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Instructions

Filing Status

Filing Status
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying widow(er).

For more information about marital status, see Pub. 501

TIP: More than one filing status can apply to you. You can choose the one for which you qualify that will give you the lowest tax.

Line 1 - Single
You can select "Single" if any of the following was true on December 31, 2025.

• You were never married.
  
  
• You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2025, your divorce wasn’t final (an interlocutory decree), you are considered married and can’t check the box.
  
  

• You were widowed before January 1, 2025, and didn’t remarry before the end of 2025. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See Qualifying Widow(er).
  
  

Line 2 - Married Filing Jointly
You can select "Married Filing Jointly" if any of the following apply.

• You were married at the end of 2025, even if you didn’t live with your spouse at the end of 2025.
  
  
• Your spouse died in 2025 and you didn't remarry in 2025.
  
  
• You were married at the end of 2025, and your spouse died in 2026 before filing a 2025 return.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn’t live together all year. However, both persons must sign the return. Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return.

Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn’t pay the tax due, the other may have to. Or, if one spouse doesn’t report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

• You believe your spouse isn't reporting all of his or her income, or
  
  
• You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

See Married Filing Separately. Also see Innocent Spouse Relief.

Nonresident aliens and dual­status aliens. Generally, a married couple can’t file a joint return if either spouse is a nonresident alien at any time during the year. However, you and your spouse can choose to be treated as U.S. residents for the entire year and file a joint return if one spouse was a nonresident alien at the end of the taxable year (the nonresident spouse) and the other was a U.S. citizen or resident at the end of the taxable year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were a nonresident at the beginning of the year (the dual-status spouse(s)). You can only make this choice for 1 year, and it does not apply to any future years.

If you and your spouse are making either of these choices to be treated as U.S. residents for 2025, check the box in the Filing Status section and enter the name of the nonresident spouse or dual- status spouse(s) (whichever applies to you) in the entry space. Also check the box and enter their name if you and your nonresident spouse made the choice to be treated as residents in a prior year and the choice remains in effect.

CAUTION: To make either choice for 2025, you and your spouse must file a joint return and attach a statement, signed by both spouses, to your return. To find out what information must be included in the statement, as well as more information on these choices, see Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status aliens in Pub. 519.

Line 3 - Married Filing Separately
Select “Married filing separately” if you are married at the end of 2025 and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or ITIN. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA.”

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can’t take the deduction for no tax on tips, the deduction for qualified tips, the deduction for qualified overtime, the enhanced senior deduction, the student loan interest deduction, or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability.

TIP: You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2025. See Married persons who live apart.

Line 4 - Head of Household
You can select “Head of household” if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

• You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2025. But if, at the end of 2025, your divorce wasn’t final (an interlocutory decree), you are considered married.
  
  
• You are married but lived apart from your spouse for the last 6 months of 2025 and you meet the other rules under Married persons who live apart.
  
  
• You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. See Nonresident aliens and dual-status aliens.

Select "Head of Household" only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2025 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent). Your parent didn't have to live with you.

Test 2. ou paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you).).

1. Any person whom you can claim as a dependent. But don’t include:
   
   
   1. Your child whom you claim as your dependent because of the rule Children of divorced or separated parents,
      
      
   2. Any person who is your dependent only because he or she lived with you for all of 2025, or
      
      
   3. Any person you claimed as a dependent under a multiple support agreement. See multiple support agreement.
      
      
2. Your unmarried qualifying child who is not your dependent.
   
   
3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2025 return.
   
   
4. Your qualifying child who, even though you are the custodial parent, isn’t your dependent because of the rule for Children of divorced or separated parents.

If the child is not your dependent, enter the child's name on line 4. If you don't enter the name, it will take longer to process your return.

Qualifying child. To find out if someone is your qualifying child, see Step 1 of the Who Qualifies as Your Dependent.

Dependent. To find out if someone is your dependent, see the Who Qualifies as Your Dependent.

TIP: The dependents you claim are those you list by name and SSN in the Dependents section.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child if if applicable.

If the person for whom you kept up a home was born or died in 2025, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2025.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following apply.

• You lived apart from your spouse for the last 6 months of 2025. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
  
  
• You file a separate return from your spouse.
  
  
• You paid over half the cost of keeping up your home for 2025.
  
  
• Your home was the main home of your child, stepchild, or foster child for more than half of 2025 (if half or less, see Exception to time lived with you).
  
  
• You can claim this child as your dependent or could claim the child except that the child's other parent can claim the child under the rule for Children of divorced or separated parents.
  
  

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5 - Qualifying Widow(er)
You can select "Qualifying widow(er)" and use joint return tax rates for 2025 if all of the following apply.

1. Your spouse died in 2023 or 2024 and you didn't remarry before the end of 2025.
   
   
2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2025:
   
   
   1. The child had gross income of $5,200 or more,
   2. The child filed a joint return, or
   3. You could be claimed as a dependent on someone else’s return.
      
      

   If the child isn’t claimed as your dependent in section 1.5 Dependent Information, enter the child’s name on line 4. If you don’t enter the name, it will take longer to process your return.
   
   

3. This child lived in your home for all of 2025. If the child didn't live with you for the required time, see Exception to time lived with you.
   
   
4. You paid over half the cost of keeping up your home.
   
   
5. You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2025, you can't file as qualifying widow(er). Instead, see Married Filing Jointly.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent.

TIP: The dependents you claim are those you list by name and SSN in the Dependents section.

Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, if applicable.

A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 and your home was the child’s home for the entire time the child was alive. Similarly, if you adopted the child in 2025, or the child was lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of 2025 if your main home was this child’s main home for the entire time since the child was adopted or placed with you in 2025.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

Digital Assets
Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the question on digital assets if at any time during 2025, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset). For example, check “Yes” if at any time during 2025, you:

• Received digital assets as payment for property or services provided;
• Received digital assets as a result of a reward or award;
• Received new digital assets as a result of mining, staking, and similar activities;
• Received digital assets as a result of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets.

The following actions or transactions in 2025, alone, generally don’t require you to check “Yes.”

• Holding a digital asset in a wallet or account;
• Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or
• Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo.

If you used a broker to effect the sale of a digital asset, your broker should send you Form 1099-DA. Even if you receive a Form 1099-DA, you must still answer the digital assets question.

CAUTION: Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/VirtualCurrencyFAQs.

How To Report Digital Asset Transactions
If, in 2025, you disposed of any digital asset, which you held as a capital asset, through a sale, trade, exchange, payment, or other transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D.

If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services on Schedule C).

If you received ordinary income in connection with digital assets that isn’t reported elsewhere on your return, see the instructions for Schedule 1, line 8v.

If you disposed of any digital asset by gift, you may be required to file Form 709. See Who Must File and Transfers Subject to the Gift Tax in the Instructions for Form 709 for more information.

Spouse Information

Line 11 - Death of Spouse
If your spouse died in 2025 and you didn’t remarry in 2025, or if your spouse died in 2026 before filing a return for 2025, you can file a joint return. A joint return should show your spouse’s 2025 income before death and your income for all of 2025. Check the “Deceased” box and enter the date your spouse died in the entry spaces after “Spouse.” Enter “Filing as surviving spouse” in the area where you sign the return. If someone other than you is the personal representative, they must also sign the return.

Failure to complete this section may delay the processing of the return.

All payers of income, including financial institutions, should be promptly notified of the taxpayer’s death. This will ensure the proper reporting of income earned by the taxpayer’s estate or heirs. A deceased taxpayer’s social security number shouldn’t be used for tax years after the year of death, except for estate tax return purposes.

Special Cases

Line 2 - Nontaxable Combat Pay Election
If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 2.

Line 3 - Third Party Designee
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2025 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also enter the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

• Give the IRS any information that is missing from your return;
• Call the IRS for information about the processing of your return or the status of your refund or payment(s);
• Receive copies of notices or tran-scripts related to your return, upon request; and
• Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren’t authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947.

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2026 tax return. This is April 15, 2027, for most people.

Who Qualifies as Your Dependent

Dependents and Qualifying Child for Child Tax Credit
Follow the steps below to find out if a person qualifies as your dependent, and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents.

Before you begin. See the definition of Social security number. If you want to claim the child tax credit you, or your spouse if filing jointly, must have an SSN issued before the due date of your 2025 return (including extensions). If you want to claim the credit for other dependents, you, or your spouse if filing jointly, must have an SSN or ITIN issued on or before the due date of your 2025 return (including extensions). If an ITIN is applied for on or before the due date of a 2025 return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.

Step 1: Do You Have a Qualifying Child?
A qualifying child is a child who is your...

• Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

AND was...

• Under age 19 at the end of 2025 and younger than you (or your spouse, if filing jointly), or
  
  
• Under age 24 at the end of 2025, a full-time student, and younger than you (or your spouse, if filing jointly). If the child is a full-time student, check
  the “Full-time student” box, or
  
  
• Any age and permanently and totally disabled. If the child is permanently and totally disabled, check the “Permanently and totally disabled” box.

AND

• Who didn't provide over half of his or her own support for 2025 (see Pub. 501)

AND

• Who isn't filing a joint return for 2025
  
  
• or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)

AND

• Who lived with you for more than half of 2025. If the child didn't live with you for the required time, see Exception to time lived with you. If the child lived with you for more than half of 2025, check the “Yes” box.
  
  

CAUTION: If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2025, see Qualifying child of more than one person.

1. Do you have a child who meets the conditions to be your qualifying child?
   
   
   • Yes. Go to Step 2.
   • No. Go to Step 4.
     
     

Step 2: Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test.)
   
   
   • Yes. Continue to line 2.
   • No. Stop, you can't claim this child as a dependent. Go to the next page.

2. Was the child married?
   • Yes. See Married person.
   • No. Continue.

3. Are you filing a joint return for 2025?
   • Yes. You can claim this child as a dependent. Complete lines 1-4 and line 7 for this child.Then, go to Step 3.
   • No. Continue.
     
     
4. Could you be claimed as a dependent on someone else's 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn't filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
   
   
   • Yes. You can't claim any dependents. Go to the next page.
   • No. You can claim this child as a dependent. Complete lines 1-4 and line 7 for this child. Then, go to Step 3.
     
     

Step 3: Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)
   • Yes. Continue
   • No. Stop. You can't claim the child tax credit or the credit for other dependents for this child.
     
     
2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test.)
   
   
   • Yes. Continue
   • No. Stop. You can’t claim the child tax credit or the credit for other dependents for this child.
     
     
3. Was the child under age 17 at the end of 2025?
   • Yes. Continue.
   • No. You can claim the credit for other dependents for this child. Check the “credit for other dependents” box of the Dependents section for this person.
     
     
4. Did you, or your spouse if filing a joint return, and this child have valid SSNs for employment issued before the due date of your 2025 return (including extensions)? (See Social Security Number.)
   • Yes. You can claim the child tax credit for this person. Check the “child tax credit” box in the Dependents section for this person.
   • No. Stop. Go to Step 5.
     
     

Step 4: Is Your Qualifying Relative Your Dependent?
A qualifying relative is a person who is your...

• Son, daughter, stepchild, foster child, or a descendant of any of them (for
  example, your grandchild) or

• Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or

• Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or

• Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or

• Any other person (other than your spouse) who lived with you all year as a
  member of your household if your relationship didn't violate local law. If the
  person didn't live with you for the required time, see Exception to time lived with you.

AND...

• Who wasn't a qualifying child (see Step 1) of any taxpayer for 2025. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

AND...

• Who had gross income of less than $5,200 in 2025. If the person was permanently and totally disabled, see Exception to gross income test.

AND...

• For whom you provided over half of the person’s support in 2025. But see Children of divorced or separated parents, Multiple support agreement, and Kidnapped child.
  
  

Step 4 continued:

1. Does any person meet the conditions to be your qualifying relative?
   • Yes. Continue.
   • No. Stop, go to the next page.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test.)
   
   
   • Yes. Continue.
   • No. Stop, you can't claim this person as a dependent.

3. Was your qualifying relative married?
   • Yes. See Married person.
   • No. Continue.

4. Are you filing a joint return for 2025?
   • Yes. You can claim this person as a dependent.
   • No. Continue
     
     
5. Could you be claimed as a dependent on someone else's 2025 tax return? (If the person who could claim you on their 2025 tax return is not required to file, and isn't filing a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
   
   
   • Yes. Stop, you can't claim any dependents. Go to the next page.
   • No. You can claim this person as a dependent.
     
     

Step 5: Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

1. Did you, or your spouse if filing a joint return, have a valid SSN or ITIN issued on or before the due date of your 2025 return (including extensions)? (Answer “Yes” if you are applying for an ITIN on or before the return due date (including extensions).)
   • Yes. Continue.
   • No. Stop. You can’t claim the credit for other dependents,
     
     
2. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)
   • Yes. Continue
   • No. Stop. You can't claim the credit for other dependents for this qualifying relative.
     
     
3. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test.)
• Yes. You can claim the credit for other dependents for this dependent. Check the “credit for other dependents” box in the Dependents section for this person.
• No. Stop. You can’t claim the credit for other dependents for this qualifying relative.
  
  

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification (ATINs). If you have a dependent who was placed with you for legal adoption and you don’t know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn’t a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7.

Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent if all of the following conditions apply.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2025 (whether or not they are or were married).
   
   
2. The child received over half of the child’s support for 2025 from the parents (and the rules on Multiple support agreements don't apply). Support of a child received from a parent's spouse is treated as provided by the parent.
   
   
3. The child is in custody of one or both of the parents for more than half of 2025.
   
   
4. Either of the following applies.
   
   
   1. The custodial parent signs Form 8332 or a substantially similar statement that they won’t claim the child as a dependent for 2025, and the noncustodial parent includes a copy of the form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.
      
      
   2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2025.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit and credit for other dependents. However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2025. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following.

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

• Cover page (include the other parent’s SSN on that page).
• The pages that include all the information identified in (1) through (3) above.
• Signature page with the other parent's signature and date of agreement.

Caution. You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can’t include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent’s claim to certain tax benefits for a child, and the noncustodial parent must include a copy with their return. The form or statement must release the custodial parent’s claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Released of exemption revoked. A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332.

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; and Step 4, question 2.

Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled, certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Children of divorced or separated parents or Kidnapped child.

If the person meets all other requirements to be your qualifying child but was born or died in 2025, the person is considered to have lived with you for more than half of 2025 if your home was this person’s home for more than half the time the person was alive in 2025. If the person meets all other requirements to be your qualifying child but you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or if the person was an eligible foster child placed with you during 2025, the person is considered to have lived with you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2025.

Any other person is considered to have lived with you for all of 2025 if the person was born or died in 2025 and your home was this person’s home for the entire time the person was alive in 2025, or if you adopted the person in 2025, the person was lawfully placed with you for legal adoption by you in 2025, or the person was an eligible foster child placed with you during 2025 and your main home was the person’s main home for the entire time since the person was adopted or placed with you in 2025.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Full-time Student. A full-time student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Kidnapped Child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn’t a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married and files a joint return, you can’t claim that person as your dependent. However, if the person is married but doesn’t file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).

Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative’s support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2025, the person can’t engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents applies.

1. Child tax credit and credit for other dependents and additional child tax credit.
2. Head of household filing status.
3. Credit for child and dependent care expenses. (Schedule 3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part III).
5. Earned income credit.

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.

• If only one of the persons is the child’s parent, the child is treated as the qualifying child of the parent.
  
  
• If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
  
  
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2025.
  
  
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2025.
  
  
• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2025, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example. Your child meets the conditions to be a qualifying child for both you and your parent. Your child doesn’t meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can’t claim any of those five tax benefits based on your child. However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number. You must enter each dependent’s social security number (SSN). Be sure the name and SSN entered agree with the dependent’s social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent’s social security card isn’t correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN). If your dependent won't have a number by the date your return is due, see What if You Cannot File on Time?.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2025 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has
changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2025 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, didn’t have an SSN issued before the due date of your 2025 return (including extensions), you can’t claim the child tax credit on your original or an amended 2025 return. If you, or your spouse if filing jointly, didn’t have an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can’t claim the credit for other dependents on your original or amended return.

If you apply for an ITIN on or before the due date of your 2025 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Innocent Spouse Relief
Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it wouldn’t be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn’t file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form 8857, or you can call the Innocent Spouse office toll free at 855-851-2009.

What If You Can't File on Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.

CAUTION. An automatic 6-month extension to file doesn’t extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

• You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
  
  
• You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2026, you file Form 4868. This 4-month extension of time to file doesn’t extend the time to pay your tax. See Form 4868.

Form 1040

W-2 - Missing or Incorrect Form W-2?
Your employer is required to provide or send Form W-2 to you no later than February 2, 2026. If you don’t receive it by early February, use Tax Topic 154 at https://www.irs.gov/taxtopics/tc154.html to find out what to do. Even if you do not get a Form W-2, you must still report your earnings. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

1099-INT
The information provided may be different for covered and noncovered securities. For a description of covered securities, see the Instructions for Form 8949. For a taxable covered security acquired at a premium, unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize the premium under section 171, or for a tax-exempt covered security acquired at a premium, your payer must generally report either (1) a net amount of interest that reflects the offset of the amount of interest paid to you by the amount of premium amortization allocable to the payment(s), or (2) a gross amount for both the interest paid to you and the premium amortization allocable to the payment(s). If you did notify your payer that you did not want to amortize the premium on a taxable covered security, then your payer will only report the gross amount of interest paid to you. For a noncovered security acquired at a premium, your payer is only required to report the gross amount of interest paid to you.

1099-OID
Original issue discount (OID) is the excess of an obligation’s stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). OID on a taxable obligation is taxable as interest over the life of the obligation. If you are the holder of a taxable OID obligation, you must generally include an amount of OID in your gross income each year you hold the obligation. Obligations that may have OID include a bond, debenture, note, certificate, or other evidence of indebtedness having a term of more than 1 year. For example, the OID rules may apply to certificates of deposit (CDs), time deposits, bonus savings plans, and other deposit arrangements, especially if the payment of interest is deferred until maturity. In addition, the OID rules apply to Treasury inflation-protected securities. See Pub. 550 for more information.

If, as the record holder, you receive Form 1099-OID showing amounts belonging to another person, you are considered a nominee recipient. Complete a Form 1099-OID for each of the other owners showing the amounts allocable to each. File Copy A of the form with the IRS. Furnish Copy B to each owner. List yourself as the “payer” and the other owner as the “recipient.” File Form(s) 1099-OID with Form 1096 with the Internal Revenue Service Center for your area. On Form 1096, list yourself as the “filer.” A spouse is not required to file a nominee return to show amounts owned by the other spouse. If you bought or sold an obligation during the year and you are not a nominee, you are not required to issue or file Form 1099-OID showing the OID or stated interest allocable to the seller/buyer of the obligation.

The information provided may be different for covered and noncovered securities. For a description of covered securities, see the Instructions for Form 8949. For a covered security acquired with acquisition premium, your payer must generally report either (1) a net amount of OID that reflects the offset of OID by the amount of acquisition premium amortization for the year, or (2) a gross amount for both the OID and the acquisition premium amortization for the year. For a noncovered security acquired with acquisition premium, your payer is only required to report the gross amount of OID.

Seller-Financed Mortgages
If you sold your home or other property and the buyer used the property as a personal residence, list first any interest the buyer paid you on a mortgage or other form of seller financing. Be sure to show the buyer’s name, address, and SSN. You must also let the buyer know your SSN. If you don't show the buyer’s name, address, and SSN, or let the buyer know your SSN, you may have to pay a $50 penalty. If you or the buyer do not have an SSN, use the appropriate TIN for the filer or recipient of Form 1098. For more information, see General Instructions for Certain Information Returns at https://www.irs.gov/instructions/i1099gi.

1099-R
Generally, distributions from retirement plans (IRAs, qualified plans, section 403(b) plans, and governmental section 457(b) plans), insurance contracts, etc., are reported to recipients on Form 1099-R.

Form W-2G
The payer must furnish a Form W-2G to you if you receive:

1. $1,200 or more in gambling winnings from bingo or slot machines;

2. $1,500 or more in winnings (reduced by the wager) from keno;

3. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament;

4. $600 or more in gambling winnings (except winnings from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the amount of the wager; or

5. Any other gambling winnings subject to federal income tax withholding.

Generally, report all gambling winnings under the “Other income” line of Schedule 1 (Form 1040). You can deduct gambling losses as an itemized deduction, but you cannot deduct more than your winnings. Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved. For additional information, see Pub. 529 and Pub. 525.

Schedule C - Profit or Loss from Business
Use Schedule C (Form 1040) to report income or (loss) from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity. For example, a sporadic activity, a not-for-profit activity, or a hobby does not qualify as a business. To report income from a nonbusiness activity, see the Instructions for Schedule 1 (Form 1040), line 8j.

Also, use Schedule C to report (a) wages and expenses you had as a statutory employee; (b) income and deductions of certain qualified joint ventures; and (c) certain amounts shown on a Form 1099, such as Form 1099-MISC, Form 1099-NEC, and Form 1099-K. See the instructions on your Form 1099 for more information about what to report on Schedule C.

You may be subject to state and local taxes and other requirements such as business licenses and fees. Check with your state and local governments for more information.

Schedule C - Other Expenses
Include all ordinary and necessary business expenses not deducted elsewhere on Schedule C. List the type and amount of each expense separately in the space provided. Do not include the cost of business equipment or furniture; replacements or permanent improvements to property; or personal, living, and family expenses. Do not include charitable contributions. Also, you can’t deduct fines or penalties paid to a government for violating any law. For details on business expenses, see Pub. 334, chapter 8 (https://www.irs.gov/forms-pubs/about-publication-334).

Amortization. Include amortization in this part. For amortization that begins in 2025, complete and attach Form 4562.

You can amortize such costs as:

• The cost of pollution-control facilities;
• Amounts paid for research and experimentation (see sections 174 and 174A for new provisions that impact research and experimentation expenditures);
• Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names; or
• Goodwill and certain other intangibles.

In most cases, you cannot amortize real property construction period interest and taxes. Special rules apply for allocating interest to real or personal property produced in your trade or business.

For a complete list, see the instructions for Form 4562, Part VI.

At-risk loss deduction. Any loss from this business that was not allowed last year because of the at-risk rules is treated as a deduction allocable to this business in 2025.

Bad debts. Include debts and partial debts from sales or services that were included in income and are definitely known to be worthless. If you later collect a debt that you deducted as a bad debt, include it as income in the year collected. For details, see Pub. 334, chapter 8 (https://www.irs.gov/forms-pubs/about-publication-334.)

Business start-up costs. If your business began in 2025, you can elect to deduct up to $5,000 of certain business startup costs. The $5,000 limit is reduced (but not below zero) by the amount by which your total startup costs exceed $50,000. Your remaining startup costs can be amortized over a 180-month period beginning with the month the business began.

For details, see IRS.gov/Newsroom/Heres-how-businesses-can-deductstartup-costs-from-their-federal-taxes. For amortization that begins in 2025, complete and attach Form 4562.

Deduction for removing barriers to individuals with disabilities and the elderly. You may be able to deduct up to $15,000 of costs paid or incurred in 2025 to remove architectural or transportation barriers to individuals with disabilities and the elderly. However, you can’t take both a credit (on Form 8826) and a deduction for the same expenditures.

Nontaxable Medicaid waiver payments. Include the nontaxable amount of your Medicaid waiver payments.

De minimis safe harbor for tangible property. Generally, you must capitalize costs to acquire or produce real or tangible personal property used in your trade or business, such as buildings, equipment, or furniture. However, if you elect to use the de minimis safe harbor for tangible property, you may deduct de minimis amounts paid to acquire or produce certain tangible property if these amounts are deducted by you for financial accounting purposes or in keeping your books and records.

If you have an applicable financial statement, you may use this safe harbor to deduct amounts paid for tangible property up to $5,000 per item or invoice. If you don't have an applicable financial statement, you may use the de minimis safe harbor to deduct amounts paid for tangible property up to $2,500 per item or invoice.

Only deduct these amounts as other expenses. Don't include these amounts on any other line.

For details on making this election and requirements for using the de minimis safe harbor for tangible property, see chapter 8 of of Pub. 334 (https://www.irs.gov/forms-pubs/about-publication-334.)

Film and television and live theatrical production expenses. You can elect to deduct costs of certain qualified film or television productions, certain qualified live theatrical productions, and certain qualified sound recording productions. See section 181 for details.

Forestation and reforestation costs. Reforestation costs are generally capital expenditures. However, for each qualified timber property, you can elect to expense up to $10,000 ($5,000 if married filing separately) of qualifying reforestation costs paid or incurred in 2025.

You can elect to amortize the remaining costs over 84 months. For amortization that begins in 2025, complete and attach Form 4562.

The amortization election and the expense election don’t apply to trusts. For details on reforestation expenses, see chapter 4 of Pub. 225 (https://www.irs.gov/forms-pubs/about-publication-225.)