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us/form/irs/ty2025/i1040gi — Instructions for Form 1040 and Form 1040-SR (2025) · Axiom
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Ty2025
Instructions for Form 1040 and Form 1040-SR (2025)
Instructions
1040 - Introductory Material
Introduction
Introduction
Do You Have To File?
When and Where Should You File?
What if You Can’t File on Time?
Private Delivery Services
Introduction
Name and Address
Name Change
Address Change
P.O. Box
Foreign Address
Death of a Taxpayer
Social Security Number (SSN)
IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Nonresident Alien Spouse
2025 Residency
Presidential Election Campaign Fund
Filing Status
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Adopted child.
Foster child.
Qualifying Surviving Spouse
Digital Assets
How To Report Digital Asset Transactions
Dependents
Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents
Step 1. Do You Have a Qualifying Child?
Step 2. Is Your Qualifying Child Your Dependent?
Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?
Step 4. Is Your Qualifying Relative Your Dependent?
Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?
Definitions and Special Rules
Custodial and noncustodial parents.
Post-1984 and pre-2009 decree or agreement.
Post-2008 decree or agreement.
Release of certain tax benefits revoked.
Income
Forgiveness of Paycheck Protection Program (PPP) Loans
Foreign-Source Income
Chapter 11 Bankruptcy Cases
Community Property States
Rounding Off to Whole Dollars
Total Amount From Form(s) W-2, Box 1
Household Employee Wages Not Reported on Form(s) W-2
Tip Income Not Reported on Line 1a
Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1
Taxable Dependent Care Benefits From Form 2441, Line 26
Employer-Provided Adoption Benefits From Form 8839, Line 31
Wages From Form 8919, Line 6
Other Earned Income
Nontaxable Combat Pay Election
Were You a Statutory Employee?
Missing or Incorrect Form W-2?
Tax-Exempt Interest
Taxable Interest
Qualified Dividends
Ordinary Dividends
Nondividend Distributions
Lines 4a and 4b IRA Distributions
Line 4c
Lines 5a and 5b Pensions and Annuities
Fully Taxable Pensions and Annuities
Partially Taxable Pensions and Annuities
Insurance Premiums for Retired Public Safety Officers
Simplified Method Worksheet—Lines 5a and 5b
Simplified Method
Annuity Starting Date
Age (or Combined Ages) at Annuity Starting Date
Cost
Rollovers
Lump-Sum Distributions
Line 5c
Lines 6a and 6b Social Security Benefits
Social Security Benefits Worksheet—Lines 6a and 6b
Line 6c
Line 6d
Capital Gain or (Loss)
Line 7b
Line 10
Line 12a
Line 12b
Line 12c
Line 12d
Blindness
Line 12e Standard Deduction or Itemized Deductions
Standard Deduction
Itemized Deductions
Standard Deduction Worksheet for Dependents—Line 12e
Qualified Business Income Deduction (Section 199A Deduction)
Additional Deductions From Schedule 1-A, Line 38
Tax
Foreign Earned Income Tax Worksheet—Line 16
Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Child Tax Credit and Credit for Other Dependents
more →
