Recommended by IRS
About Form 8962, Premium Tax CreditInformation about Form 8962, Premium Tax Credit, including recent updates, related forms and instructions on how to file.
Form 8962
PDF
PDF version of Form 8962.
Instructions for Form 8962
PDF
Instructions explaining how to file Form 8962.
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Tips for success using Direct File
FS-2024-08, March 2024 — The IRS Direct File pilot is a new choice for eligible taxpayers to file their 2023 federal tax return online for free, directly with IRS.
General Information
Individuals
Who needs to file a tax return
FS-2023-02, Jan. 2023 — Taxpayers need to know their tax responsibilities, including if they’re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year.
General Information
Individuals
Turn to IRS.gov for help as tax filing deadline nears
IR-2023-85, April 17, 2023 — The IRS reminds taxpayers that IRS.gov provides last-minute tax return filers with the resources they need to get taxes done before the April 18 deadline.
News
News Media, Individuals, Businesses
IRC Section 6103(l)(21) Questions and Answers
This contains questions and answers on what taxpayer information the IRS may and may not disclose under the Affordable Care Act.
News
Online account for individuals – Frequently asked questions
Find answers to your questions about your online account.
Questions and answers about information reporting by employers on Form 1094-C and Form 1095-C
Questions and Answers about employer information reporting on Form 1094-C and Form 1095-C
General Information
Businesses
IRS Direct File set to expand availability in a dozen new states and cover wider range of tax situations for the 2025 tax filing season
IR-2024-258, Oct. 3, 2024 — The Internal Revenue Service announced today that Direct File will be available for the 2025 tax filing season in double the number of states than last year’s pilot, and it will cover a wider range of tax situations, greatly expanding the number of taxpayers eligible to use the free e-filing service.
News
News Media
IRS Direct File – A free, easy and secure way to prepare and file 2024 taxes online
FS-2025-02, March 2025 — More taxpayers in more states will be able to file their 2024 federal taxes directly with the IRS for free. This filing season, Direct File includes new features to make filing taxes quicker and easier.
General Information
Individuals
Line-by-line instructions Free File Fillable Forms
Get line-by-line instructions for the most commonly used free file fillable forms.
Software Development
Software Developers
Try IRS.gov first for last-minute tax help and tips
IR-2022-85, April 14, 2022 — Today’s Internal Revenue Service website provides millions with the tax solutions they need 24 hours a day and eliminates unnecessary calls or trips to an IRS office. On IRS.gov, waiting in line is never a problem and there’s no appointment needed.
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News Media