Step 4. Filers Without a Qualifying Child

1. Are you a married taxpayer whose filing status is married filing separately or head of household?

[ ] Yes.

[ ] No.

2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2025? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1960, and before January 2, 2001.) If your spouse died in 2025 or if you are preparing a return for someone who died in 2025, see Pub. 596 before you answer.

[ ] Yes.

[ ] No.

3. Was your main home, and your spouse’s if filing a joint return, in the United States for more than half of 2025? Your main home can be any location where you regularly live. If your main home (and spouse’s if filing a joint return) was in the United States for more than half of 2025, check the box to the right of the address block on page 1 of Form 1040 or 1040–SR. See Main home and United States , later. Members of the military stationed outside the United States, see Members of the military , later, before you answer.

[ ] Yes.

[ ] No.

4. Are you filing a joint return for 2025?

[ ] Yes.

[ ] No.

5. Could you be a qualifying child of another person for 2025? (Check “No” if the other person isn’t 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 (see Pub. 596 for examples).)

[ ] Yes.

[ ] No.

6. Can 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.

[ ] No.