The 2026 federal income tax filing season officially started on January 26, 2026. This column discusses which individuals are required to file a 2025 federal income tax return, how to file a return, and filing deadlines.
Who Is Required to File a 2025 Federal Income Tax Return
A US citizen or resident living or traveling outside the US is generally required to file federal income tax returns, estate tax returns, gift tax returns, and pay estimated tax in the same way as those individuals living in the US. An individual’s income. Filing status, and age generally determines whether the individual must file a return. If an individual’s gross income from worldwide sources is at least the amount shown for the individual’s filing status in the following IRS filing requirement tables, then a return must be filed.
The following table should be used to determine filing status for someone who can be claimed as a dependent of another individual (for example, a child who is claimed by a parent) for tax year 2025:
Gross income includes all income an individual receives in the form of money, goods, property, and services that are not exempt from federal income tax. Also, an individual may be required to file IRS Form 8938 (Statement of Specified Foreign Financial Assets) if the individual has an interest in specified foreign financial assets with a value above the threshold that applies to the individual. Other forms that an individual may be required to file along with IRS Form 8938 are IRS Form 3520 (Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts). IRS Form 3520 needs to be filed the individual made contributions to or received income from a foreign trust or received a gift from a foreign person.
Some other reasons to file a 2025 federal income tax return:
(1) Resident aliens for the entire year;
(2) Only income is from wages with federal income tax withholding but there is insufficient gross income to file a return except to obtain a refund of federal income taxes withheld;
(3) Qualify for the earned income tax credit (a refundable tax credit);
(4) Qualify for the additional child tax credit (a portion is refundable).
How to File 2025 Federal Income Tax Returns
The first step in filing one’s 2025 federal income tax return is to gather the documents and tax forms used in preparing the return. The documents and tax forms should be gathered and put in one place. By putting everything in one place, either the individual or the individual’s tax preparer is able to efficiently prepare an accurate return, claiming tax deductions or taking tax credits and avoid errors that could delay any refund. The following should information be gathered:
Personal information
• Social Security number or individual tax ID number (ITIN) for the individual and anyone else listed on the return.
• Bank account and routing numbers to get a refund by direct deposit or pay taxes owed.
• Individual’s name on record with the Social Security Administration (SSA) — the SSA should be if the individual changed his or her name.
• Individual’s current address — the IRS should be notified if the individual changed his or her address.
• The individual’s (and individual spouse’s) IP PIN if received one from the IRS
Forms W-2, 1099 or other information returns
People or organizations that paid an individual during the year are required to report the payments to the IRS on an information return. They must file these forms with the IRS and send a copy to the individual. The individual should receive the information electronically or by mail in January or February.
These forms report income the individual received during the year including:
• Forms W-2 or a corrected W-2 show wages from employers.
• Form W-2G for lottery and gambling winnings.
Forms 1099 show other types of income. The most common are:
• Form 1099-K for payments from payment cards and online marketplaces.
• Form 1099-G for government payments such as unemployment benefits.
• Form 1099-INT from banks and brokers showing any interest paid during the year.
• Form 1099-DIV for dividends and distributions paid during the year.
• Form 1099-B for capital assets sold.
• Form 1099-NEC for freelance and independent contractor work in the gig economy.
• Form 1099-R for retirement plan distributions or pensions or annuities.
• Form SSA-1099 for Social Security benefits.
• Form 1099-MISC for other miscellaneous income.
• Records of digital asset transactions if an individual did not receive an information return for those.
Documents for credits or deductions
• Childcare or dependent care expenses.
• Home mortgage and property tax records (if an individual itemizes deductions).
• Donations to charity (if the individual itemizes deductions).
• Health savings account contributions.
• Traditional IRA retirement contributions.
Once all of the necessary documents and tax forms are gathered, the individual’s 2025 federal income tax return can be prepared, either by the individual or a hired professional tax prepare such as a CPA or IRS Enrolled Agent. If self-prepared by the individual. The individual is advised to use tax software such as Turbo Tax. With the many complexities associated with the Internal Revenue Code, preparing a tax return “by hand” can result in income omissions, lost tax credits and deductions errors and more taxes to pay. Also, the IRS highly recommends electronic filing of federal income tax returns rather than paper income tax returns that are mailed.
When to file 2025 federal income tax returns
The tax filing deadline for 2025 federal income tax returns is April 15, 2026. An individual may have more time to file if:
• If the individual was affected by a federally-declared disaster.
• On the due date, the individual is living out of the country or a military member stationed in or supporting work for a designated combat zone.
Ways to file income taxes for free
• Free File – If an individual’s adjusted gross income is $89,000 or less. If higher, the individual can use Free Fillable Forms.
• Free tax services for military and veterans.
• IRS-certified volunteers – If an individual earns $69,000 or less, has a disability, is 60 years or older or needs language support.
Edward A. Zurndorfer is a CERTIFIED FINANCIAL PLANNER®, Chartered Life Underwriter, Chartered Financial Consultant, Registered Health Underwriter and Enrolled Agent in Silver Spring, MD. Tax planning, Federal employee benefits, retirement and insurance consulting services offered through EZ Accounting and Financial Services, located at 833 Bromley Street Suite A, Silver Spring, MD 20902-3019