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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)
Line 25a—Form(s) W-2
Line 25b—Form(s) 1099
Line 25c—Other Forms
2025 Estimated Tax Payments
What Is the EIC?
To Take the EIC:
Step 1. All Filers
Step 2. Investment Income
Step 3. Qualifying Child
Step 4. Filers Without a Qualifying Child
Step 5. Earned Income
Step 6. How To Figure the Credit
Line 27b
Line 27c
Definitions and Special Rules
EIC Table
Additional Child Tax Credit
American Opportunity Credit
Refundable Adoption Credit
Amount Overpaid
Refund Offset
Deposit Refund Into Multiple Accounts
Injured Spouse
Amount Refunded to You
Benefits of Direct Deposit
Line 35b
Line 35c
Line 35d
Sample Check—Lines 35b Through 35d
Reasons Your Direct Deposit Request Will Be Rejected
Applied to Your 2026 Estimated Tax
Amount You Owe
Amount You Owe
Pay Online
Pay by Phone
Pay by Mobile Device
Pay by Cash
Pay by Check or Money Order
What if You Can’t Pay?
Estimated Tax Penalty
Figuring the Penalty
Third Party Designee
Sign Your Return
Court-Appointed Conservator, Guardian, or Other Fiduciary
Child’s Return
Requirements for a Paper Return
Requirements for an Electronic Return
Identity Protection PIN
Phone Number and Email Address
Paid Preparer Must Sign Your Return
Assemble Your Return
Tax Table
Introduction
How To Avoid Common Mistakes
Innocent Spouse Relief
Income Tax Withholding and Estimated Tax Payments for 2026
Secure Your Tax Records From Identity Theft
How Do You Make a Gift To Reduce Debt Held By the Public?
How Long Should Records Be Kept?
Amended Return
Need a Copy of Your Tax Return Information?
Past Due Returns
How To Get Tax Help
Note:
Interest and Penalties
Interest
Penalties
Refund Information
General Instructions
Form(s) 1099-K
Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Line 2a
Line 2b
Business Income or (Loss)
State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
Other Gains or (Losses)
Unemployment Compensation
Other Income
Line 8a
Line 8b
Line 8c
Line 8d
Line 8e
Line 8f
Line 8h
Line 8i
Line 8j
Line 8k
Line 8l
Line 8m
Line 8n
Line 8o
Line 8p
Line 8q
Line 8r
Line 8s
Line 8t
Line 8u
Line 8v
Line 8z
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