Line by Line
Search Join the waitlist
Back to Home Filing

Getting ready

What you need to file, federal and state

Who has to file, the documents to gather, how to file with the IRS, and how your state return fits in.

Do I have to file? Document checklist Filing federally Filing your state return State tax map →

Do I have to file?

The general rule

You generally must file a federal return if your gross income is at least the standard deduction for your filing status, with higher amounts if you're 65 or older. For 2025, that's $15,750 for a single filer under 65. Some people must file at lower income levels:

  • You had $400 or more of net self-employment earnings.
  • You are married filing separately (the threshold is very low).
  • Someone can claim you as a dependent and you have unearned income, like interest, above a smaller limit.
  • You owe special taxes, such as on an early retirement withdrawal, or received advance premium tax credit payments for Marketplace health insurance.

Reasons to file even if you don't have to

  • Tax was withheld from your pay and you want it back.
  • You qualify for refundable credits like the earned income credit or additional child tax credit.
  • You want a record on file, for example when applying for financial aid or a loan.

The IRS Interactive Tax Assistant on irs.gov ("Do I need to file a tax return?") walks you through the rules for your situation.

Document checklist

About you
  • Social Security numbers (or ITINs) for you, your spouse and dependents
  • Dates of birth for everyone on the return
  • Last year's return, for your AGI and any carryovers
  • Bank routing and account number for direct deposit
  • Your IRS Identity Protection PIN, if you have one
Income
  • W-2s from every job
  • 1099-NEC, 1099-K or your own records for side income
  • 1099-INT and 1099-DIV for interest and dividends
  • 1099-B for investment and crypto sales
  • 1099-R for retirement distributions
  • SSA-1099 for Social Security
  • 1099-G for unemployment or state refunds
  • Schedule K-1s from partnerships, S corps or trusts
  • Rental income and expense records
Deductions and credits
  • Form 1098 for mortgage interest
  • Property tax and state tax payment records
  • Charitable donation receipts
  • Form 1098-T for tuition and 1098-E for student loan interest
  • Child care costs and the provider's tax ID
  • Form 1095-A if you had Marketplace insurance
  • HSA forms (1099-SA and 5498-SA)
  • Business expense records and mileage log
Payments already made
  • Estimated tax payments and dates
  • Any refund from last year applied to this year
  • Payment made with an extension

Filing federally

Ways to file

  • IRS Free File: free brand-name software through irs.gov for people under an income limit, plus Free File Fillable Forms for anyone.
  • Free in-person help: VITA and TCE sites offer free preparation for people who qualify, including many with lower incomes, people with disabilities, limited English speakers and seniors.
  • Paid software that walks you through the return.
  • A paid preparer. Every paid preparer must have a PTIN. Enrolled agents, CPAs and attorneys can also represent you before the IRS.

Deadlines and options

  • Most returns are due April 15 (the next business day if it falls on a weekend or holiday).
  • Form 4868 gives an automatic six-month extension to file, but not to pay. Pay what you expect to owe by April 15.
  • E-filing with direct deposit is the fastest way to get a refund.
  • If you can't pay in full, the IRS offers payment plans. Filing on time still lowers penalties.
  • You can view your tax records and payments through your IRS online account.

See the tax calendar for this year's dates.

Filing your state return

Your state return is separate from your federal one. Most states start with numbers from your federal return, so you usually do federal first.

Do I need to file a state return?

Generally yes, if you live in a state with an income tax and your income is above that state's filing threshold, or if you earned income in another state that taxes it. Eight states have no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming. Washington taxes only certain capital gains.

Even in a no-tax state, filing may still matter if you had income from a state that does tax it.

Resident, part-year or nonresident

  • Resident: you generally report all your income to your home state.
  • Part-year resident: you moved during the year and split income between states.
  • Nonresident: you earned income in a state you don't live in, and report only that state's income there.

If two states tax the same income, your home state usually gives a credit for tax paid to the other state. Some neighboring states have reciprocity agreements, so you only pay your home state on wages.

How state and federal differ

  • States set their own rates, brackets, deductions and credits.
  • Some states don't adopt every federal change, including some of the newer federal deductions.
  • Many states and some cities have their own credits, like state earned income credits or renter's credits.
  • Some cities and counties also tax income, for example in parts of New York, Ohio, Pennsylvania and Maryland.

Deadlines and where to file

  • Most state returns are due the same day as federal returns, but a few states use different dates.
  • Most tax software and preparers do both returns together.
  • Many states offer free e-filing through their department of revenue website.
  • Use your state department of revenue's official website for forms and rules.
See every state's income tax on the map →

Sources

Last updated: November 14, 2026

This page was written from the sources below. Official sources are from the IRS or another government body; secondary sources are tax publications used to cross-check new rules. Tax law changes, so always confirm with the official source for the year you're filing.