Filing requirements depend on your status, age, and gross income. Self-employment earnings of $400 or more generally require filing.
Green Card holders and individuals meeting the Substantial Presence Test are generally US tax residents. Residents report worldwide income on Form 1040; nonresidents use Form 1040-NR.
You may have dual status if you were a nonresident for part of the year and a resident for the rest. Your filing requirements depend on your status on December 31.
US citizens and resident aliens generally report worldwide income, including foreign wages, interest, dividends, and rental income. Tax credits and exclusions may reduce your tax liability.
Prepare your SSN or ITIN, income forms such as W-2 and 1099, bank details, deduction records, and business expense documentation if self-employed.
The regular deadline is in mid-April. Form 4868 generally extends filing until October 15, but taxes owed must still be paid by the April deadline.
Submit Form W-7 to the IRS with your federal tax return and proof of identity and foreign status. A passport may serve as a standalone identification document.
An ITIN may expire after three consecutive unused tax years. Renew it by completing Form W-7 and selecting the existing ITIN renewal option.
You may need resident and nonresident state returns. Your home state may provide a credit for taxes paid elsewhere to prevent double taxation.
Report contractor income on Schedule C with Form 1040. Net earnings of $400 or more generally trigger self-employment tax, reported on Schedule SE.
Estimated payments are generally required if you expect to owe at least $1,000. Use Form 1040-ES to make payments throughout the year.
A single-member LLC generally reports income on Schedule C, while a multi-member LLC typically files Form 1065. Form 2553 is used to elect S-Corporation tax treatment.
Use Form 1040-X to correct a filed return. If you missed previous years, you should submit the outstanding returns. Penalties may apply to unpaid taxes.
Eligible families may receive up to $2,200 per qualifying child under 17. Up to $1,700 may be refundable through the Additional Child Tax Credit.
FAFSA uses tax information from two years earlier. For the 2026–27 application, this means your 2024 federal tax return.