Where to File and What You Need Before You Start

You can file your tax return in three ways: online using tax software, by mail using paper forms, or in person at an IRS office or through a volunteer tax preparation site. Most people file online because it is faster and the IRS processes it more quickly. Paper filing takes four to six weeks to process. You will need your Social Security number, W-2 forms from your employer, 1099 forms for other income, receipts for deductions you plan to claim, and last year's tax return if you have one.

The IRS does not charge you to file. Tax software companies charge for their services, but the IRS Free File program offers free filing software to people who earned less than a certain amount in the tax year — that income limit changes each year. You can find the current limit and the list of participating software companies on IRS.gov.

Key Takeaways

  • You can file online through tax software, by mail with paper forms, or at a volunteer tax preparation site, and online filing is processed fastest.
  • Gather your W-2 forms from employers, 1099 forms for other income, and receipts for deductions before you start.
  • The IRS Free File program offers free software to people below a certain income threshold, which you can find on IRS.gov.
  • The filing deadline is usually April 15, but you can request an automatic six-month extension by filing Form 4868.
  • If you owe money, you can pay in full when you file or set up a payment plan through the IRS website.

Filing Online With Tax Software

Tax software walks you through your income, deductions, and credits step by step. You enter information from your W-2 and 1099 forms, answer questions about your life situation (married, divorced, dependents, home ownership), and the software calculates what you owe or what refund you should receive. Most software lets you file electronically the same day you finish, and the IRS confirms receipt within 24 hours.

If you use paid software, the cost ranges from $60 to $150 depending on how complex your return is. State returns often cost extra. If you earned under the IRS Free File income limit, you can use participating software at no cost. The software companies that participate in Free File include TurboTax, H&R Block, TaxAct, and others — the full list is on IRS.gov under "Free File".

Filing by Mail With Paper Forms

Paper filing requires you to fill out Form 1040 (the main return form) and any schedules that apply to your situation — Schedule A if you itemize deductions, Schedule C if you are self-employed, Schedule D if you have capital gains, and others. You can download these forms from IRS.gov or request them by phone at 1-800-829-3676. The IRS also mails forms to people who request them.

Once you complete the forms, sign and date them, then mail them to the address listed in the form instructions. That address varies by state. Include a check or money order if you owe taxes — write your Social Security number and "2024 Form 1040" on the check. Keep a copy for your records. Processing takes four to six weeks, and you can track your return status on IRS.gov using "Where's My Refund?" after it has been received.

Using Volunteer Tax Preparation Sites

The IRS partners with nonprofits and community organizations to offer free tax preparation through the Volunteer Income Tax Assistance (VITA) program. A trained volunteer prepares your return for you at no cost. VITA sites are open during tax season (usually January through April) and are located in libraries, community centers, and nonprofit offices. You can find a site near you by entering your zip code on the VITA locator at IRS.gov.

To use VITA, bring your Social Security number, photo ID, W-2 and 1099 forms, and receipts for deductions. The volunteer will ask you questions, fill out your forms, and file electronically. This is a good option if you are uncomfortable using software or prefer to have someone walk through the process with you. There is no income limit for VITA, though some sites prioritize people with lower incomes.

Deductions and Credits That Lower What You Owe

A deduction reduces the income the IRS taxes you on. You can take the standard deduction (a flat amount that depends on your age and filing status) or itemize deductions if you have large expenses like mortgage interest, property taxes, or medical bills. Most people take the standard deduction because it is simpler and often larger than their itemized deductions.

A credit reduces the tax you owe dollar for dollar. Common credits include the Earned Income Tax Credit (EITC) for lower-income workers, the Child Tax Credit for parents, and the American Opportunity Credit for students. These are worth hundreds or thousands of dollars. Tax software and VITA volunteers will ask you questions to determine which credits you may be able to claim.

What Happens After You File

If you file electronically, the IRS confirms receipt within 24 hours. If you are owed a refund, it usually arrives within 21 days if you chose direct deposit to your bank account, or three to four weeks if you requested a check. You can check the status of your refund on IRS.gov using "Where's My Refund?" — you will need your Social Security number, filing status, and the refund amount.

If you owe taxes, you can pay when you file or set up a payment plan. The IRS offers short-term plans (120 days or less) at no cost and long-term installment agreements that charge a setup fee and monthly interest. You can set up a payment plan on IRS.gov, by phone at 1-800-829-1040, or through a tax professional.

Filing an Extension if You Need More Time

If you cannot file by April 15, you can request an automatic six-month extension by filing Form 4868. This gives you until October 15 to file your return. You can file Form 4868 online through tax software, by mail, or through IRS.gov. Filing an extension does not extend the deadline to pay taxes you owe — if you expect to owe money, estimate what you will owe and pay it by April 15 to avoid penalties and interest.

An extension only delays filing your return, not paying your taxes. If you file late without an extension, the IRS charges a failure-to-file penalty (usually 5% of unpaid taxes per month) and a failure-to-pay penalty (0.5% per month). These penalties add up quickly, so filing an extension before the deadline is better than filing late.

Frequently Asked Questions

Do I have to file a tax return?

You must file if your income exceeds a threshold that depends on your age and filing status. For 2024, a single person under 65 must file if they earned more than $14,600. If you earned less, you do not have to file, but you may want to if you had taxes withheld from your paycheck — you would receive a refund. Check IRS.gov for the current income thresholds for your situation.

What if I lost my W-2 or 1099 form?

Contact your employer or the organization that issued the form and ask for a copy. They are required to send you a copy if you request it. If you cannot reach them, you can call the IRS at 1-800-829-1040 and they can contact the employer on your behalf. You can also file your return without the form if you have the information — the IRS will match it to the copy the employer filed.

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

You can file an amended return using Form 1040-X. You have three years from the original filing date to amend a return. If you are owed a refund, file the amended return as soon as you notice the error. If you owe additional taxes, file it quickly to minimize penalties and interest.

Can I file my taxes if I do not have a Social Security number?

You need a Social Security number or Individual Taxpayer Identification Number (ITIN) to file. If you do not have either, you can apply for an ITIN through the IRS. The process takes several weeks, so apply early if you need one for the current tax year.

What if I cannot pay the taxes I owe?

File your return anyway, even if you cannot pay. The IRS charges penalties and interest on unpaid taxes, but filing on time reduces the penalty. Once you file, you can set up a payment plan on IRS.gov or call 1-800-829-1040 to discuss options. The IRS also has hardship programs for people facing financial difficulty.