IRS Publication 17 — Your Federal Income Tax (Individuals)

making sure your return contains accurate information and is filed on time. If your return is filed with IRS e-file, you will receive an acknowledgment that your return was received and accepted. If you owe tax, you can e-file and pay electronically. The IRS has processed more than one billion e-filed returns safely and securely. Using e-file doesn’t affect your chances of an IRS examination of your return.

Requirements for an electronic return. The requirements for signing an electronic return will be different depending on whether you use tax software or a tax practitioner. T o file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self -Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. If we issued you an identity protection personal identification number (IP PIN) (as described in more detail next), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued IP PINs, enter both IP PINs in the spaces provided.

Self-Select PIN. The Self -Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail —not even your Forms W-2.

Your electronic return signed with a Self-Select PIN is considered a validly signed return only when it includes your PIN; last name; date of birth; IP PIN, if applicable; and your adjusted gross income (AGI) from your originally filed 2024 federal income tax return, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; IP PIN, if applicable; and AGI, if applicable, in order to be considered validly signed. (You, and your spouse if filing jointly, may each use your own prior -year pin to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior -year AGI. The prior-year PIN is the five -digit PIN you used to electronically sign your 2024 return.)

If you need your AGI from your originally filed 2024 federal income tax return, and you don’t have your 2024 income tax return, you can access your transcript through your online account at IRS.gov/Account. You can also go to IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. Don’t use your AGI from an amended return (Form 1040 -X) or a math error correction made by the IRS. AGI is the amount shown on your 2024 Form 1040 or 1040-SR, line 11.

For more information, go to IRS.gov/Efile. You can’t use the Self -Select PIN method if you are a first-time filer under age 16 at the end of 2025.

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN; last name; date of birth; and IP PIN, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; and IP PIN, if applicable, in order to be considered a validly signed return. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can’t be electronically filed. See Form 8453.

Identity Protection PIN (IP PIN). If the IRS gave you an IP PIN, enter it in the spaces provided on your tax form. If the IRS hasn’t given you this type of number, leave these spaces blank. For more information, see the Instructions for Form 1040.

All taxpayers are now eligible for an IP PIN. For more information, see Pub. 5477. T o apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 and file it using that form’s instructions. See Signatures, later, for more information on POAs.

Refunds. Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go IRS.gov/ModernPayments.

You may not get all of your refund if you owe certain past -due amounts, such as federal tax, CAUTION !

TIP 2025 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. (See Table 1-3 for other situations when you must file.) In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. (See Scholarships and fellowships in chapter 8.) Gross income is the total of your earned and unearned income.

Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply.

• Your unearned income was more than $1,350.

• Your earned income was more than $15,750.

• Your gross income was more than the larger of:

• $1,350, or

• Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply.

• Your unearned income was more than $3,350 ($5,350 if 65 or older and blind).

• Your earned income was more than $17,750 ($19,750 if 65 or older and blind).

• Your gross income was more than the larger of:

• $3,350 ($5,350 if 65 or older and blind), or

• Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).

Married dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply.

• Your unearned income was more than $1,350.

• Your earned income was more than $15,750.

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

• Your gross income was more than the larger of:

• $1,350, or

• Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply.

• Your unearned income was more than $2,950 ($4,550 if 65 or older and blind).

• Your earned income was more than $17,350 ($18,950 if 65 or older and blind).

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

• Your gross income was more than the larger of:

• $2,950 ($4,550 if 65 or older and blind), or

• Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).

Table 1-2.

Publication 17 (2025) Chapter 1 Filing Information 9