US Federal Income Tax Filing Guide
A practical starting point for preparing and filing an individual federal income-tax return with reliable IRS references.
Quick answer
Most individual federal returns are filed using Form 1040. Gather income statements, deduction and credit records, prior-year information and bank details before you begin. Filing a return reconciles your total tax with withholding and estimated payments already made.
Before you file
- Confirm whether you must file and which filing status applies.
- Collect Forms W-2, 1099 and other income records.
- Gather records for deductions, credits, health coverage and retirement contributions.
- Check the identity details and Social Security numbers for everyone on the return.
- Choose direct deposit details carefully if you expect a refund.
Withholding is not the final return
Payroll withholding is a prepayment. Your return calculates the final federal income-tax result after reporting income, adjustments, deductions, credits and payments.
Electronic filing
The IRS offers electronic filing options, including IRS Free File for eligible taxpayers. Review the current IRS eligibility and filing information because thresholds and program rules can change.
Records to retain
- Copies of filed returns and schedules.
- Income statements and brokerage tax forms.
- Receipts and supporting documents for deductions or credits claimed.
- Estimated-payment confirmations and withholding records.
- Business or rental records when applicable.
Retention periods depend on the type of item and circumstances. Follow the current IRS recordkeeping guidance and obtain professional advice for unusual transactions.
