Official Legal Form
Form 1040 PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
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1040 U.S. Individual Income Tax Return 2025
Department of the Treasury—Internal Revenue Service
Form OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning , 2025, ending , 20 See separate instructions.
Filed pursuant to section 301.9100-2 Combat zone Deceased MM / DD / YYYY Spouse MM / DD / YYYY
Other
Your first name and middle initial Last name Your social security number
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Check here if your main home, and your
spouse’s if filing a joint return, was in
the U.S. for more than half of 2025.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code Presidential Election Campaign
Check here if you, or your spouse
if filing jointly, want $3 to go to
Foreign country name Foreign province/state/county Foreign postal code this fund. Checking a box below
will not change your tax or refund.
You Spouse
Filing Status Single Head of household (HOH)
Check only Married filing jointly (even if only one had income) Qualifying surviving spouse (QSS)
one box. Married filing separately (MFS). Enter spouse’s SSN above If you checked the HOH or QSS box, enter the child’s name
if the qualifying person is a child but not your dependent:
and full name here:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their
name (see instructions and attach statement if required):
Digital Assets At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . Yes No
Dependents Dependent 1 Dependent 2 Dependent 3 Dependent 4
(see instructions) (1) First name
(2) Last name
If more
than four (3) SSN
dependents, (4) Relationship
see instructions
(5) Check if lived (a) Yes (a) Yes (a) Yes (a) Yes
and check with you more
here . . than half of 2025 (b) And in the U.S. (b) And in the U.S. (b) And in the U.S. (b) And in the U.S.
(6) Check if Full-time Permanently Full-time Permanently Full-time Permanently Full-time Permanently
student and totally student and totally student and totally student and totally
disabled disabled disabled disabled
(7) Credits Child tax Credit for Child tax Credit for Child tax Credit for Child tax Credit for
credit other credit other credit other credit other
dependents dependents dependents dependents
Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6 months of 2025, or you are legally
separated according to your state law under a written separation agreement or a decree of separate maintenance and you did not
live in the same household as your spouse at the end of 2025.
Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a
Attach Form(s) b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b
W-2 here. Also c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c
attach Forms
W-2G and d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d
1099-R if tax e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . 1e
was withheld.
If you did not
f Employer-provided adoption benefits from Form 8839, line 31 . . . . . . . . . . . 1f
get a Form g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g
W-2, see
instructions. h Other earned income (see instructions). Enter type and amount: 1h
i Nontaxable combat pay election (see instructions) . . . . . . . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . 1z
Attach Sch. B 2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b
if required. 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b
c Check if your child’s dividends are included in 1 Line 3a 2 Line 3b
4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b
c Check if (see instructions) . . . . . 1 Rollover 2 QCD 3
5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b
c Check if (see instructions) . . . . . 1 Rollover 2 PSO 3
6a Social security benefits . . 6a b Taxable amount . . . . . . 6b
c If you elect to use the lump-sum election method, check here (see instructions) . . . . .
d If you are married filing separately and lived apart from your spouse the entire year (see inst.), check here
7a Capital gain or (loss). Attach Schedule D if required . . . . . . . . . . . . . . 7a
b Check if: Schedule D not required Includes child’s capital gain or (loss)
8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . 8
9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income . . . . . . . . . 9
10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . 10
11a Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11a
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2025) Created 9/5/25
Form 1040 (2025) Page 2
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . . 11b
Credits 12a Someone can claim You as a dependent Your spouse as a dependent
b Spouse itemizes on a separate return c You were a dual-status alien
d You: Were born before January 2, 1961 Are blind
Spouse: Was born before January 2, 1961 Is blind
Standard
deduction for— e Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . 12e
• Single or 13a Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . 13a
Married filing
separately, b Additional deductions from Schedule 1-A, line 38 . . . . . . . . . . . . . . . 13b
$15,750 14 Add lines 12e, 13a, and 13b . . . . . . . . . . . . . . . . . . . . . 14
• Married filing
jointly or 15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . . 15
Qualifying 16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16
surviving
spouse, 17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17
$31,500
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18
• Head of
household, 19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . 19
$23,625
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . 20
• If you checked
a box on line 21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21
12a, 12b, 12c, 22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22
or 12d, see inst.
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . 23
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . 24
Payments 25 Federal income tax withheld from:
and a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a
Refundable b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b
Credits c Other forms (see instructions) . . . . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d
26 2025 estimated tax payments and amount applied from 2024 return . . . . . . . . . . 26
If you made estimated tax payments with your former spouse in 2025,
If you have a enter their SSN (see instructions):
qualifying child,
you may need to 27a Earned income credit (EIC) . . . . . . . . . . . . . . 27a
attach Sch. EIC. b Clergy filing Schedule SE (see instructions) . . . . . . . . . . . . . . . .
c If you do not want to claim the EIC, check here . . . . . . . . . . . . . . .
28 Additional child tax credit (ACTC) from Schedule 8812. If you do not want
to claim the ACTC, check here . . . . . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . 29
30 Refundable adoption credit from Form 8839, line 13 . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31
32 Add lines 27a, 28, 29, 30, and 31. These are your total other payments and refundable credits . 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a
Direct deposit? b Routing number c Type: Checking Savings
See instructions.
d Account number
36 Amount of line 34 you want applied to your 2026 estimated tax . . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . . . 37
38 Estimated tax penalty (see instructions) . . . . . . . . . . 38
Third Party Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete below. No
Designee Designee’s Phone Personal identification
name no. number (PIN)
Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Joint return? Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an
See instructions. Identity Protection PIN, enter it here
Keep a copy for
(see inst.)
your records.
Phone no. Email address
Paid Preparer’s name Preparer’s signature Date PTIN Check if:
Preparer Self-employed
Use Only Firm’s name Phone no.
Firm’s address Firm’s EIN
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2025)
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