TAX YEAR
2025

1040 (and 1040-SR)

INSTRUCTIONS

Including the instructions for
Schedules 1 through 3

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2025 Changes

See What’s New in these instructions.

Future Developments

See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

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Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.

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