Get ready to file your taxes

IRS App

Taxpayers can use the IRS app to securely access selected IRS Individual Online Account service from a mobile device. The app also allows taxpayers to check refund status, find free filing options and make certain payments without signing in.

Use your IRS Individual Online Account to securely access the latest information available about your federal tax account. With an online account you can:

• View key details from your tax returns filed in the last five years, such as your adjusted gross income, and download transcripts.
• Request an Identity Protection PIN.
• View available information return documents, such as Forms W-2 and certain 1099s.
• Receive and view IRS digital notices.
• View your tax balance and payments made.
• Make or schedule payments and apply for or modify payment plans.
• Approve authorization requests from tax professionals and lenders.
• Manage your communication preferences from the IRS.
• View the status of your refund for the latest three tax years.

The IRS is working to protect taxpayers from falling victim to scams and schemes. Tax scams are on the rise, and scammers will try to deceive you by impersonating the IRS—providing bad tax advice and malicious web links. Always check if a message is real if you are being pressured for money, personal, financial or employment information. Stay safe and protect yourself.

Identity theft and refund fraud

Some returns may require additional review and may take longer to process. The IRS, along with its partners in the tax industry, continue to strengthen security reviews to help protect against identity theft and refund fraud.

An IP PIN is a six-digit number that prevents someone else from filing a federal tax return using your Social Security number or individual taxpayer identification number. It’s a vital tool for ensuring the safety of your personal and financial information.

The IRS will accept Forms 1040, 1040-NR and 1040-SS even if a dependent has already been claimed on another return if the primary taxpayer on the second return includes a valid IP PIN. This will reduce the time for the agency to receive the tax return and speed the issuance of tax refunds for those with duplicate dependent returns.

The best way to sign up for an IP PIN is through your IRS Online Account. If you are unable to create an online account, alternative methods are available, such as in-person authentication at a Taxpayer Assistance Center. More information is available on how to sign up at Get an identity protection PIN (IP PIN).

Payment modernization

Following Executive Order 14247, the IRS started phasing out paper tax refund checks last year. For tax year 2026, the IRS will continue requesting banking information during tax return filing to issue refunds via direct deposit or electronic funds transfer. The IRS offers several online options for making payments or remittances related to fees, fines and taxes owed to the IRS.

The fastest and most secure way for you to get your tax refund is by filing electronically and choosing direct deposit. Make sure to enter your correct routing and account numbers on your tax return. If you need these details, sign into your online banking account or contact your financial institution.

Don’t have a bank account?

Learn how to open an account at an FDIC-Insured bank or through the National Credit Union Locator Tool. If you are a veteran, see the Veterans Benefits Banking Program (VBBP) for access to financial services at participating banks.

Prepaid debit cards or mobile apps may allow direct deposit of tax refunds

They must have routing and account numbers associated with them that can be entered on your tax return. Check with the mobile app provider or financial institution to confirm which numbers to use.

Direct deposit also avoids the possibility that a refund check could be lost, stolen or returned to the IRS as undeliverable.

Tax return preparers can be enrolled agents, certified public accountants and attorneys, and other preparers who don't have professional credentials.

Regardless of their credentials, it’s important to select an honest preparer because you trust them with your most personal information. They know about your marital status, income, family, and they have your social security numbers—the details of your financial life. To correctly complete and submit your tax return, a preparer needs to be proficient in tax preparation to ensure your return is accurate. Most tax return preparers provide outstanding and professional tax service. However, taxpayers can get hurt financially by choosing a tax return preparer who is a bad actor. Be sure to check our tips for choosing a tax preparer and how to avoid unethical “ghost” return preparers.

The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications is a searchable directory intended to help you choose a qualified preparer. You can search for preparers in your area who currently hold professional credentials recognized by the IRS or who hold an Annual Filing Season Program Record of Completion.

An ITIN only needs to be renewed if it has expired and is needed on a U.S. federal tax return.

If your ITIN wasn't included on a U.S. federal tax return at least once for tax years 2023, 2024 and 2025, your ITIN will expire on Dec. 31, 2026.

The IRS processes ITIN requests in the order they are received. Your patience is appreciated. You will be notified once your ITIN is assigned or if additional information is needed.

Keeping tax records organized makes filing easier and reduces errors, speeding refunds and helping you to recognize eligibility for tax deductions or credits. Most income is taxable, including unemployment income, interest received, gig economy earnings and digital assets.

Be sure to have all your tax documents before filing. Here are some examples:

• W-2 forms from employers
• 1099 forms for unemployment, dividends, retirement distributions, gig work, interest and digital assets
• Form 1095-A for Marketplace coverage and Premium Tax Credits
• IRS letters and CP01A notice for new identity protection PIN

Report address or name changes to the IRS and Social Security Administration.

Families with eligible children can also review Trump Account rules. Trump Accounts are a new type of traditional individual retirement account for eligible children. Children who are U.S. citizens, have a valid Social Security number and were born between Jan. 1, 2025 and Dec. 31, 2028 may be eligible for a one-time $1,000 pilot program contribution from the federal government. Taxpayers can use the Trump Accounts app to claim a child’s account and, if eligible, make an election for the $1,000 contribution.

Life events, such as purchasing a home, going to college or losing a job, may make you eligible for certain tax benefits. Other circumstances, such as getting married or divorced, welcoming a child or experiencing the death of a spouse or a dependent you claim, could also affect your tax benefit eligibility and filing status. These changes could mean you qualify for tax credits like the education credits, Child Tax Credit/Additional Child Tax Credit (CTC/ACTC), Credit for Other Dependents (ODC), the Earned Income Tax Credit (EITC), and Child and Dependent Care Credit.

• For 2026, the CTC is worth up to $2,200 for each qualifying child. Your child must be under age 17 at the end of 2026, have a valid Social Security number, live with you for more than half the year, and meet other eligibility rules to be a qualifying child.
• If your dependent is 17 years old or older at the end of 2026, you may qualify for the ODC.
• For tax year 2026, the EITC is as much as $8,231 for a family with three or more children or up to $664 for taxpayers who do not have a qualifying child. 

If you, your spouse (if filing jointly) or a dependent claimed on your tax return are pursuing a degree or taking classes at an eligible educational institution, you may qualify for the American Opportunity Tax Credit or Lifetime Learning Credit.

For the Child and Dependent Care Credit, taxpayers may receive up to 50% of their employment expenses. Visit Credits and deductions for more details.

Some refunds are held through mid-February

If you plan to claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS cannot issue these refunds before mid-February due to PATH Act legislation. This applies to the entire refund, even the portion not associated with these credits. If your refund is impacted by this law, check Where’s My Refund in late February for your personalized refund date.

In 2027, taxpayers who earned over $20,000 from more than 200 transactions through online marketplaces or payment apps in 2026 will receive a Form 1099-K, Payment Card and Third Party Network Transactions, from each payment processor, with copies sent to the IRS.

All income, including from part-time work, side jobs or sales, remains taxable and must be reported, whether a Form 1099-K, another tax form, or no tax form is received, unless it’s excluded by law. Understanding how to use Form 1099-K and maintaining good records are essential for accurate tax filing.

For more details, see What to do with Form 1099-K.

Digital assets, such as bitcoin and stablecoins, can be used for payments, traded digitally, or exchanged for cash or other assets. Many transactions involving digital assets are taxable and must be reported on taxpayer’s federal income tax return.

If you sold or disposed of a digital asset using a broker in 2026, that broker will send you and the IRS a Form 1099-DA, Digital Asset Proceeds From Broker Transactions, to report proceeds and other information for that transaction. Regardless of receiving this form, you must report all digital asset income, gains and losses on your federal income tax return. 

You will need to answer "Yes" or "No" on your tax return about digital asset activity based on your transactions. IRS.gov has a questionnaire you can use to help determine how to answer the digital assets question.

While most refunds are issued in less than 21 days, various factors can affect timing. The IRS advises not to rely on receiving your refund by a specific date, especially for major purchases or bill payments.

Some returns, whether filed electronically or on paper, may require manual review due to possible errors, missing information, or suspected identity theft or fraud. This can delay processing, and sometimes the IRS may need to contact you for additional information. When corrections are needed but no extra information is required, the IRS will make the corrections and send you an explanation.

Check your refund status and timing

After you file your tax return, you can check the status of your refund by visiting IRS.gov and using the Where's My Refund? tool. This tool updates once every 24 hours, usually overnight, so checking once a day is sufficient. Refund status is available within 24 hours after the IRS accepts your e-filed return.

Fastest refund method

Filing electronically and choosing direct deposit is the quickest and safest way to receive your refund. If you file a paper return, you can still opt for direct deposit.

Use the ITA to find out if life event changes make you eligible for credits you didn't qualify for in the past. The ITA is a tool that provides answers to many tax law questions. It can determine if a type of income is taxable, if you're eligible to claim certain credits, or if you can deduct expenses on your tax return. It also provides answers for general questions, such as determining your filing status, if you can claim dependents, or if you must file a tax return.

Consider adjusting your withholding if you owed taxes or received a large refund when you filed. Changing your withholding can help you avoid a tax bill or let you keep more money each payday. Credit amounts may change each year, so visit IRS.gov and use the Interactive Tax Assistant to identify whether you qualify for any tax credits that may call for a withholding adjustment. Life changes—getting married or divorced, welcoming a child, or taking on a second job—may also result in a need to update withholding.

Use the Tax Withholding Estimator to help you determine the right amount of tax to have withheld from your paycheck. This tool on IRS.gov will help determine if you need to adjust your withholding and submit a new Form W-4 to your employer.

Consider estimated tax payments. If you receive a substantial amount of non-wage income like self-employment income, investment income, taxable Social Security benefits and in some instances, pension and annuity income, you should make quarterly estimated tax payments. For estimated tax purposes, the year is divided into four payment periods, with the last payment due in mid-January.

Log in to your online account to make a payment online or go to IRS.gov/payments.

Use IRS Free File

Almost everyone can file electronically for free using IRS Free File. The IRS Free File program, available only through IRS.gov, offers eligible taxpayers brand-name tax preparation software packages to use at no cost. Some of the IRS Free File packages also offer free state tax return preparation. The software does all the work of finding deductions, credits and exemptions for you.

If you're comfortable preparing your own taxes, you can use Free File Fillable Forms, regardless of your income.

Use MilTax if you're a service member or qualifying veteran

Members of the armed forces and some veterans may take advantage of Military One Source tax filing software called MilTax, a free tax resource. Eligible taxpayers may prepare and electronically file their federal income tax return and up to five state returns for free using MilTax. There is no income limit for eligible taxpayers.

The Department of Defense offers the program for the military community who may have special tax implications, such as deployments, combat and training pay, housing and rentals and multi-state filings.

Visit a VITA site for no-cost tax preparation services

The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer no-cost basic tax return preparation to qualified individuals. The VITA Locator Tool is updated throughout the filing season to help you locate a nearby open VITA site.

Once you’ve filed your 2026 tax return, start planning for 2027 by considering the Savers Credit. Starting in 2027, Saver’s Match will offer an annual government matching contribution of up to $1,000 paid into eligible retirement accounts like 401(k) plans or IRAs. The match is generally 50% of contributions up to $2,000, with the percentage phasing out based on filing status and income.

To be eligible, a taxpayer must:

• Contribute to the taxpayer’s retirement account,
• Be at least 18 years old,
• Not be claimed as a dependent on another return,
• Reside in the U.S. for tax purposes, and
• Not be a full-time student.

To benefit, taxpayers must contribute for the 2027 tax year and keep records, then claim the Saver’s Match on their 2027 tax return using Form 8880-A. The program is designed to boost retirement savings for low- to moderate-income taxpayers.

The Working Families Tax Cuts accelerated the termination of several energy credit and deduction provisions. Fact Sheet 2025-05 has information on which energy credits and deductions are expiring under WFTC and their new termination dates. The information provides general guidance to taxpayers and tax professionals. Visit the Working Families Tax Cuts page for the latest information.

Publication 5533, Why You Should Create an IRS Online Account PDF

Publication 5533-A, How to Submit Authorizations Using Tax Pro Account and Online Account PDF

Publication 5136, IRS Services Guide PDF
Shows where to find help on IRS.gov

Publication 5348-A, Get Ready To File Taxes PDF
Take steps now to prepare to file your federal income tax return with these tips

Publication 5349-A, Year-Round Planning for Taxes PDF
Use these tips to help prepare for filing federal income tax returns

Publication 5349, Year-round Tax Planning is for Everyone PDF
Explains that what you do now may affect any tax you could owe or refund you may expect next year