IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Installment Agreement If you can’t pay the full amount due with your re- turn, you can ask to make monthly installment payments for the full or a partial amount. How- ever, you will be charged interest and may be charged a late payment penalty on the tax not paid by the date your return is due, even if your request to pay in installments is granted. If your request is granted, you must also pay a …”
You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you.
1. Individuals in general. (There are special rules for individuals whose spouse has died, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. territories.)
2. Dependents.
3. Certain children under age 19 or full-time students.
4. Self-employed persons.
5. Aliens.
The filing requirements for each category are explained in this chapter.
The filing requirements apply even if you don’t owe tax.
Even if you don’t have to file a return, it may be to your advantage to do so.
See Who Should File, later.
File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W -2 you received, or how many states you lived in during the year. Don’t file more than one original return for the same year, even if you haven’t received your refund or haven’t heard from the IRS since you filed.
Individuals—In General If you are a U.S. citizen or resident, whether you must file a return depends on three factors.
1. Your gross income.
2. Your filing status.
3. Your age.
To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Even if no table shows that you must file, you may need to file to get money back. See Who Should File , later.
Gross income. This includes all income you receive in the form of money, goods, property, and services that isn’t exempt from tax. It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Include part of your social security benefits if:
1. You were married, filing a separate return, and you lived with your spouse at any time during 2025; or
2. Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly).
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If either (1) or (2) applies, see the Instructions for Form 1040 or Pub. 915 to figure the social security benefits you must include in gross income. Common types of income are discussed in Part Two of this publication.
Community property states. Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community property and what is separate income. For details, see Form 8958 and Pub. 555.
Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must generally report half the combined community income of the individual and their domestic partner. See Pub. 555.
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