Forms & instructions | Internal Revenue Service
Summary: This document provides the official 2025 instructions for filing Form 1040 and 1040-SR, covering updated tax laws, standard deduction amounts, new Schedule 1-A deductions, and filing requirements.
The 2025 Instructions for Form 1040 and 1040-SR serve as the comprehensive guide for taxpayers filing their annual federal income tax returns. This edition includes critical updates for the 2025 tax year, such as increased standard deduction amounts, the introduction of Schedule 1-A for specific new deductions (tips, overtime, car loan interest, and senior enhancements), and changes to the Child Tax Credit. It also outlines requirements for reporting digital assets via Form 1099-DA, adjustments to state and local tax deduction limits, and guidance on Trump accounts. The document includes detailed line-by-line instructions, information on filing status, dependents, income reporting, and resources for taxpayer assistance through the Taxpayer Advocate Service.
Document outline
1. What’s New for 2025 2. Filing Requirements and Deadlines 3. Line Instructions for Forms 1040 and 1040-SR 4. Schedule 1: Additional Income and Adjustments 5. Schedule 1-A: New Deductions (Tips, Overtime, Car Loan Interest, Senior Deduction) 6. Schedule 2: Additional Taxes 7. Schedule 3: Credits and Payments 8. Taxpayer Advocate Service and Taxpayer Rights 9. Affordable Care Act and Premium Tax Credit Reconciliation 10. 2025 Tax Table