For the 2025 tax year (filing in early 2026), the IRS has released updated forms and instructions, including significant changes to standard deductions and child credits.
Main 2025 Forms and Instructions
- Form 1040 & 1040-SR Instructions: Detailed guide for individual returns. Note that 2025 drafts are currently available for review.
- Schedule 1-A (New for 2025): A new form for claiming additional deductions such as qualified tips (up to $25,000), overtime compensation (up to $12,500), and vehicle loan interest.
- Form 1040-ES (Estimated Tax): Instructions for individuals who expect to owe $1,000 or more for 2025. Final 2025 payments are due January 15, 2026.
- General Instructions for Forms W-2 and W-3: Guidelines for reporting 2025 wages and withholding.
2025 Filing Updates
Standard Deduction Increases: For 2025, the standard deduction is $31,500 for married couples filing jointly, $15,750 for single taxpayers, and $23,625 for heads of households.
Child Tax Credit: The credit has increased to $2,200 per qualifying child for the 2025 tax year.
Direct File: Starting in 2025, the IRS Direct File service is a permanent option for eligible taxpayers to file directly with the IRS for free.
| Save 10% on TurboTax Easy Online Tax Filing! |
| Take advantage of this limited-time offer and save 10% on TurboTax! |
Health FSA Limit: Salary reduction contributions for health FSAs are limited to $3,300 for 2025.
How to Access Forms
Online: You can find IRS Forms & Instructions on this website.
By Mail: You can order paper forms and instructions through the IRS Order Site; most 2025 products will be available for shipping by late January 2026.
| Save 10% on TurboTax Deluxe, Premium & Self Employed Tax Filing |
| Take advantage of this limited-time offer and save 10% on TurboTax! |
