WASHINGTON – On this Tax Day, the Internal Revenue Service marks a major milestone: the 70^th Anniversary of the April 15 federal income tax filing deadline. Since 1955, April 15 has served as a consistent annual deadline for millions of Americans to file their federal income tax returns, becoming a fixture in the nation’s financial calendar. 

The deadline was moved to April 15 from March 15 in 1955 to give taxpayers and the IRS more time to prepare and process increasingly complex returns. Since then, innovations in technology and customer service have transformed the tax filing experience from hand-prepared paper forms to modern e-filing and online tools that make the process faster, more secure and more accessible. In 2024, more than 144 million individual tax returns were filed with more than 96% submitted electronically. 

Despite the changes, one thing has remained the same: the importance of meeting the annual filing deadline. Most taxpayers must file by midnight tonight. Those who need more time can still request an extension until Oct. 15 – though any taxes owed must be paid by April 15 to avoid penalties and interest. 

For more information on filing options, taxpayer assistance, available credits and deductions, visit IRS.gov.

WASHINGTON – The Internal Revenue Service today reminded taxpayers living and working abroad that they have until Monday, June 16, 2025, to file their 2024 federal income tax return and pay any tax due. This deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship.

In general, on the regular due date of their return, a U.S. citizen or resident alien residing overseas or in the military on duty outside the U.S. is allowed a two-month extension to file without needing to ask for it. If they use a calendar year to file their return, as virtually all individual taxpayers do, the regular due date of their 2024 return is April 15, 2025. The automatic extended due date is June 16, 2025, pushed back from the usual June 15 because that date falls on a Sunday this year.

Even with the tax-filing extension, interest will apply to any 2024 tax payments received after April 15. This means that unpaid tax-year 2024 tax balances will begin accruing interest, currently at the rate of 7% per year, compounded daily, after April 15, 2025.

Who Qualifies?

A taxpayer qualifies for the June 16 extension if they are a U.S. citizen or resident alien and, on the regular due date of their return:

• They are living outside the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or
• They are in military or naval service on duty outside the United States and Puerto Rico.

Qualifying taxpayers should attach a statement to the return indicating which of these two situations applies.

Extensions beyond June 16

Taxpayers who can’t meet the June 16 due date can request an automatic extension to Oct. 15, 2025. This is an extension of time to file, not an extension to pay.

The fastest and easiest way to get an extension is to request it electronically. Several electronic filing options are available. Visit Get an Extension to File Your Tax Return for details. Taxpayers may also use IRS Free File to file an extension electronically.

Taxpayers who cannot request an extension electronically can complete and mail Form 4868 to the IRS. See About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return for more information.

Taxpayers can also get an extension when paying a tax bill electronically. There is no need to file Form 4868 when selecting an extension when paying electronically.

Businesses that need more time must file Form 7004 to request an automatic 6-month extension. Visit About Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns.

Combat zone extensions

Members of the military in a combat zone during tax filing season may qualify for an additional extension of at least 180 days to file and pay taxes. More information, like who qualifies, can be found at Extension of Deadlines – Combat Zone Service Q&As.

Spouses of individuals who serve in a combat zone or contingency operation are generally entitled to the same deadline extensions with some exceptions. Extension details and tax information for members of the military are available in IRS Publication 3, Armed Forces’ Tax Guide.

Special relief for terrorist attacks in Israel

Taxpayers who live or have a business in Israel, Gaza or the West Bank and certain other taxpayers affected by the terrorist attacks in the State of Israel have until Sept. 30, 2025, to file and pay. This includes most returns and taxes due from Oct. 7, 2023, through Sept. 30, 2025, including Form 1040 and 1120 series returns.

Filing required to get tax benefits

Many taxpayers living outside the U.S. qualify for tax benefits such as the Foreign Earned Income Exclusion and the Foreign Tax Credit, but these benefits are available only if a U.S. return is filed. Other deductions and tax credits may also be available. For details, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, available on IRS.gov.

Reporting required for foreign accounts and assets

Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to complete and attach Schedule B, Interest and Ordinary Dividends, to their Form 1040 series tax return. Part III of Schedule B asks about the existence of foreign accounts such as bank and securities accounts and usually requires U.S. citizens to report the country in which each account is located.

In addition, many taxpayers may also need to complete and attach to their return Form 8938, Statement of Specified Foreign Financial Assets. Generally, U.S. citizens, resident aliens and certain nonresident aliens must report specified foreign financial assets on this form if the aggregate value of those assets exceeds certain thresholds. For details, see the instructions for this form.

Reporting foreign financial accounts to Treasury

Foreign financial accounts, such as bank accounts or brokerage accounts, must be reported to the Treasury Department’s Financial Crimes Enforcement Network (FinCEN) by electronically filing Form 114, Report of Foreign Bank and Financial Accounts (FBAR). The FBAR requirement applies to anyone with an interest in, or signature or other authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2024.

The IRS urges taxpayers with foreign assets, even relatively small ones, to check if this filing requirement applies to them. The form is available only through the Bank Secrecy Act E-Filing System. The deadline for filing the annual FBAR is April 15, 2025. However, FinCEN grants those who missed the April deadline an automatic extension until Oct. 15, 2025. There’s no need to request this extension. See FinCEN’s website for further information.

Report in U.S. dollars

Any income received or deductible expenses paid in foreign currency must be reported on a U.S. tax return in U.S. dollars. Likewise, any tax payments must be made in U.S. dollars.

Both FINCEN Form 114 and IRS Form 8938 require the use of a Dec. 31 exchange rate for all transactions, regardless of the actual exchange rate on the date of the transaction. Generally, the IRS accepts any posted exchange rate that is used consistently. For more information on exchange rates, see Foreign Currency and Currency Exchange Rates.

Making tax payments

To ensure tax payments are credited promptly, the IRS urges taxpayers to consider the speed and convenience of paying their U.S. tax obligation electronically. The fastest and easiest way to do that is via their IRS Online Account, IRS Direct Pay and the Electronic Federal Tax Payment System (EFTPS). Options to pay with debit or with credit card and digital wallets are available as well. Service providers charge a fee for this option. For details on these and other electronic payment options, visit IRS.gov/Payments.

Reporting for expatriates

Taxpayers who relinquished their U.S. citizenship or ceased to be lawful permanent residents of the U.S. during 2024 must file a dual-status alien tax return and attach Form 8854, Initial and Annual Expatriation Statement. A copy of Form 8854 must also be filed with the IRS by the due date of the tax return (including extensions). See the instructions for this form and Notice 2009-85, Guidance for Expatriates Under Section 877A, for further details.

Other resources:

• About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
• About Publication 519, U.S. Tax Guide for Aliens.

Inside This Issue

1. See what’s happening at the 2025 IRS Nationwide Tax Forum
2. IRS shares FAQs to help businesses with Employee Retention Credit and income tax returns
3. Tips to expedite refunds, prevent errors
4. Technical Guidance

1.  See what’s happening at the 2025 IRS Nationwide Tax Forum

Tax professionals are invited to register for the upcoming IRS Nationwide Tax Forum. Each of the 2025 forums is a three-day event with seminars, workshops and networking opportunities. Attendees can maximize their time by participating in additional pre-forum events including the annual filing season refresher course and practice management session.

Register today to ensure your space this summer in one of the five following cities:                                                                             

• Chicago: July 1 – 3
• New Orleans: Aug. 5 – 7
• Orlando: Aug. 26-28
• Baltimore: Sep 9-11
• San Diego: Sep. 16 – 18

Visit IRS Nationwide Tax Forum for information and to take advantage of the Early Bird rate, which is available until June 17.

Back to top

2.  IRS shares FAQs to help businesses with Employee Retention Credit and income tax returns

The IRS shared a new set of frequently asked questions on the Employee Retention Credit (ERC). The information explains how a business can resolve issues with its income tax return if the business:

• Did not reduce its wage expense and its ERC claim was allowed, or
• Reduced its wage expense and its ERC claim was disallowed.

Back to top

3.  Tips to expedite refunds, prevent errors

A series of IRS guidelines and reminders can expedite tax refunds as the April 15 filing deadline nears. The IRS encourages tax professionals to:

• Collect all tax-related paperwork.
• Ensure filing status, names, birthdates and Social Security numbers are correct.
• Use electronic filing.
• Report all taxable income.
• Answer the digital assets question.
• Ensure bank routing and account numbers are correct.
• Sign and date the return.
• Make a payment by April 15.
• Request an extension if needed.
• Keep a copy of the tax return.

Additional information can be found on the File your tax return page on IRS.gov.

Back to top

4.  Technical Guidance

Announcement 2025-08: The competent authorities of the United States and the Swiss Confederation have entered a Competent Authority Arrangement under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the Convention Between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income.

Announcement 2025-13: is issued pursuant to section 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public concerning advance pricing agreements and the Advance Pricing and Mutual Agreement Program, formerly known as the Advance Pricing Agreement Program.

WASHINGTON - The Earned Income Tax Credit (EITC) has played a crucial role in helping millions of low-to-moderate income workers out of poverty. Saturday, March 29, 2025, marks the 50^th anniversary of this important credit. 

A component of the Tax Reduction Act, EITC was signed into law by President Gerald Ford on March 29, 1975. What began as a modest means to provide financial help to working families has evolved through a series of legislative changes into one of the federal government’s largest anti-poverty programs. 

Over the past 50 years, the EITC has had a significant impact in the lives of eligible taxpayers claiming the credit. As of Dec. 2024, approximately 23 million workers and families received about $64 billion from EITC. 

In 1975, the maximum credit amount for EITC was $400. For tax year 2024, the EITC can be up to $7,830. Today, the EITC continues to provide financial assistance to low-to-moderate income working families and individuals, with or without children, by helping them cover essentials, save for the future and build financial stability. 

Taxpayers can use the EITC Assistant to determine their eligibility. Those that are eligible can learn how to claim the credit on IRS.gov.

Inside This Issue

1. 2025 IRS Nationwide Tax Forum Opens for Registration
2. Retirees: April 1 is last day to begin obligatory withdrawals from IRAs and 401(k)s
3. April 15 deadline reminder for tax year 2021 returns
4. Tax Time Guide: Avoid penalties and interest; use IRS electronic payment methods for quick, secure service
5. Technical Guidance

1.  2025 IRS Nationwide Tax Forum Opens for Registration

Tax Pros: Registration is now open for the 2025 IRS Nationwide Tax Forum. Register today to ensure your space this summer in one of the five following cities:

• Chicago: July 1 – 3
• New Orleans: Aug. 5 – 7
• Orlando: Aug. 26-28
• Baltimore: Sep 9-11
• San Diego: Sep. 16 – 18

The IRS Nationwide Tax Forum offers continuing education and networking opportunities to Enrolled Agents, Certified Public Accountants, IRS Annual Filing Season Program participants and other tax professionals. Each forum offers more than 40 seminars and workshops on a wide variety of federal and state tax issues presented by experts from the IRS and its partner associations. Attendees may earn up to 18 continuing education credits.

Visit IRS Nationwide Tax Forum for information on the program, including accommodations and registration. 

Back to top

2.  Retirees: April 1 is last day to begin obligatory withdrawals from IRAs and 401(k)s

The IRS reminded retirees that in most cases those who turned 73 in 2024 must start receiving payments from Individual Retirement Arrangements (IRAs), 401(k)s and similar workplace retirement plans by Tuesday, April 1. Usually, Required minimum distributions (RMDs) are paid by the end of the year. Those who reached 73 in 2024, however, were permitted to postpone their first RMD until April 1. This special rule applies to IRA owners and participants born after Dec. 31, 1950.

For more information on RMDs and other changes impacting retirees and retirement plan participants, visit Tax information for seniors & retirees on IRS.gov.

Back to top

3.  April 15 deadline reminder for tax year 2021 returns

Taxpayers have until April 15 to file their 2021 tax returns to claim a refund. The IRS estimates that more than $1 billion in refunds remain unclaimed. Taxpayers typically have three years to file and claim their tax refunds. If they don’t file within three years, the money becomes the property of the U.S. Treasury. After the expiration of the three-year period, the refund statute generally prevents the issuance of a refund check and the application of any credits, including overpayment of estimated taxes or withholding amounts, to other tax years that are underpaid.

Forms and instructions for both current and previous years (including Forms 1040 and 1040-SR for the tax year 2021) can be found on the IRS.gov Forms and Instructions page or by calling toll-free 800-TAX-FORM (800-829-3676).

Back to top

4.  Tax Time Guide: Avoid penalties and interest; use IRS electronic payment methods for quick, secure service

In an effort to provide more resources for taxpayers during this filing season, the IRS encouraged filers to use electronic options on IRS.gov. These online resources can assist filers avoid interest and late filing fees:

• Direct Pay allows taxpayers to securely pay their taxes directly from a checking or savings account without any fees or registration.
• IRS2Go mobile app is the official mobile app of the IRS. Taxpayers can check their refund status, make a payment, find free tax preparation assistance, sign up for tax tips and more.
• Electronic funds withdrawal (EFW) allows taxpayers to file and pay electronically from a bank account when using tax preparation software or a tax professional.
• Electronic Federal Tax Payment System gives taxpayers a safe, convenient way to pay individual and business taxes by phone or online. To enroll and for more information, call 800-555-4477 or visit eftps.gov.
• Debit or credit card and digital wallet lets individuals pay online, by phone or with a mobile device through any IRS authorized payment processor.

This announcement is part of the Tax Time Guide, a resource to help taxpayers file an accurate tax return. Further information and help are available in Publication 17, Your Federal Income Tax.

Back to top

5.  Technical Guidance

Notice 2025-17 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2025 used under section 417(e)(3)(D), the 24-month average segment rates applicable for March 2025, and the 30-year Treasury rates, as reflected by the application of section 430(h)(2)(C)(iv).

WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of West Virginia affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on Feb. 15, 2025. 

These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments. 

The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Currently, individuals and households that reside or have a business in Logan, McDowell, Mercer, Mingo, Wayne and Wyoming counties qualify for tax relief. 

The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov. 

Filing and payment relief 

The tax relief postpones various tax filing and payment deadlines that occurred from Feb. 15, 2025, through Nov. 3, 2025 (postponement period). As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period. 

This means, for example, that the Nov. 3, 2025, deadline will now apply to: 

• Individual income tax returns and payments normally due on April 15, 2025.
• 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
• Quarterly estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
• Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 2025.
• Calendar-year partnership and S corporation returns normally due on March 17, 2025.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar-year tax-exempt organization returns normally due on May 15, 2025. 

In addition, penalties for failing to make payroll and excise tax deposits due on or after Feb. 15, 2025, and before March 3, 2025, will be abated as long as the deposits were made by March 3, 2025. 

The Disaster assistance and emergency relief for individuals and businesses page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period.  

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief. 

It is possible an affected taxpayer may not have an IRS address of record located in the disaster area, for example, because they moved to the disaster area after filing their return. In these kinds of unique circumstances, the affected taxpayer could receive a late filing or late payment penalty notice from the IRS for the postponement period. The taxpayer should call the IRS Special Services toll-free number at 866-562-5227 to update their address and request disaster tax relief. 

In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS Special Services toll-free number at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. Disaster area tax preparers with clients located outside the disaster area can choose to use the Bulk Requests from Practitioners for Disaster Relief option, described on IRS.gov. 

Additional tax relief 

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2025 return normally filed next year), or the return for the prior year (2024). Taxpayers have extra time – up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) – to make the election. For individual taxpayers, this means Oct. 15, 2026. Be sure to write the FEMA declaration number – 4861-DR − on any return claiming a loss. See Publication 547, Casualties, Disasters, and Thefts, for details. 

Qualified disaster relief payments are generally excluded from gross income. In general, this means that affected taxpayers can exclude from their gross income amounts received from a government agency for reasonable and necessary personal, family, living or funeral expenses, as well as for the repair or rehabilitation of their home, or for the repair or replacement of its contents. See Publication 525, Taxable and Nontaxable Income, for details. 

Additional relief may be available to affected taxpayers who participate in a retirement plan or individual retirement arrangement (IRA). For example, a taxpayer may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax and allows the taxpayer to spread the income over three years. Taxpayers may also be eligible to make a hardship withdrawal. Each plan or IRA has specific rules and guidance for their participants to follow. 

The IRS may provide additional disaster relief in the future. 

Taxpayers who do not qualify for disaster tax relief may qualify for reasonable cause penalty abatement. See Penalty Relief for Reasonable Cause for additional information.  

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov. 

Reminder about tax return preparation options

• Eligible individuals or families can get free help preparing their tax return at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. To find the closest free tax help site, use the VITA Locator Tool or call 800-906-9887. Note that normally, VITA sites cannot help claim disaster losses.
• To find an AARP Tax-Aide site, use the AARP Site Locator Tool or call 888-227-7669.
• Any individual or family whose adjusted gross income (AGI) was $84,000 or less in 2024 can use IRS Free File’s Guided Tax Software at no cost. There are products in English and Spanish.

• Another Free File option is Free File Fillable Forms. These are electronic federal tax forms, equivalent to a paper 1040, and are designed for taxpayers who are comfortable filling out IRS tax forms. Anyone, regardless of income, can use this option.
• MilTax, a Department of Defense program, offers free return preparation software and electronic filing for federal tax returns and up to three state income tax returns. It’s available for all military members and some veterans, with no income limit.

WASHINGTON - The Internal Revenue Service issued a reminder today that in most cases retirees who turned 73 in 2024 must begin receiving payments from Individual Retirement Arrangements (IRAs), 401(k)s and similar workplace retirement plans by Tuesday, April 1, 2025. 

Required minimum distributions (RMDs) are payments typically made by year end. However, individuals who turned 73 in 2024 can delay their first RMD until April 1, 2025. This special rule applies to IRA owners and participants born after Dec. 31, 1950. 

Two RMD payments are possible in the same year 

The April 1 RMD deadline is for the first year only. For subsequent years, the distribution is due by December 31. 

Taxpayers receiving their first required distribution for 2024 in 2025 (by April 1) must take their second RMD for 2025 by Dec. 31, 2025. The first distribution is taxable in 2025 and reported on the 2025 tax return, along with the regular 2025 distribution. 

Retirement plans needing RMDs 

RMD rules apply to owners of traditional, Simplified Employee Pension (SEP) and Savings Incentive Match Plan for Employees (SIMPLE) IRAs while the original owner is alive, and to participants in 401(k), 403(b) and 457(b) plans. Roth IRAs are not subject to required minimum distributions. 

An IRA trustee must inform the IRA owner of the RMD amount or, alternatively, offer to calculate the distribution amount. The RMD amount will typically appear on Form 5498, IRA Contribution Information, in Box 12b. For a 2024 distribution due by April 1, 2025, the amount is shown on the 2023 Form 5498, usually issued early in 2024. 

Some individuals can defer RMDs 

The April 1 deadline applies to all traditional IRA owners, as well as most workplace retirement plan participants. Some individuals with workplace plans, however, may be able to delay their RMD. 

Most participants can wait until April 1 after retiring to receive distributions if their workplace plan allows it. This exception does not apply to 5% business owners or to participants in SEP and SIMPLE IRA plans. See Publication 575, Pension and Annuity Income, for information regarding the tax on excess accumulation. 

Public school employees and certain tax-exempt organization staff with pre-1987 403(b) plan accruals should consult their employer, plan administrator or provider for guidance on handling these accruals. 

IRS online tools and publications are available for assistance 

Many answers to questions about RMDs can be found at Required Minimum Distribution FAQs on IRS.gov. To determine their distribution amount, most taxpayers can use Table III (Uniform Lifetime) on that page, while Table II should be used by married taxpayers whose spouse is more than 10 years younger and is their sole beneficiary. 

For a 2024 required minimum distribution (due April 1, 2025), refer to the life expectancy tables in Appendix B of Publication 590_‑B, Distributions from Individual Retirement Arrangements (IRAs). Table III shows that the RMD for an individual who is 73 years old in 2024 is typically based on a distribution period of 26.5 years. The Dec. 31, 2023, balance should be divided by 26.5 to calculate the RMD for 2024. 

IRS Publication 590-B, Distributions from Individual Retirement Arrangements, also includes worksheets, examples, and additional information that can assist anyone in determining their RMD. Publication 590 provides additional RMD information and resources for use in preparing 2024 federal tax returns. 

For further details on RMDs and other changes impacting retirees and retirement plan participants, visit Tax information for seniors & retirees on IRS.gov.

Filing season reminders, tax credits and tax scams awareness

• Find tax records with the IRS Individual Online Account
• Tax Time Guide provides updates that may affect 2024 tax returns
• Prevent common errors when filing a tax return
• Check eligibility for these credits
• Learn about the IRS Dirty Dozen
• More information

Find tax records with the IRS Individual Online Account

The IRS has made it easier for taxpayers to file their taxes by adding information return documents to their IRS Individual Online Account. Now taxpayers can find important tax records in one digital location.

IRS enhances services and convenience for taxpayers

Tax Time Guide provides updates that may affect 2024 tax returns

IRS provides updated information to help taxpayers file an accurate federal tax return with the Tax Time Guide series.

IRS Tax Time Guide helps taxpayers when filing a return

Prevent common errors when filing a tax return

Knowing what common errors to look out for can help taxpayers be better prepared when they file their federal tax return.

Errors taxpayers should watch out for

Check eligibility for these credits

Earned Income Tax Credit:  Workers can use the credit to reduce their taxes or increase their refund.

Child Tax Credit: Families with qualifying children get a tax break. 

Saver's Credit: Those who make eligible contributions to an IRA or employer-sponsored retirement plan may qualify for this credit. 

Education credits, deductions and savings plans: These can help taxpayers with their expenses for higher education..

Energy Efficient Home Improvement Credit: Homeowners may qualify if they made qualified energy-efficient improvements.

Learn about the IRS Dirty Dozen

Each year, the IRS Dirty Dozen lists common scams that taxpayers may encounter anytime but many schemes peak during tax season as people prepare their returns or hire someone to help with their taxes.

The Dirty Dozen represents the worst of the worst tax scams

More information

IRS provides help for taxpayers online and on social media. 

• Get Ready shares steps to make it easier to file a tax return.
• Let Us Help you has information and resources on a wide range of topics.
• File Your Tax Return has information on how and when to file a tax return.
• Volunteer Income Tax Assistance and Counseling for the Elderly programs offer free basic tax return preparation to qualified taxpayers; IRS-certified volunteers help taxpayers prepare their returns.
• Interactive Tax Assistant guides taxpayers to answers to their tax questions.

IRS Social Media has links to the official IRS accounts on X, Facebook, Instagram, LinkedIn and YouTube.

WASHINGTON — The Internal Revenue Service encouraged taxpayers who have yet to prepare and file their tax returns to consider taking advantage of the many free options available – including Direct File, a free, fast and easy way to file directly with the IRS, now available in 25 states.

In addition to Direct File, IRS Free File also offers free tax preparation software through its partners on IRS.gov. Also, the IRS offers free, in-person, help through its Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs.

Direct File

IRS Direct File, the latest filing option for taxpayers, is a web-based service that allows taxpayers to file directly with the IRS for free. It works on mobile phones, laptops, tablets or desktop computers. The system leads taxpayers step-by-step through a series of questions to prepare their federal tax return. Once taxpayers have completed their federal tax return, the Direct File system automatically guides them to complete their state tax filings if they have a state tax obligation.

Direct File began as a pilot program last year and, after receiving overwhelmingly positive reviews from taxpayers, is now available in 25 states.

Direct File features a data import tool that allows taxpayers to automatically import data from their IRS account, including personal information, the taxpayer’s Identity Protection PIN and some information from the taxpayer’s W-2. Live chat is available, and users can opt into additional authentication and verification, which allows customer service representatives to provide more information. In addition, there is a chat bot to help guide users through the eligibility checker.

Taxpayers can use Direct File if they have certain types of income, outlined in more detail in the Direct File fact sheet. Starting this month, taxpayers reporting retirement income, contributions or rollovers can also use Direct File.

Last year Direct File supported taxpayers claiming the Earned Income Tax Credit, the Child Tax Credit and the Credit for Other Dependents.

This year, Direct File will also cover taxpayers claiming the:

• Child and Dependent Care Credit
• Premium Tax Credit
• Credit for the Elderly and Disabled
• Retirement Savings Contribution Credits
• Health Savings Accounts deductions

The Treasury Department estimates that more than 30 million taxpayers are now eligible to use Direct File across the following 25 states: Alaska, Arizona, California, Connecticut, Florida, Idaho, Illinois, Kansas, Maine, Maryland, Massachusetts, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Washington state, Wisconsin and Wyoming.

IRS Free File

Most taxpayers can file electronically for free by using IRS Free File, available only on IRS.gov.

Currently in its 23rd year, IRS Free File offers free tax preparation software from eight companies in the public-private partnership with the IRS. As part of this partnership, tax preparation and filing software partners offer their online products to eligible taxpayers for free.

This year IRS Free File guided tax software products are available to taxpayers with a 2024 adjusted gross income (AGI) of $84,000 or less. IRS Free File also provides fillable forms for use by any taxpayer, regardless of income, who is comfortable preparing their own return. To access these free tools, taxpayers must start from the IRS Free File page on IRS.gov.

Other free options to file tax returns

In addition to Direct File and IRS Free File, the IRS reminds taxpayers that there are other free programs available to help:

• Volunteer Income Tax Assistance/Tax Counseling for the Elderly. Taxpayers can find organizations in their community with IRS certified volunteers that provide free tax help for eligible taxpayers including working families, the elderly, the disabled and people who speak limited English.
• MilTax. A Department of Defense program, MilTax generally offers free return preparation and electronic filing software for federal income tax returns and up to three state income tax returns for all military members, and some veterans, with no income limit.

Beware of scams

Criminals often impersonate IRS employees and sound very convincing when calling taxpayers in aggressive and sophisticated ways. Taxpayers should stay vigilant and be alert to scams when dealing with taxes.

The IRS usually contacts taxpayers with a letter in the mail explaining what they owe and how to question or appeal what they owe. The IRS will not call, text or contact anyone via social media, specifically, to demand immediate tax payment.

If taxpayers are unsure whether they owe money to the IRS, they can view their tax information using their Online Account on IRS.gov.

More taxpayers in more states will be able to file their 2024 federal taxes directly with the IRS for free. This filing season, Direct File includes new features to make filing taxes quicker and easier.

With IRS Direct File, eligible taxpayers can:

• Prepare and file a 2024 federal tax return online – for free – in English or Spanish
• Import data from their IRS account, including personal information, their IP PIN and some information from their W-2, if it’s available
• Add their tax information with step-by-step guidance
• Connect with their state filing tool to file for free
• Get help in English and Spanish in real-time live chat with IRS customer support specialists for Direct File
• Use smartphones, laptops, tablets and desktop computers to file online

Participating states where Direct File is available
This year, Direct File is open to eligible taxpayers in 25 participating states to file their taxes directly with the IRS for free: 12 states that were part of the pilot last year, plus 13 new states where Direct File is available in 2025.
Alaska, Arizona, California, Connecticut, Florida, Idaho, Illinois, Kansas, Maine, Maryland, Massachusetts, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Washington state, Wisconsin and Wyoming.

Eligibility
Taxpayers who lived and worked in one of the 25 participating states for all of 2024 can use Direct File if they report:

• W-2 wage income
• SSA-1099 Social Security income
• 1099-G unemployment compensation
• 1099-INT interest income
• 1099-MISC for Alaska residents reporting the Alaska Permanent Fund Dividend

Starting March 5, 2025, taxpayers can use Direct File to report:

• 1099-R retirement income
• Contributions to and most distributions from employer-sponsored retirement plans, like a 401(k), pension, annuity, 403(b), or governmental 457(b)
• Direct rollovers from one employer-sponsored retirement plan to another, or to an IRA

Taxpayers can't use Direct File if they had other types of income, such as gig economy, rental income or business income.

Credits
Taxpayers can use Direct File to claim these credits:

• Earned Income Tax Credit
• Child Tax Credit
• Credit for Other Dependents
• Child and Dependent Care Credit
• Premium Tax Credit for Marketplace Health insurance coverage
• Credit for the Elderly or the Disabled
• Retirement Savings Contributions Credit

Taxpayers who live in Washington state will be guided to the state’s website to apply for the Working Families Tax Credit.

Deductions
Taxpayers can use Direct File to claim these deductions:

• Standard deduction
• Student loan interest
• Educator expenses
• Health Savings Account contributions

Taxpayers can't use Direct File if they itemize deductions or claim other tax deductions.

How to file using IRS Direct File

1. Go to directfile.irs.gov to check your eligibility and see if Direct File is a good fit for you. If you’re not eligible, we’ll connect you to alternative filing options.
2. Eligible taxpayers who have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN), may sign in or create an account to verify their identity to access Direct File. The IRS lets you access most tax tools with one account using the same login and password. If you already have an IRS online account, you can use the same sign-in for Direct File.
3. Complete your return – Direct File will guide you through a series of questions to help you file quickly and easily. You can get support from dedicated IRS customer support specialists through a live chat feature if you need help.
4. Review your return, input your payment or refund information, and submit your federal return! Direct File will email you once your return has been accepted by the IRS.
5. File your state return. If you need to file a state return, Direct File will connect you with your state’s online free filing tool to help you get started. In many cases, Direct File users can even import their federal return data directly to their state tool.

Save time importing tax information directly from the IRS
Direct File saves taxpayers time by allowing them to import certain data from their IRS account. Taxpayers can review and edit the information before the return is submitted to the IRS.

Direct File can import the following information:

• Employment and federal wage information from your Form W-2, if it’s available
• Identity Protection PIN (IP PIN), if you use one
• Your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Your name, date of birth, mailing address, email address and phone number

Income limits for Direct File
While there are no income limits for Direct File, additional limitations apply to taxpayers with household wages exceeding $125,000. Currently, Direct File does not support all tax situations for all taxpayers.

You can’t use Direct File if:

• Your wages exceed $200,000 ($168,600 if you had more than one employer)
• You file as Married Filing Jointly, and your spouse’s wages are more than $200,000 ($168,600 if your spouse had more than one employer)
• You file as Married Filing Jointly, and you and your spouse's wages are more than $250,000
• You file as Married Filing Separately, and your wages are more than $125,000

Get help with Direct File
Taxpayers can get help with technical support or basic tax law questions from IRS customer service representatives through live chat in English and Spanish.

You can chat live or request a callback from an IRS Direct File customer support specialist when you’re logged in.

New this year: You can opt into additional authentication and verification, which will allow customer support specialists to provide more detailed support.

Questions or issues unrelated to Direct File are routed to other IRS support staff.

Find out more about Direct File

• Learn more about how Direct File works
• Sign up for the Direct File newsletter
• Publication 5916, File for fee with IRS Direct File
• Publication 5917, IRS Direct File- What you need to know
• Publication 5949, Helpful tips to prepare you for IRS Direct File
• Publication 5952, Are you ready to file with IRS Direct File?

Explore other free filing options