpayers with simple W-2 returns in participating states. Check eligibility before starting.

   Open IRS Direct File → Source: irs.gov
3. 3

   Gather everything before you start[7]

   Refer to the documents list. Missing a single W-2 or 1099 will trigger an IRS notice 6–12 months later (a 'CP2000') that's a hassle to resolve. Wait until late February for all forms to arrive.

   Open official page Source: irs.gov
4. 4

   Choose direct deposit for your refund[3]

   Direct deposit refunds typically arrive within 21 days. Paper checks take 6–8 weeks. Triple-check your routing and account numbers — a wrong number can send your refund to someone else's account.

   Track refund at Where's My Refund? → Source: irs.gov
5. 5

   If you owe, pay through IRS Direct Pay[14]

   Pay directly from your bank account at irs.gov/payments — no fee. Card payments charge a processor fee. If you can't pay in full, file anyway and request an installment agreement (see our Payment Plan guide).

   Pay with Direct Pay → Source: irs.gov
6. 6

   File before April 15 (or the federal deadline that year)[6]

   Federal filing deadline is generally April 15. If that falls on a weekend or DC holiday, it moves to the next business day. If you need more time, file Form 4868 for an automatic 6-month extension to file (but NOT to pay).

   Open official page Source: irs.gov

Common reasons this gets rejected

• Forgetting a 1099 you got from a side gig or payment app

  The IRS receives a copy directly from the payer. Even if you don't get the form in the mail, leaving it off the return triggers a CP2000 notice with penalties and interest.

• Wrong prior-year AGI when e-filing

  E-file requires last year's AGI to verify identity. If you filed late, amended, or had ID-theft holds, the AGI on file may not match. Get a free transcript at irs.gov/transcript to confirm the right number.

• Filing too early (before all forms arrive)

  Filing in early February before brokers issue 1099s or your employer corrects a W-2 forces you to file an amended return (1040-X) — which takes 6+ months to process.

• Trusting refund estimators that aren't the IRS

  Tax software gives an estimate. The actual refund only exists once 'Where's My Refund?' on IRS.gov shows 'Approved'. Don't spend the refund until it's deposited.

• Mailing returns when e-file is available

  Paper returns take 6–8 weeks longer and have 20x the error rate of e-filed returns. Mail only if you must (rare exceptions like ITIN attached to the return).

Talk to a human

Sources

1. [1]IRS Free File
2. [2]IRS Direct File
3. [3]Where's My Refund?
4. [4]IRS Direct Pay
5. [5]Get a Transcript
6. [6]When to File
7. [7]https://www.irs.gov/individuals/what-you-need-to-know-about-filing-your-taxes
8. [8]https://www.irs.gov/individuals/employees/form-w-2-and-form-1099-misc-reporting-by-state
9. [9]https://www.irs.gov/forms-instructions
10. [10]https://www.irs.gov/forms-pubs/about-schedule-a-form-1040
11. [11]https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics
12. [12]https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin
13. [13]https://www.irs.gov/about-irs/strategic-plan/direct-file
14. [14]https://www.irs.gov/payments