Tax guide

2025 Tax Reference Guide

Click on one of the categories below to find forms, explanations, and other tools to help you manage your taxes.

Tax Calendar

2025 Important dates*

January 15, 2025

Fourth Quarter 2024 Estimated Tax Payment Due — If you are self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, postmark this payment by January 15, 2025.

April 15, 2025

First Quarter 2025 Estimated Tax Payment Due

2024 Individual Tax Returns Due — Most taxpayers have until April 15 to file tax returns. Email or postmark your returns by midnight on this date.

Last Day To Make A 2024 IRA Contribution — If you have not already contributed fully to your retirement account for 2024, April 15 is your last chance to fund a traditional IRA or a Roth IRA

Individual Tax Return Extension Form Due — If you cannot file your taxes on time, file your request for an extension by April 15 to push your deadline back to October 15, 2025.

Individual Tax Return Extension Form Due — If you cannot file your taxes on time, file your request for an extension by April 15 to push your deadline back to October 15, 2025.

*If you live in a location affected by a natural disaster, check with the IRS, as your tax-filing deadline may have been adjusted.

June 16, 2025

Second Quarter 2025 Estimated Tax Payment Due

September 15, 2025

Fourth Quarter 2024 Estimated Tax Payment Due — If you are self-employed or have other fourth-quarter income that requires you to pay quarterly estimated taxes, postmark this payment by January 15, 2025.

October 15, 2025

Extended Individual Tax Returns Due — If you received an extension, you have until October 15 to file your  2025 tax return.

*If you live in a location affected by a natural disaster, check with the IRS, as your tax-filing deadline may have been adjusted.

Tax Forms

These links will let you download the Internal Revenue Service's most frequently requested tax forms. Clicking on one of these links will download a PDF version of the form directly from the Internal Revenue Service website.

1040

U.S. Individual Income Tax Return

Form & Instructions

1040-SR

An alternative to the Form 1040 for taxpayers who are 65 and older.

Form & Instructions

1040ES

Estimated Tax for Individuals. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, or alimony).

Form & Instructions

1040X

Amended U.S. Individual Income Tax Return

Form & Instructions

5305 - SIMPLE

Savings Incentive Match Plan for Employees of Small Employers

Form & Instructions

Schedule 1 (1040)

Additional Income and Adjustments to Income

Form & Instructions

Schedule 2 (1040)

Additional Taxes

Form & Instructions

Schedule 3 (1040)

Additional Credits & Payments

Form & Instructions

Schedule A (1040)

Itemized Deductions. If you itemize, you can deduct a part of your medical and dental expenses and un-reimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.

Form & Instructions

Schedule B (Form 1040)

Interest and Ordinary Dividends

Form & Instructions

Schedule C (Form 1040)

Profit or Loss from Business (Sole Proprietorship)

Form & Instructions

Schedule D (Form 1040)

Capital Gains and Losses. Use this form to report the sale or exchange of a capital asset not reported on another form or schedule, gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit, capital gain distributions not reported directly on Form 1040, and non-business bad debts.

Form & Instructions

Schedule E (Form 1040)

Supplemental Income and Loss. Use Schedule E to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).

Form & Instructions

Schedule SE (Form 1040)

Self-Employment Tax. Use this form to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program.

Form & Instructions

W-4

Employee's Withholding Allowance Certificate. Complete this form so your employer can withhold the correct federal income tax from your pay.

Form & Instructions

W-2

Wage and Tax Statement. Every employer who pays for services performed by an employee, including noncash payments, must file a Form W-2 for each employee - even if the employee is related to the employer.

Form & Instructions

W-9

Request for Taxpayer Identification Number and Certification. Anyone who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Form & Instructions

1099

Miscellaneous Income Statement. Every business that pays for services performed by a non-employee must file a copy of Form 1099 for each non-employee.

Form & Instructions

1099-NEC

Form to report nonemployee compensation.

Form & Instructions

941

Employer's Quarterly Federal Tax Return.

Form & Instructions

4868

Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

Form & Instructions

8863

Education Credits (American Opportunity and Lifetime Learning Credits). Use this form to figure and claim tax credits for qualified education expenses paid to an eligible postsecondary educational institution.

Form & Instructions

This content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation.

Tax Publications

These links will let you download a number of very useful tax publications from the Internal Revenue Service. Clicking on one of these links will download a PDF version of the publication directly from the Internal Revenue Service website.

Your Rights As a Tax Payer

Download Form

Armed Forces’ Tax Guide

This publication covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans’ benefits or give the basic tax rules that apply to all taxpayers.

Download Form

Your Appeal Rights and How To Prepare a Protest If You Don’t Agree

This Publication tells you how to appeal your tax case if you don’t agree with the Internal Revenue Service findings in an audit or other review.

Download Form

Employer’s Tax Guide

A guide to taxes for employers and business owners.

Download Form

Your Income Tax for Individuals

This publication covers the general rules for filing a federal income tax return. It explains the tax law to help you make sure you pay only the tax you owe and no more.

Download Form

Tax Guide for Small Businesses (for individuals who use Schedule C or Schedule C-EZ)

The publication provides general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. It provides information on business income, expenses, and tax credits that may help you file your income tax return.

Download Form

Exemptions, Standard Deduction, and Filing Information

This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who should file; what status to use; how many exemptions to claim; and the amount of the standard deduction.

Download Form

Medical and Dental Expenses (including the Health Coverage Tax Credit)

This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).

Download Form

Child and Dependent Care Expenses

This publication explains the tests you must meet to claim the credit for child and dependent care expenses.

Download Form

Divorced or Separated Individuals

This publication explains tax rules that apply if you are divorced or separated from your spouse.

Download Form

Charitable Contributions

This publication explains how to claim a deduction for your charitable contributions.

Download Form

Examination of Returns, Appeal Rights, and Claims for Refund

This publication discusses general rules and procedures that the IRS follows in examinations.

Download Form

Individual Retirement Arrangements (IRAs)

This publication discusses traditional, Roth, and SIMPLE IRAs. It explains the rules for setting up an IRA, contributing to an IRA, transferring money or property to or from an IRA, receiving distributions from an IRA, and taking credit for contributions to an IRA.

Download Form

Survivors, Executors and Administrators

This publication is designed to help those in charge of the estate of an individual who has died. It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the deceased person.

Download Form

Health Savings Accounts and Other Tax-Favored Health Plans

This publication explains health savings accounts (HSAs), medical savings accounts (Archer MSAs and Medicare Advantage MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).

This content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation.

Download Form

Tax Rates

Tables to enable you to find your federal marginal income tax rate. 

This content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation.