IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Gambling Winnings Income tax is withheld at a flat 24% rate from certain kinds of gambling winnings. Gambling winnings of more than $5,000 from the following sources are subject to in- come tax withholding. • Any sweepstakes; wagering pool, including payments made to winners of poker tour- naments; or lottery. • Any other wager, if the proceeds are at least 300 times the amount of the bet.”
Spouse unable to sign. If your spouse is unable to sign for any reason, see Signing a joint return in chapter 2.
Child’s return. If a child has to file a tax return but can’t sign the return, the child’s parent, guardian, or another legally responsible person must sign the child’s name, followed by the words “By (your signature), parent for minor child.” Paid Preparer Generally, anyone you pay to prepare, assist in preparing, or review your tax return must sign it and fill in the other blanks, including their Preparer Tax Identification Number (PTIN), in the paid preparer’s area of your return.
Many preparers are required to e-file the tax returns they prepare. They sign these e-filed returns using their tax preparation software. However, you can choose to have your return completed on paper if you prefer. In that case, the paid preparer can sign the paper return manually or use a rubber stamp or mechanical device. The preparer is personally responsible for affixing their signature to the return.
If the preparer is self -employed (that is, not employed by any person or business to prepare the return), the preparer should check the self-employed box in the “Paid Preparer Use Only” space on the return.
The preparer must give you a copy of your return in addition to the copy filed with the IRS. If you prepare your own return, leave this area blank. If another person prepares your return and doesn’t charge you, that person shouldn’t sign your return.
If you have questions about whether a preparer must sign your return, contact any IRS office. Refunds When you complete your return, you will determine if you paid more income tax than you owed. If so, you can get a refund of the amount you overpaid or you can choose to apply all or part of the overpayment to your next year’s (2026) estimated tax.
If you choose to have a 2025 overpayment applied to your 2026 estimated tax, you can’t change your mind and have any of it refunded to you after the due date (without extensions) of your 2025 return.
Follow the Instructions for Form 1040 to complete the entries to claim your refund and/or to apply your overpayment to your 2026 estimated tax. If your refund for 2025 is large, you may want to decrease the amount of income tax withheld from your pay in 2026. See chapter 4 for more information.
Have your refund deposited directly into your checking, savings, health savings, brokerage, or other similar account, including an individual retirement arrangement (IRA). Follow the Instructions for Form 1040 to request direct deposit. CAUTION !
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DIRECT DEPOSIT Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go to IRS.gov/ModernPayments.
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