Tax return

Federal income tax returns in the U.S. are filed every year and, as a rule, cover the income of the previous calendar year. Which form you file depends on whether you are considered a tax resident. On this page, you will find who must file a return, deadlines, the filing process step by step, mailing addresses, free assistance options, and how to track your refund.

• Residents (including green card holders) file Form 1040 and report worldwide income. For residency, see 15.1.
• Filing thresholds for 2025 income (those under age 65 at the end of the year, gross income):
  • Single: $15,750 or more
  • Head of household: $23,625 or more
  • Married filing jointly (both under age 65): $31,500 or more
  • Married filing separately: $5 or more
  • The threshold for a single person age 65 or older is $17,550.
• You must file a return if you have more than $400 in net earnings from self-employment, including side jobs.
• Even if you are below the threshold, you may file a return to get money back if tax was withheld from your wages or you qualify for a refundable credit.
• Nonresidents file Form 1040-NR. There is no minimum income threshold for nonresidents.
  • A nonresident who conducts business in the U.S. or has U.S. income from which tax was not fully withheld at source must file a return.
  • You may also file to recover overwithheld tax or claim deductions and credits.
  • Students, teachers, and trainees present on F, J, M, and Q visas are considered engaged in business in the U.S. These individuals file Form 1040-NR only if they have taxable income. Such income includes wages, tips, scholarships, and dividends.
  • Income exempt under a tax treaty must still be reported on the return, even if no tax is due.
  • A student who has only foreign income, interest from a U.S. bank, or a completely tax-free scholarship does not file a return.
• Form 8843: Foreign individuals exempt from the substantial presence day count as students, teachers, or trainees file Form 8843 to exclude those days. It is attached to Form 1040-NR if you file one. If you are not required to file a tax return, mail it separately.
• Those who receive a green card during the year: You may have dual status for that year. Residency begins on the first day you are present in the U.S. with the green card; if you received the green card abroad, it begins on the day you first enter the U.S. The rules for dual-status returns are in IRS Publication 519.

• Return for 2025 income: It was due April 15, 2026.
• Automatic 6-month extension: For those who filed Form 4868 by April 15, the deadline was October 15, 2026.
  • The extension applies only to filing the return; it does not extend the time to pay tax. You must pay what you owe by the April deadline.
  • There are 3 ways to obtain an extension: make an online payment and select the extension box, request it electronically through IRS Free File without an income limit, or mail Form 4868.
• Nonresidents: If you have wage income subject to withholding or a business location in the U.S., the deadline is generally April 15. If neither applies, the deadline is the 15th day of the 6th month, usually June 15.
• U.S. citizens and residents living abroad may receive an automatic 2-month extension if they live outside the U.S. on the deadline.
• Estimated tax payments for 2026 (for income without withholding): April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. If you file your 2026 return by February 1, 2027, and pay the full balance, you do not have to make the January installment.
• Rule: Calendar-year filers file their return on the 15th day of the 4th month after the year ends. If the 15th falls on a weekend or official holiday, the deadline moves to the next business day. A return mailed by the deadline is considered timely if it is correctly addressed and postmarked by that day.
• If a nonresident files a return more than 16 months after the deadline, the IRS may deny deductions and credits.

1. Determine your status: resident, nonresident, or dual-status? See 15.1.
2. Gather year-end documents:
   • W-2 from your employer
   • 1099 forms for self-employment and other income
   • 1042-S for certain payments made to nonresidents
3. Prepare your tax identification number: SSN or ITIN. See 15.2.
4. Choose the form:
   • Residents: Form 1040.
   • Nonresidents: Form 1040-NR. Income connected with a U.S. business is taxed at regular rates and entered on the first page of Form 1040-NR. Certain U.S.-source income not connected with a business (FDAP) is taxed at a flat 30% rate or a lower treaty rate and entered on Schedule NEC. Deductions are not allowed against this income.
   • Exempt students and scholars: Form 8843 as well.
5. Prepare it: use tax software, IRS Free File, VITA volunteers, or a tax professional.
6. Sign it: For an electronic return, use your prior-year adjusted gross income (AGI) or your 5-digit personal PIN (Self-Select PIN). If you are filing for the first time, you can create a new PIN or enter “0” instead of your AGI.
7. Submit it: Electronic filing (e-file) is the fastest method. Form 1040-NR can also be filed electronically. Mail paper returns to the addresses below.
8. Pay what you owe: The IRS accepts payments only payable to “United States Treasury.” Bank-account payments (Direct Pay) and other methods are available on the IRS payments page.
9. Track your refund:
   • The fastest and safest way to receive a refund is direct deposit into a bank account.
   • A refund is deposited only into a U.S. bank account in your name, your spouse’s name, or both names. A refund can be split among up to 3 accounts (Form 8888).
   • Status appears in the “Where’s My Refund?” tool approximately 24 hours after electronic filing and 4 weeks after paper filing.
   • The IRS issues most refunds in less than 21 days. Do not call about a refund until 3 weeks after electronic filing or 6 weeks after paper filing.
10. Keep your records. You can obtain transcripts of past returns through your IRS online account.

• Form 1040: The address varies depending on the state where you live and whether you are including a payment. Find your state’s address on the IRS address page.
• Form 1040-NR (individuals), no payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
• Form 1040-NR (individuals), payment included: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA
• Form 8843 alone: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. The deadline is the Form 1040-NR deadline, including extensions.
• The Form 1040-NR addresses apply to forms mailed in 2026. For later years, check IRS.gov/Form1040NR.

• IRS Free File – guided software
  • For individuals with adjusted gross income (AGI) of $89,000 or less who are ages 17–85, or active-duty military personnel.
  • Be sure to access it through IRS.gov/freefile. If you go directly to a company’s website, you cannot use Free File.
  • Some providers also prepare state returns for free.
  • According to the list on the IRS page, guided software is currently available to residents of certain states. New York, New Jersey, California, Illinois, Virginia, Massachusetts, Pennsylvania, Maryland, Connecticut, Georgia, and Washington are listed; Texas and Florida are not. Check the current list on the page before applying.
• IRS Free File Fillable Forms
  • There is no income limit. You complete the form yourself; calculation assistance is limited.
  • There is no state return. Amended returns cannot be filed through this tool.
• VITA (Volunteer Income Tax Assistance)
  • Generally provides free return preparation assistance to people with annual income of approximately $70,244 or less, people with disabilities, and people with limited English proficiency.
  • The IRS does not set an income limit for the program as a whole; individual sites may set their own limits.
  • Volunteers have completed IRS training. Every return undergoes quality review before submission. Sites prepare federal and state returns.
  • Some sites also offer ITIN services (see 15.2).
  • Nearest site: use the VITA locator or call +1 800 906 9887. The list is updated especially between February and April.
• TCE (Tax Counseling for the Elderly): Free assistance, especially for people age 60 and older, on retirement-related matters. Most sites are operated by AARP Tax-Aide: +1 888 227 7669.
• Taxpayer Advocate Service (TAS): Independent and free assistance with problems you cannot resolve on your own with the IRS. Phone: +1 877 777 4778.
• IRS general line: +1 800 829 1040 (weekdays, 7:00 a.m.–7:00 p.m. local time). For Spanish, use the same number; for other languages, call +1 833 553 9895. From abroad: +1 267 941 1000 (toll call).

• Filing Form 1040 when you are not a resident, or filing Form 1040-NR when you are a resident.
• Failing to report income exempt under a tax treaty.
• An F-1 or J-1 student forgetting Form 8843 because they had no income.
• Assuming that obtaining an extension also extends the payment deadline.
• Accessing Free File directly through a company’s website instead of IRS.gov and being directed to a paid package.
• Having a refund deposited into an account that is not in your name or entering the account number incorrectly.
• Failing to report foreign accounts and assets. See 15.6.

• Do I report my income from Turkey as well? Yes, if you are a tax resident; you report your worldwide income. For tax paid in Turkey, see 15.5.
• I arrived in the middle of the year. Which form should I file? You may have dual status in the year you arrived. The rules are in Publication 519; consult a tax professional in complex situations.
• Can my spouse and I file a joint return? It depends on conditions such as whether your spouse is a U.S. citizen or resident. If your spouse does not have an SSN, obtain an ITIN (see 15.2).
• My refund has not arrived. When should I call? After 3 weeks for an electronic return, after 6 weeks for a paper return, or when the “Where’s My Refund?” tool directs you to call.
• What happens if I do not file a return? Nonresidents may lose deductions and credits if they are more than 16 months late. Penalties and interest may also apply. If you are late, file as soon as possible.
• Can I file my return from Turkey? Yes. You can file electronically or by mail. To contact the IRS from abroad, call +1 267 941 1000.

• Form 1040 (PDF) · Form 1040 instructions (PDF)
• Form 1040-NR (PDF) · Form 1040-NR instructions (PDF)
• Form 8843 (PDF)
• Form 4868: extension of time (PDF)
• Form 1040-ES 2026: estimated tax (PDF) · Form 1040-ES (NR) (PDF)
• Form 1040-X: amended return (PDF)
• Publication 519: U.S. Tax Guide for Aliens (PDF)
• Publication 17: Federal Income Tax Guide (PDF)
• Publication 509: Tax Calendars (PDF)
• IRS Free File
• VITA/TCE site locator
• Refund status (Where’s My Refund?)
• Tax payment methods
• Tax return transcript