Do You Have To File?
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. territory should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.
Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits.
- Earned income credit.
- Additional child tax credit.
- American opportunity credit.
- Premium tax credit.
- Refundable adoption credit.
See Pub. 501 for details. Also, see Pub. 501 if you do not have to file but received a Form 1099-B or 1099-DA (or substitute statement).
Requirement to reconcile advance payments of the premium tax credit. If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2025 and advance payments of the premium tax credit were made for this coverage, you must file a 2025 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else’s 2025 return, you do not have to attach Form 8962.
Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2025 or was a full-time student under
age 24 at the end of 2025. To do so, use Form 8814. If you make this election, your child doesn’t have to file a return. For details, use Tax Topic 553 or see Form 8814.
A child born on January 1, 2002, is considered to be age 24 at the end of 2025. Do not use Form 8814 for such a child.
Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. Generally, you are a resident alien if you meet either the green card test or the substantial presence test for 2025. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
- You were married to a U.S. citizen or resident alien at the end of 2025.
- You elected to be taxed as a resident alien.
For more information, see Nonresident aliens and dual-status aliens, later, and Pub. 519.
Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.
When and Where Should You File?
File Form 1040 or 1040-SR by April 15, 2026. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency opera-
tion, you may be able to file later. See Pub. 3 for details.
If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.
The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Form 1040 or 1040-SR filed in 2026. The address for returns filed after 2026 may be different. See IRS.gov/Form1040 for any updates.
What if You Can’t File on Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn’t extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
- You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
- You are in military or naval service on duty outside the United States and Puerto Rico.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are