Accounting Project
Note: The draft you are looking for begins on the next page.
Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.
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FILE SCHEDULE 2 (Form 1040) 2025
Additional Taxes
Department of the Treasury Internal Revenue Service
Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Part I Tax
1 Additions to tax:
a Excess advance premium tax credit repayment. Attach Form 8962 . . . . 1a
b
Repayment of new clean vehicle credit(s) transferred to a registered dealer from Schedule A (Form 8936), Part II. Attach Form 8936 and Schedule A (Form 8936) . . . . . . . . . . . . . . . . . . . . . . . . 1b
c
Repayment of previously owned clean vehicle credit(s) transferred to a registered dealer from Schedule A (Form 8936), Part IV. Attach Form 8936 and Schedule A (Form 8936) . . . . . . . . . . . . . . . . . . 1c
d Recapture of net EPE from Form 4255, line 2a, column (l) . . . . . . . 1d
e Excessive payments (EPs) on gross EPE from Form 4255. Check applicable box and enter amount. See instructions. (i) Line 1a (ii) Line 1c (iii) Line 1d (iv) Line 2a . . . . . . . . . . . 1e
f 20% EP from Form 4255. Check applicable box and enter amount. See instructions. (i) Line 1a (ii) Line 1c (iii) Line 1d (iv) Line 2a . . . . . . . . . . . 1f
y Other additions to tax (see instructions): 1y
z Add lines 1a through 1y . . . . . . . . . . . . . . . . . . . . . . . . . . 1z
2 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . . . . 2
3 Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . . . . . . 3 Part II Other Taxes
4 Self-employment tax. Attach Schedule SE. Check if any exemption from (see instructions): 1 4361 2 4029 3 . . . . . . . . . . . . 4
5 Social security and Medicare tax on unreported tip income. Attach Form 4137 5
6 Uncollected social security and Medicare tax on wages. Attach Form 8919 . 6
7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . . . . . . 7
8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required. If not required, check here . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . 9
10 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . . . . 11
12 Net investment income tax. Attach Form 8960 . . . . . . . . . . . . . . . . . . 12
13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . 14
15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . 15
16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . . . . . 16
(continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040) 2025 Created 5/8/25
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FILE Schedule 2 (Form 1040) 2025 Page 2
Part II Other Taxes (continued)
17 Other additional taxes:
a Recapture of other credits. List type, form number, and amount: 17a
b Recapture of federal mortgage subsidy. If you sold your home, see instructions 17b
c Additional tax on HSA distributions. Attach Form 8889 . . . . . . . . 17c
d Additional tax on an HSA because you didn’t remain an eligible individual. Attach Form 8889 . . . . . . . . . . . . . . . . . . . . 17d
e Additional tax on Archer MSA distributions. Attach Form 8853 . . . . . 17e
f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853 17f
g Recapture of a charitable contribution deduction related to a fractional interest in tangible personal property . . . . . . . . . . . . . . . . 17g
h Income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A . . . . . . . . . . . . 17h
i Compensation you received from a nonqualified deferred compensation plan described in section 457A . . . . . . . . . . . . . . . . . 17i
j Section 72(m)(5) excess benefits tax . . . . . . . . . . . . . . 17j
k Golden parachute payments . . . . . . . . . . . . . . . . 17k
l Tax on accumulation distribution of trusts . . . . . . . . . . . . 17l
m Excise tax on insider stock compensation from an expatriated corporation . 17m
n Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 . 17n
o Tax on non-effectively connected income for any part of the year you were a nonresident alien from Form 1040-NR . . . . . . . . . . . . . 17o
p Any interest from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund . . . . . . . . . . . 17p
q Any interest from Form 8621, line 24 . . . . . . . . . . . . . . 17q
z Any other taxes. List type and amount:
17z
18 Total additional taxes. Add lines 17a through 17z . . . . . . . . . . . . . . . . . . 18
19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 19
20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20
21 Add lines 4, 7 through 16, 18, and 19. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . . 21
Schedule 2 (Form 1040) 2025
Note: The draft you are looking for begins on the next page.
Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.
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FILE SCHEDULE 3 (Form 1040) 2025
Additional Credits and Payments
Department of the Treasury Internal Revenue Service
Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment Sequence No. 03
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Part I Nonrefundable Credits 1 Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . . 1 2 Credit for child and dependent care expenses from Form 2441, line 11. Attach Form 2441 . . . . 2 3 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . . 3 4 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . . . . 4 5a Residential clean energy credit from Form 5695, line 15 . . . . . . . . . . . . . . . 5a
b Energy efficient home improvement credit from Form 5695, line 32 . . . . . . . . . . . 5b 6 Other nonrefundable credits:
a General business credit. Attach Form 3800 . . . . . . . . . . . . 6a b Credit for prior year minimum tax. Attach Form 8801 . . . . . . . . 6b c Adoption credit. Attach Form 8839 . . . . . . . . . . . . . . 6c d Credit for the elderly or disabled. Attach Schedule R . . . . . . . . 6d e Reserved for future use . . . . . . . . . . . . . . . . . . 6e f Clean vehicle credit. Attach Form 8936 . . . . . . . . . . . . . 6f g Mortgage interest credit. Attach Form 8396 . . . . . . . . . . . 6g h District of Columbia first-time homebuyer credit. Attach Form 8859 . . . . 6h i Qualified electric vehicle credit. Attach Form 8834 . . . . . . . . . 6i j Alternative fuel vehicle refueling property credit. Attach Form 8911 . . . . 6j k Credit to holders of tax credit bonds. Attach Form 8912 . . . . . . . 6k l Amount on Form 8978, line 14. See instructions . . . . . . . . . . 6l m Credit for previously owned clean vehicles. Attach Form 8936 . . . . . 6m z Other nonrefundable credits. List type and amount:
6z 7 Total other nonrefundable credits. Add lines 6a through 6z . . . . . . . . . . . . . . 7 8 Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 20 . 8 Part II Other Payments and Refundable Credits 9 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . 9
10 Amount paid with request for extension to file (see instructions) . . . . . . . . . . . . . 10 11 Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . . . . . 11 12 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . . . . . . 12 13 Other payments or refundable credits:
a Form 2439 . . . . . . . . . . . . . . . . . . . . . . 13a b Section 1341 credit for repayment of amounts included in income from earlier
years . . . . . . . . . . . . . . . . . . . . . . . . 13b c Net elective payment election amount from Form 3800, Part III, line 6, column (j) 13c d Deferred amount of net 965 tax liability (see instructions) . . . . . . . 13d z Other refundable credits (see instructions):
13z 14 Total other payments or refundable credits. Add lines 13a through 13z . . . . . . . . . . 14 15 Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31 . . . 15
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G Schedule 3 (Form 1040) 2025
SCHEDULE B (Form 1040) 2025
Interest and Ordinary Dividends
Department of the Treasury Internal Revenue Service
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleB for instructions and the latest information.
OMB No. 1545-0074
Attachment Sequence No. 08
Name(s) shown on return Your social security number
Part I
Interest
(See instructions and the Instructions for Form 1040, line 2b.)
Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the total interest shown on that form.
1
List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer’s social security number and address:
Amount
1
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . 2
3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b 4
Note: If line 4 is over $1,500, you must complete Part III.
Part II
Ordinary Dividends (See instructions and the Instructions for Form 1040, line 3b.)
Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the ordinary dividends shown on that form.
5 List name of payer:
Amount
5
6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 6
Note: If line 6 is over $1,500, you must complete Part III.
Part III
Foreign Accounts and Trusts Caution: If required, failure to file FinCEN Form 114 may result in substantial penalties. Additionally, you may be required to file Form 8938, Statement of Specified Foreign Financial Assets. See instructions.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Yes No
7
a
At any time during 2025, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements . . . . . .
b If you are required to file FinCEN Form 114, list the name(s) of the foreign country(-ies) where the financial account(s) is (are) located:
8 During 2025, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2025 Created 4/23/25
SCHEDULE SE (Form 1040)
Department of the Treasury Internal Revenue Service
Self-Employment Tax Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.
Go to www.irs.gov/ScheduleSE for instructions and the latest information.
OMB No. 1545-0074
2025 Attachment Sequence No. 17
Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR) Social security number of person with self-employment income
Part I Self-Employment Tax
Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income and the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
$400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . . Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
1 a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AQ 1b ( )
Skip line 2 if you use the nonfarm optional method in Part II. See instructions. 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
farming). See instructions for other income to report or if you are a minister or member of a religious order 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 . 4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . . 4b
c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -0- and continue . . . . . . . . 4c
5
a Enter your church employee income from Form W-2. See instructions for definition of church employee income . . . . . . . . . . . . . 5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . . 5b
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 . . . . . . . . . . . 7 $176,100
8
a
Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines 8b through 10, and go to line 11 . . . . . . . . . . . . . . . 8a
b Unreported tips subject to social security tax from Form 4137, line 10 . . . 8b
c Wages subject to social security tax from Form 8919, line 10 . . . . . . 8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . 8d
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . . 9
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . . 10
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or Form 1040-SS, Part I, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040),
line 15 . . . . . . . . . . . . . . . . . . . . . . . . 13
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2025 Created 5/7/25
Schedule SE (Form 1040) 2025 Page 2
Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income1
wasn’t more than $10,860, or (b) your net farm profits2
were less than $7,840. 14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . 14 $7,240 15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $7,240. Also, include
this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . 15
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $7,840
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . 17 1 From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B. 2 From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount
you would have entered on line 1b had you not used the optional method.
3 From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A. 4 From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
Schedule SE (Form 1040) 2025
Note: The draft you are looking for begins on the next page.
Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.
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Fo rm1040 2025U.S. Individual Income Tax Return
Department of the Treasury—Internal Revenue Service
OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning , 2025, ending , 20 See separate instructions.
Filed pursuant to section 301.9100-2 Combat zone Deceased MM DD YYYY/ / Spouse MM DD YYYY/ /
Other
Your first name and middle initial Last name Your social security number
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code
Foreign country name Foreign province/state/county Foreign postal code
Check here if your main home, and your spouse’s if filing a joint return, was in the U.S. for more than half of 2025. Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
You Spouse
Filing Status
Check only one box.
Single
Married filing jointly (even if only one had income)
Married filing separately (MFS). Enter spouse’s SSN above and full name here:
Head of household (HOH)
Qualifying surviving spouse (QSS) If you checked the HOH or QSS box, enter the child’s name if the qualifying person is a child but not your dependent:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required):
Digital Assets At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . Yes No
Dependents (see instructions)
If more than four dependents, see instructions and check here . .
Dependent 1 Dependent 2 Dependent 3 Dependent 4
(1) First name
(2) Last name
(3) SSN
(4) Relationship
(5) Check if lived with you more than half of 2025
(a) Yes
(b) And in the U.S.
(a) Yes
(b) And in the U.S.
(a) Yes
(b) And in the U.S.
(a) Yes
(b) And in the U.S.
(6) Check if Full-time student
Permanently and totally disabled
Full-time student
Permanently and totally disabled
Full-time student
Permanently and totally disabled
Full-time student
Permanently and totally disabled
(7) Credits Child tax credit
Credit for other dependents
Child tax credit
Credit for other dependents
Child tax credit
Credit for other dependents
Child tax credit
Credit for other dependents
Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6 months of 2025, or you are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse at the end of 2025.
Income
Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a Form W-2, see instructions.
1 a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a
b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b
c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c
d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d
e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . 1e
f Employer-provided adoption benefits from Form 8839, line 31 . . . . . . . . . . . 1f
g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g
h Other earned income (see instructions). Enter type and amount: 1h
i Nontaxable combat pay election (see instructions) . . . . . . . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . 1z
Attach Sch. B if required.
2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b
3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b
c Check if your child’s dividends are included in 1 Line 3a 2 Line 3b
4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b
c Check if (see instructions) . . . . . 1 Rollover 2 QCD 3
5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b
c Check if (see instructions) . . . . . 1 Rollover 2 PSO 3
6a Social security benefits . . 6a b Taxable amount . . . . . . 6b
c If you elect to use the lump-sum election method, check here (see instructions) . . . . .
d If you are married filing separately and lived apart from your spouse the entire year (see inst.), check here
7a Capital gain or (loss). Attach Schedule D if required . . . . . . . . . . . . . . 7a
b Check if: Schedule D not required Includes child’s capital gain or (loss)
8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . 8
9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income . . . . . . . . . 9
10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . 10
11a Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11a
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2025) Created 9/5/25
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Tax and Credits
11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . . 11b
12a Someone can claim You as a dependent Your spouse as a dependent
b Spouse itemizes on a separate return c You were a dual-status alien
d You: Were born before January 2, 1961 Are blind
Spouse: Was born before January 2, 1961 Is blind Standard deduction for—
• Single or Married filing separately, $15,750
• Married filing jointly or Qualifying surviving spouse, $31,500
• Head of household, $23,625
• If you checked a box on line 12a, 12b, 12c, or 12d, see inst.
e Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . 12e
13a Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . 13a
b Additional deductions from Schedule 1-A, line 38 . . . . . . . . . . . . . . . 13b
14 Add lines 12e, 13a, and 13b . . . . . . . . . . . . . . . . . . . . . 14
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . . 15
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16
17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . 17
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . 19
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . 23
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . 24
Payments and Refundable Credits
25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a
b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions) . . . . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d
26 2025 estimated tax payments and amount applied from 2024 return . . . . . . . . . . 26
If you made estimated tax payments with your former spouse in 2025, enter their SSN (see instructions):If you have a
qualifying child, you may need to attach Sch. EIC.
27a Earned income credit (EIC) . . . . . . . . . . . . . . 27a
b Clergy filing Schedule SE (see instructions) . . . . . . . . . . . . . . . .
c If you do not want to claim the EIC, check here . . . . . . . . . . . . . . .
28 Additional child tax credit (ACTC) from Schedule 8812. If you do not want to claim the ACTC, check here . . . . . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . 29
30 Refundable adoption credit from Form 8839, line 13 . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31
32 Add lines 27a, 28, 29, 30, and 31. These are your total other payments and refundable credits . 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a
Direct deposit? See instructions.
b Routing number c Type: Checking Savings
d Account number
36 Amount of line 34 you want applied to your 2026 estimated tax . . . 36
Amount You Owe
37 Subtract line 33 from line 24. This is the amount you owe. For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . . . 37
38 Estimated tax penalty (see instructions) . . . . . . . . . . 38
Third Party Designee
Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete below. No
Designee’s name
Phone no.
Personal identification number (PIN)
Sign Here
Joint return? See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature Date Your occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.)
Phone no. Email address
Paid Preparer Use Only
Preparer’s name Preparer’s signature Date PTIN Check if:
Self-employed
Firm’s name Phone no.
Firm’s address Firm’s EIN
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2025)
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