The basic steps to file a tax return

Filing a tax return means sending the IRS a form that reports your income, deductions, and tax payments for the year. You gather documents showing what you earned and what you paid in taxes, fill out the right form, and submit it by April 15 (or the next business day if that falls on a weekend or holiday). The IRS then processes your return and either sends you a refund or tells you what you owe.

You can file on paper by mailing forms to the IRS, or file electronically using tax software or a tax professional. Electronic filing is faster — the IRS acknowledges receipt within 24 hours — and reduces errors because the software catches math mistakes before you submit.

Key Takeaways

  • You need documents showing your income (W-2s from employers, 1099s from other sources), tax payments already made, and deductions you plan to claim.
  • The form you use depends on your income level and situation: most people use Form 1040, but some use shorter forms like 1040-SR or 1040-NR.
  • You can file by mail, use free tax software if your income is below a certain threshold, or pay a tax professional to file for you.
  • The important date is April 15 each year, but you can request a six-month extension by filing Form 4868 before the important date — the extension delays filing, not payment of taxes owed.

Gather your documents before you start

Before you begin filling out any form, collect every document that shows money coming in or going out. If you worked as an employee, your employer sends you a W-2 by January 31, which shows your wages and taxes withheld. If you earned money from a business, freelance work, or investments, you will receive a 1099 — the exact type depends on the source (1099-NEC for self-employment, 1099-INT for interest, 1099-DIV for dividends, and others).

Gather receipts or statements for deductions you plan to claim. If you own a home, collect your mortgage interest statement (Form 1098) and property tax records. If you made charitable donations, keep receipts. If you paid student loan interest, you will receive a Form 1098-E. If you paid medical expenses, gather those bills. If you had business expenses as a self-employed person, collect invoices and receipts showing what you spent.

Also collect proof of tax payments you already made: pay stubs showing federal withholding, quarterly estimated tax payment confirmations, or records of state tax refunds applied to your federal return. The more organized your documents are before you start, the faster the filing process moves.

Choose which form to file

The IRS offers different forms depending on your income and situation. Form 1040 is the standard form most people use. Form 1040-SR is a simplified version for people age 65 or older with straightforward income. Form 1040-NR is for nonresidents or dual-status aliens. If you are a resident of Puerto Rico, you may use Form 1040-PR.

Your choice of form does not change what you owe in taxes — it is just a different layout. The IRS website has a tool that asks you questions about your age, income sources, and filing status, then tells you which form fits your situation. Most people can use the standard Form 1040 regardless of income level.

Decide how to file: software, professional, or paper

You have three main routes: file yourself using tax software, hire a tax professional, or file by mail on paper.

Tax software walks you through questions about your income and deductions, then fills in the form for you. The IRS maintains a list of free software options for people whose income is below a certain threshold (the threshold changes yearly). If your income is above that limit, you can buy software from companies like TurboTax, H&R Block, or TaxAct. Software typically costs between $60 and $200 depending on how complex your return is. Software files electronically, which means faster processing and when ready confirmation that the IRS received it.

Tax professionals — accountants, enrolled agents, or tax preparers — gather your documents, fill out your forms, and file on your behalf. They charge a fee, usually between $150 and $500 depending on how complicated your situation is. A professional is useful if you are self-employed, own rental property, have investment income, or are unsure which deductions you can claim. The IRS website has a tool to find a tax professional in your area.

Paper filing means printing the form, filling it out by hand or on a computer, and mailing it to the IRS address listed in the form instructions. Paper returns take longer to process — typically 4 to 6 weeks instead of 24 hours — and you will not know if the IRS received it until they send you a notice. Paper filing is rare now, but it is an option if you do not have internet access or prefer not to file electronically.

What happens after you file

If you file electronically, the IRS sends you an acknowledgment within 24 hours confirming they received your return. If you file by mail, you will not hear anything unless there is a problem or you are owed a refund.

The IRS then processes your return. If everything matches their records (your W-2s, 1099s, and tax payments), processing takes about 21 days for electronic returns and 4 to 6 weeks for paper returns. If you are owed a refund, the IRS deposits it into your bank account or mails you a check. If you owe taxes, the IRS sends you a bill with payment instructions.

If the IRS finds a discrepancy — for example, a W-2 they received does not match what you reported — they send you a notice explaining the difference and asking you to respond. You have time to provide documentation or agree with their correction. Do not ignore IRS notices; responding promptly prevents penalties and interest from building up.

Filing an extension if you need more time

If you cannot file by April 15, you can request a six-month extension by filing Form 4868 before the important date. An extension gives you until October 15 to file your return. You can file Form 4868 electronically through tax software, by mail, or through a tax professional.

Important: an extension delays when you have to file, but not when you have to pay. If you owe taxes, you still owe them by April 15 even if you have an extension. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount. If you are owed a refund, there is no penalty for filing late — you just receive your refund later.

Special situations that change how you file

If you are self-employed, you file the same Form 1040 but also attach Schedule C, which reports your business income and expenses. You will also owe self-employment tax (Social Security and Medicare), which you calculate on Schedule SE.

If you have rental income, you attach Schedule E to report rent received and expenses like mortgage interest, property tax, repairs, and depreciation. If you have investment income, you may need to attach Schedule D to report capital gains or losses. If you have dependents, you claim them on your main form and may be able to claim the Child Tax Credit or Earned Income Tax Credit, which you calculate on separate schedules.

If you are married, you can file jointly (one return for both spouses) or separately (two returns). Filing jointly usually results in lower taxes, but filing separately may be better in specific situations — a tax professional can tell you which is best for you. If you are divorced or separated, you file based on your marital status on December 31 of the tax year.

Frequently Asked Questions

Do I have to file a tax return if I did not earn much money?

The IRS sets a minimum income threshold — if your income is below it, you do not have to file. The threshold depends on your age, filing status, and type of income. For 2024, a single person under 65 with only wage income does not have to file if they earned less than $14,600. However, filing may still benefit you if taxes were withheld from your paychecks, because you would get a refund.

What if I lost my W-2 or 1099?

Contact your employer or the organization that issued the form and ask for a copy. They are required to send you a duplicate. If you cannot reach them, the IRS can tell you what income they have on record for you. You can file your return using the information the IRS has, and correct it later if the numbers do not match.

Can I file my return before I receive all my documents?

You can file once you have the documents for the income you have received so far, but you should wait until you have everything. If you file early and then receive another 1099 or W-2, you will have to file an amended return (Form 1040-X), which takes extra time. It is usually faster to wait a few days and file once.

What if I made a mistake on my return after I filed it?

File an amended return using Form 1040-X. You have three years from the original due date to file an amendment. If the mistake means you owe more money, file the amendment as soon as you notice it to avoid additional interest and penalties. If the mistake means you are owed a refund, you can file an amendment anytime within the three-year window.

How do I know if the IRS received my paper return?

Mail your return to the address listed in the form instructions using certified mail with return receipt requested. This gives you proof of delivery. The IRS will send you a notice once they process it, which takes 4 to 6 weeks. If you do not hear anything after six weeks, contact the IRS using the phone number on their website.