The process is the same whether you use software or a preparer. Knowing the sequence tells you what you are being asked for and why.
Filing a US federal return has six stages. Most of the difficulty is in the first one.
You generally must file if your gross income exceeds the threshold for your filing status and age, which broadly tracks the standard deduction. Self-employment income of $400 or more creates a filing obligation regardless.
You may also want to file when you are not required to — if tax was withheld, filing is how you get it back.
Non-citizens: establish first whether you are a resident or nonresident alien. That decides the form. See which US tax form do you need.
The ones that arrive without you asking:
The ones you have to assemble yourself: records of self-employment income and expenses, charitable donations, medical expenses if you will itemise, and foreign account records if you have any.
Wait for everything before filing. A late 1099 arriving after you file means an amended return.
| Status | Applies when |
|---|---|
| Single | Unmarried on 31 December |
| Married filing jointly | Married, filing one return together |
| Married filing separately | Married, filing separately — usually worse, occasionally necessary |
| Head of household | Unmarried, paying over half the cost of a home for a qualifying person |
| Qualifying surviving spouse | Spouse died in one of the two prior years, with a dependent child |
Head of household carries a larger standard deduction and wider brackets than single. It is the status most often missed by people who qualify.
Take whichever is larger. For tax year 2025 the standard deduction is $15,750 single and $31,500 married filing jointly.
Itemising is worth doing only if your deductible expenses — mortgage interest, state and local taxes within the cap, charitable gifts, large medical expenses — exceed that. For most filers they do not.
Electronically is the default and the fastest. Options:
On paper is still permitted but slow, and refunds take substantially longer.
Keep a copy of everything you filed, and the acknowledgement of acceptance.
If you owe: payment is due by 15 April regardless of any filing extension. Paying from abroad has its own mechanics — see how to pay US tax from outside the United States.
If you are owed: refunds now generally require direct deposit; paper cheques are being phased out following an executive order effective 30 September 2025. Refunds claiming the Earned Income Tax Credit or Additional Child Tax Credit are held by law until later in the season — for 2026 these were expected from 2 March.
| Tax year 2025 | |
|---|---|
| Filing season opened | 26 January 2026 |
| Filing deadline | 15 April 2026 |
| Automatic extension, living abroad | 15 June 2026, no form needed |
| Extension via Form 4868 | 15 October 2026 |
Every extension is an extension to file. Interest accrues on unpaid tax from 15 April in all cases.
File anyway. The failure-to-file penalty is substantially heavier than the failure-to-pay penalty, so filing on time and paying late is much better than doing neither. Payment plans are available directly from the IRS.