IRS Publication 17 — Your Federal Income Tax (Individuals)

This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more.

How this publication is arranged. Pub. 17 closely follows Form 1040, U.S. Individual Income Tax Return, and Form 1040 -SR, U.S. Tax Return for Seniors, and their three Schedules 1 through 3.

Pub. 17 is divided into four parts.

Each part is further divided into chapters, most of which generally discuss one line of the form or one line of one of the three schedules.

The introduction at the beginning of each part lists the schedule(s) discussed in that part.

The table of contents inside the front cover, the introduction to each part, and the index in the back of the publication are useful tools to help you find the information you need.

What is in this publication. This publication begins with the rules for filing a tax return. It explains:

1. Who must file a return,

2. When the return is due,

3. How to e-file your return, and

4. Other general information.

It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax.

Throughout this publication are examples showing how the tax law applies in typical situations. Also throughout this publication are flowcharts and tables that present tax information in an easy -to-understand manner. Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. References to those other publications are provided for your information.

Icons. Small graphic symbols, or icons, are used to draw your attention to special information. See Table 1 for an explanation of each icon used in this publication.

What is not covered in this publication. Some material that you may find helpful is not included in this publication but can be found in your tax form instructions booklet.

This includes lists of:

• Where to report certain items shown on information documents, and

• Tax Topics you can read at IRS.gov/T axT opics.

If you operate your own business or have other self -employment income, such as from babysitting or selling crafts, see the following publications for more information.

• Pub. 334, Tax Guide for Small Business.

• Pub. 225, Farmer’s Tax Guide.

• Pub. 587, Business Use of Your Home.

Help from the IRS. There are many ways you can get help from the IRS. These are explained under How To Get Tax Help at the end of this publication.

Comments and suggestions.

We welcome your comments about this publication and suggestions for future editions.