Download:
pdf |
pdfDRAFT
IRS Direct File: PRA Submission
Prepared December 1, 2023
Introduction
As directed by Congress in §10301(1)(B) of the Inflation Reduction Act, the IRS conducted a feasibility study of an IRS-run free direct e-file tax return system (Direct File). The full report along with the independent
third-party analysis was provided to Congress on May 16, 2023. With the release of the report, the U.S. Department of Treasury directed the IRS to pilot Direct File in the 2024 filing season.
Direct File is an online service from the IRS that provides taxpayers with the option of electronically filing their individual income tax return for free, directly with the IRS. Direct File is an interview-based selfpreparation tool. Direct File guides taxpayers through the process of preparing a tax return, asking questions which the taxpayer can answer without needing to consult other instructions or IRS publications.
These answers establish eligibility for various tax provisions, and allow the taxpayer to indicate their preferences about choices such as filing status or dependency claiming. Direct File uses these answers to
correctly fill out the forms and schedules of a tax return, which the taxpayer can review and choose to electronically file.
Direct File is available in both English and Spanish.
In the 2024 filing season, Direct File supports the filing of Tax Year 2023 individual income tax returns for a limited subset of taxpayers. Eligibility to use Direct File is based on whether the taxpayer's situation
allows for filing a complete and accurate return using only the supported tax provisions, and taxpayers who might benefit from non-supported tax provisions are encouraged to use other filing options. Should
Direct File continue past the 2024 pilot, it is anticipated that the supported tax situations would grow over time.
Direct File does not replace existing forms and schedules; it is an option taxpayers can use to complete existing forms and schedules online, directly with the IRS. Taxpayers can continue to file both
electronically and on paper through other means. Direct File assists taxpayers in preparing returns that include the following forms and schedules:
1) Form 1040: U.S. Individual Income Tax Return
2) Form 1040(SP): Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales
3) Form 1040-SR: U.S. Tax Return for Seniors
4) Schedule 1 (Form 1040): Additional Income and Adjustments to Income
5) Schedule 8812 (Form 1040): Credits for Qualifying Children and Other Dependents
6) Schedule EIC (Form 1040): Earned Income Credit
7) Schedule LEP (Form 1040): Request for Change in Language Preference
8) Form 8862: Information To Claim Certain Credits After Disallowance
9) Form 9000: Alternative Media Preference
Outline
This document presents the interview questions and instructions that Direct File will ask of taxpayers. As an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return. For example, Direct File might ask a question to
establish eligibility to claim a tax credit, but if the taxpayer is already ineligible for the credit due to another reason, the question would not be asked.
This document has two parts to illustrate the experience of Direct File in light of this dynamic filtering. Part I shows only the questions that would be asked of a specific, representative taxpayer. Questions that
are not relevant to this hypothetical taxpayer's situation have been dynamically filtered out, and are not shown. Part II shows the the complete set of questions that Direct File might ask, grouped by the section
in which they appear. However, due to dynamic filtering, no taxpayer would ever need to answer all of these questions in order to prepare a tax return using Direct File.
Direct File is designed using a "mobile-first" approach, ensuring that the tool works great on a phone or other mobile device. While Direct File can also be used on a desktop or laptop computer, screens are
presented as they would appear on a phone.
Above each screen appears an internal name for identification purposes but is not shown to taxpayers.
DRAFT
DRAFT
Part I: A Sample Taxpayer Flow
Overview
As an interactive, online tool, Direct File will only ask questions that are potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
Questions that are not relevant are dynamically filtered out.
This sample flow shows a set of questions that could be asked of a specific, representative taxpayer. This hypothetical taxpayer is single, using Head of Household filing status, has a single dependent (age 5), wage income,
and will claim the Child Tax Credit and Earned Income Tax Credit. Questions that are not relevant to the hypothetical taxpayer's situation have been dynamically filtered out, and are not shown.
YOU AND YOUR FAMILY: GETTING STARTED
<2022> federal tax
return checklist
Welcome
[display login e-mail]
You and your family
About you
[Tax return start button/card]
Start
Spouse
Family and household
[Site login
experience]
Filing status
Income
Deductions and credits
Your taxes
Complete
YOU AND YOUR FAMILY: ABOUT YOU
Name: AboutYouIntro
Name: AboutYouBasicInfo
Name: AboutYouContactInfo
Name: AboutYouCitizenship
Name: AboutYouStateResidencyScope
Name: AboutYouStateIncomeForm
Name: AboutYouTIN
Name: AboutYouIPPINChoice
Name: AboutYouBlind
Name: AboutYouCouldBeClaimed
<2022> federal tax
return checklist
<2022> federal tax
return checklist
You and your family
You and your family
About you
Jess Smith
About you
Start
Spouse
Start
Spouse
Family and households
Family and household
Filing status
Filing status
Income
Income
Deductions and credits
Deductions and credits
Your taxes
Your taxes
Complete
Complete
YOU AND YOUR FAMILY: SPOUSE
<2022> federal tax
return checklist
Name: SpouseIntro
<2022> federal tax
return checklist
Name: SpouseMaritalStatus
You and your family
You and your family
About you
About you
Jess Smith
Jess Smith
Spouse
Spouse
Start
None
Family and household
Family and household
Filing status
Filing status
Start
Income
Income
Deductions and taxes
Deductions and credits
Your taxes
Your taxes
Complete
Complete
YOU AND YOUR FAMILY: FAMILY AND HOUSEHOLD
Name: FamilyHHIntro
Name: AddPerson
Name: AddPersonBasicInfo
Name: AddPersonLivedwithYou
Name: AddPersonAnotherParentInPicture
Name: AddPersonLivedwithYouinUS
Name: AddPersonKeepingUpHome
Name: AddPersonTIN
Name: AddPersonSSNValidforWork
Name: AddPersonAcknowledgeTIN
Name: AddPersonQCSupport
Name: AddPersonMarried
Name: AddPersonUSCitizen
<2022> federal tax
return checklist
You and your family
About you
Jess Smith
Spouse
None
Family and household
Start
Filing status
++
Income
Deductions and credits
Your taxes
Complete
Name: QualifiedDependent
Name: QualifiedDependentChoice
Name: QualifiedDependentTINInput
Name: QualifiedDependentIPPINChoice
Name: QualifiedDependentConfirmation
Name: ManagePeopleClaimedDependent
<2022> federal tax
return checklist
You and your family
About you
Jess Smith
Spouse
None
Family and household
None
Filing status
Start
Income
Deductions and credits
Your taxes
Complete
YOU AND YOUR FAMILY: FILING STATUS
Name: FilingStatusIntro
Name: FilingStatusAssertionHOHBest
<2022> federal tax
return checklist
<2022> federal tax
return checklist
You and your family
You and your family
About you
About you
Jess Smith
Jess Smith
Spouse
Spouse
None
None
Family and household
Family and household
None
None
Filing status
Filing status
Start
Single
Income
Income
Deductions and credits
Income sources
Your taxes
Jobs
Complete
Start
Interest income
Unemployment
compensation
Social Security benefits
Deductions and credits
Your taxes
Complete
INCOME: INCOME SOURCES, JOBS, INTEREST INCOME, UNEMPLOYMENT COMPENSATION
Name: IncomeSectionIntro
Name: IncomeNotSupportedIntro
Name: IncomeSupportedOptions
Name: DigitalAssetsReceived
Name: W2AddWhoseW2
Name: JobsLoopIntro
Name: DigitalAssetsDisposed
Name: W2AddBoxA
Name: W2AddBoxE
Name: W2AddBoxFChoice
Name: W2AddBoxBC
Name: W2AddBoxes1-8
<2022> federal tax
return checklist
<2022> federal tax
return checklist
Spouse
None
Family and household
None
Filing status
Single
Income sources
Interest income
Unemployment
compensation
Social Security benefits
Deductions and credits
Your taxes
Complete
Spouse
Family and household
Family and household
None
None
Filing status
Filing status
Single
Single
Income
Income sources
Jobs
Start
Interest income
Interest income
Unemployment
compensation
Unemployment
compensation
Social Security benefits
Social Security benefits
Deductions and credits
Your taxes
Your taxes
Review
Complete
Complete
Header
Header
Name: 1099IntSummary
Name: IntIncomeLoopIntro
Name: UnemploymentLoopIntro
<2022> federal tax
return checklist
Name: SocialLoopIntro
Name: UnemploymentSummary
You and your family
Jess Smith
Spouse
Spouse
None
None
Family and household
Family and household
None
None
Filing status
Filing status
Single
Single
Jess Smith
Spouse
None
Spouse
Family and household
None
None
Family and household
Filing status
None
Single
Income
Filing status
Single
Income sources
Income
Income
Income sources
Income sources
Jobs
Jobs
Jobs
Income sources
Interest income
Jobs
Interest income
Start
About you
Jess Smith
Jess Smith
Interest income
You and your family
About you
About you
Income
Name: TotalIncomeSummary
You and your family
You and your family
About you
Name: SocialSecuritySummaryPositive
<2022> federal tax
return checklist
<2022> federal tax
return checklist
<2022> federal tax
return checklist
Unemployment
compensation
Unemployment
compensation
Social Security benefits
Social Security benefits
Start
Interest income
Unemployment
compensation
Unemployment
compensation
Social Security
benefits
Social Security
benefits
Credits
Your taxes
Your taxes
Complete
Start
Deductions and credits
Deductions and credits
Your taxes
Start
Deductions and credits
Start
Deductions
Deductions and credits
Your taxes
Complete
Complete
Complete
DEDUCTIONS & CREDITS
Name: DeductionsIntro
<2022> federal tax
return checklist
Name: EligibleEducator
Name: AGISummary
Name: PaidStudentLoanInterest
Name: StandardDeduction
Name: TaxableIncomeSummary
<2022> federal tax
return checklist
Name: CreditsIntroPotentialCredits
Name: CTCImproperClaims
Name: CTCQualified
<2022> federal tax
return checklist
You and your family
You and your family
You and your family
About you
About you
About you
Jess Smith
Jess Smith
Jess Smith
Spouse
Spouse
None
Spouse
None
None
Family and household
Family and household
None
Family and household
None
None
Filing status
Filing status
Filing status
Single
Single
Single
Income
Income
Income
Income sources
Income sources
Income sources
Jobs
Jobs
Jobs
Interest income
Interest income
Interest income
Unemployment
compensation
Unemployment
compensation
Unemployment
compensation
Social Security
benefits
Social Security
benefits
Social Security
benefits
Deductions and credits
Deductions and credits
Deductions and credits
Deductions
Deductions
Start
Deductions
Credits
Start
Credits
Credits
Your taxes
Your taxes
Your taxes
Complete
Complete
Estimated taxes
paid
Start
Amount
Other preferences
Complete
ESTIMATED TAX PAYMENTS
Name: EstTaxPaymentsIntro
Name: EstTaxPaymentsYN
<2022> federal tax
return checklist
<2022> federal tax
return checklist
You and your family
You and your family
About you
About you
Jess Smith
Jess Smith
Spouse
Spouse
None
None
Family and household
Family and household
None
Dan Dependent
Filing status
Filing status
Single
Head of Household
Income
Income
Income sources
Income sources
Jobs
Jobs
Interest income
Interest income
Unemployment
compensation
Unemployment
compensation
Social Security
benefits
Social Security
benefits
Deductions and credits
Deductions and credits
Deductions
Deductions
Credits
Credits
Your taxes
Your taxes
Estimated taxes
paid
Estimated taxes
paid
Start
Amount
Amount
Other preferences
Other preferences
Start
Complete
Complete
YOUR TAXES: ESTIMATED TAXES PAID, AMOUNT, PAYMENT METHOD, OTHER PREFERENCES
Name: TaxOutcomeIntro
Name: TaxOutcomeNumber
Name: TaxOutcomeExplanation
Name: RefundIntro
Name: RefundDirectDeposit
<2022> federal tax
return checklist
<2022> federal tax
return checklist
Jess Smith
Spouse
Spouse
None
None
Family and household
Family and household
Dan Dependent
Dan Dependent
Filing status
Filing status
Head of Household
Head of Household
Income sources
Jobs
Jobs
Interest income
Interest income
Unemployment
compensation
Unemployment
compensation
Social Security
benefits
Social Security
benefits
Spouse
Family and household
Dan Dependent
Filing status
Head of Household
Income
Income sources
Jobs
Interest income
Unemployment
compensation
Social Security
benefits
Deductions and credits
Deductions
Deductions
Credits
Credits
Your taxes
Your taxes
Start
Deductions and credits
Deductions
Credits
Your taxes
Estimated taxes
paid
Estimated taxes
paid
Amount
Amount
Other preferences
Other preferences
Start
Other preferences
Complete
Complete
Name: CommsDifferentFormatChoice
None
Income sources
Estimated taxes
paid
Name: CommsDifferentLanguageChoice
Jess Smith
Income
Deductions and credits
Name: ThirdPartyDesigneeChoice
About you
Jess Smith
Income
Name: OtherPreferencesIntro
You and your family
About you
About you
Name: RefundOutro
<2022> federal tax
return checklist
You and your family
You and your family
Amount
Name: RefundMethodChoice
Complete
Review and
confirm
Sign and submit
COMPLETE: REVIEW AND CONFIRM
Name: Review
<2022> federal tax
return checklist
<2022> federal tax
return checklist
You and your family
You and your family
About you
About you
Jess Smith
Jess Smith
Spouse
Spouse
None
None
Family and household
Family and household
Dan Dependent
Dan Dependent
Filing status
Filing status
Head of Household
Head of Household
Income
Income
Income sources
Income sources
Jobs
Jobs
Interest income
Interest income
Unemployment
compensation
Unemployment
compensation
Social Security
benefits
Social Security
benefits
Deductions and credits
Deductions and credits
Deductions
Deductions
Credits
Credits
Your taxes
Your taxes
Estimated taxes
paid
Estimated taxes
paid
Amount
Amount
Other preferences
Other preferences
Complete
Review and
confirm
Complete
Review and
confirm
Start
Sign and submit
Sign and submit
Start
COMPLETE: SIGN AND SUBMIT
Name: SignReturnIntro
Name: SignReturnFiledLastYear
Name: SignReturnReuseSSPIN
Name: SignReturnEnterSSPIN
Name: SignReturnSelfSummary
Name: SignReturnSubmit
<2022> federal tax
return checklist
You and your family
About you
Jess Smith
Spouse
None
Family and household
Dan Dependent
Filing status
Head of Household
Income
Income sources
Jobs
Interest income
Unemployment
compensation
Social Security
benefits
Deductions and credits
Deductions
Credits
Your taxes
Estimated taxes
paid
Amount
Other preferences
Complete
Review and
confirm
Sign and submit
Start
DRAFT
This federal tax return was
submitted on ,
. You cannot make changes to
this tax return.
Name: W2Summary
None
Header
Header
Name: W2Breather
None
Jobs
Jobs
Name: W2NonstandardCorrected
Spouse
Income sources
Start
Name: W2AddBoxes15-20
Jess Smith
Income
Income
Name: W2AddBox14
About you
Jess Smith
Jess Smith
Name: W2AddBox13
You and your family
About you
About you
Name: W2AddBox12
<2022> federal tax
return checklist
You and your family
You and your family
Name: W2AddBoxes10-11
Name: SignReturnDone
Start
Start
DRAFT
Part II: Complete Question Set | Chapter 00: Pre-screener
Chapter overview
Direct File supports the filing of Tax Year 2023 individual income tax returns for a limited subset of taxpayers. Eligibility to use Direct File is based on whether the taxpayer's situation allows for
filing a complete and accurate return using only the supported tax provisions, and taxpayers who might benefit from non-supported tax provisions are encouraged to use other filing options.
In order to help taxpayers determine whether they are eligible to use Direct File, and whether the tool fully supports their tax situation, taxpayers participating in the filing season 2024 pilot
will be guided through a series of instructions and/or questions to establish whether Direct File is an option they can consider.
PRE-SCREENER: Draft screens
Narrative description
Prior to logging in, taxpayers establish whether
they are eligible to use Direct File. This
optional screener is for the taxpayer's
information only, and answers are not
collected by the IRS.
Screens
Name: ScreenerState
(1 of 7)
Am I eligible to use Direct File?
Direct File is only for people in
certain states.
Click on your state to see if Direct File
might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South Dakota,
Tennessee, Texas, and Wyoming
Arizona
Name: ScreenerState
(2 of 7)
Am I eligible to use Direct File?
Direct File is only for
people in certain states.
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Direct File may be a good option
if you:
California
Lived in Alaska, Florida,
Nevada, New Hampshire,
South Dakota, Tennessee,
Texas, or Wyoming for all of
2023
Don't have taxable income
from any other states
Massachusetts
New York
Washington
Arizona
If you lived in a state not listed here, the
District of Columbia, or a U.S. territory, Direct
File won't support your tax filing needs.
Other options for preparing and filing your
taxes.
Next
Name: ScreenerState
(3 of 7)
Am I eligible to use Direct File?
Direct File is only for
people in certain states.
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Arizona
Depending on your situation, you
may have to file an Arizona state
tax return in addition to your
federal tax return. Learn about
Arizona filing requirements.
If you choose to use Direct File
for your federal taxes, we'll direct
you at the end to the
FileYourStateTaxes tool to file your
Arizona state taxes.
Direct File may be a good option
if you:
California
Massachusetts
New York
Washington
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Other options for preparing
and filing your taxes
Are willing to prepare and file
your Arizona state taxes using
a different tool from Direct
File
Lived in Arizona for all of
2023
Earned all of your income in
Arizona in 2023
Plan to use the same filing
status for your federal and
state tax returns
Aren't using the filing status
Married Filing Separately
California
Massachusetts
Next
Name: ScreenerState
(4 of 7)
Am I eligible to use Direct File?
Direct File is only for
people in certain states.
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Direct File is only for
people in certain states.
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Next
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Direct File is only for
people in certain states.
Click on your state to see if Direct
File might be right for you.
Alaska, Florida, Nevada,
New Hampshire, South
Dakota, Tennessee, Texas,
and Wyoming
Arizona
Arizona
California
California
California
California
Depending on your situation, you
may have to file a California state
tax return in addition to your
federal tax return. Learn about
California filing requirements.
If you choose to use Direct File
for your federal taxes, you may
qualify to use California's free
CalFile tax application to file your
state taxes separately.
Your federal tax information can't
be transferred automatically from
Direct File to California's state tax
tool.
Massachusetts
New York
Washington
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Next
Other options for preparing
and filing your taxes
Direct File is only for
people in certain states.
Name: ScreenerState
(7 of 7)
Am I eligible to use Direct File?
Arizona
Massachusetts
Depending on your situation, you
may have to file a Massachusetts
state tax return in addition to your
federal tax return. Learn about
Massachusetts filing
requirements.
If you choose to use Direct File
for your federal taxes, we'll direct
you at the end to
MassTaxConnect to file your state
taxes.
Direct File may be a good option
if you:
Are willing to prepare and file
your Massachusetts state
taxes using a different tool
from Direct File
Lived in Massachusetts for all
of 2023
Earned all of your income in
Massachusetts in 2023
Have filed a Massachusetts
income tax return at least
once in the past 3 years
Plan to use the same filing
status for both your federal
and state tax returns
Washington
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Name: ScreenerState
(6 of 7)
Am I eligible to use Direct File?
Arizona
Other options for preparing
and filing your taxes
New York
Name: ScreenerState
(5 of 7)
Am I eligible to use Direct File?
New York
Washington
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Other options for preparing
and filing your taxes
Next
Massachusetts
Massachusetts
New York
New York
Depending on your situation, you
may have to file a New York state
tax return in addition to your
federal tax return. Learn about
New York State filing
requirements.
If you choose to use Direct File
for your federal taxes, we'll direct
you at the end to the
FileYourStateTaxes tool to file your
New York state taxes.
Direct File may be a good option
if you:
Are willing to prepare and file
your New York state taxes
using a different tool from
Direct File
Lived in New York State for all
of 2023 (and, if you lived in
New York City, including the
Bronx, Brooklyn, Manhattan,
Queens, and Staten
Island, you lived there for all
of 2023)
Didn't live or earn income in
Yonkers for any of 2023
Earned all of your income in
New York state in 2023
Plan to use the same filing
status for your federal and
state tax returns
Will claim no state tax credits
or will only claim the most
common state tax credits,
such as the Empire State
Child Credit, Earned Income
Credit, or Real Property Tax
Credit for Homeowners and
Renters
Washington
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Am I eligible to use Direct File?
Name: ScreenerIdentification
Direct File requires you to have
certain types of identification to
prevent fraud.
You'll need:
A Social Security number (SSN) or
Individual Taxpayer Identification
Number (ITIN) for yourself and any
spouse or dependents you claim
If applicable, an Adoption Taxpayer
Identification Number (ATIN) for
dependents you claim
A current driver's license, state
identification, passport, or passport
card
If the IRS sent you (or your spouse
or dependents) an Identity
Protection (IP) PIN, you'll also need
that.
Washington
Next
Direct File may be a good option
if you:
Lived in Washington for all of
2023
Don't have taxable income by
any other states
Washington state doesn't have
personal income tax. However,
the state provides a Working
Families Tax Credit to eligible
taxpayers who file a 2023 federal
tax return.
If you choose to use Direct File
for your federal taxes, we'll direct
you at the end to apply for the
credit if you might be eligible.
Your federal tax information can't
be transferred automatically from
Direct File to Washington's state
tax credit tool.
If you lived in a state not listed
here, the District of Columbia,
or a U.S. territory, Direct File
won't support your tax filing
needs.
Other options for preparing
and filing your taxes
Next
Am I eligible to use Direct File?
Name: ScreenerIncome
Direct File only works if you have
certain types of income.
You can use Direct File if you have one or
more of these types of income for tax year
2023:
Income from an employer
(Form W-2)
Unemployment compensation
(Form 1099-G)
Social Security benefits
(Form SSA-1099)
Railroad Retirement Board Benefits
(Form RRB-1099)
$1500 or less in interest income or US
savings bonds or Treasury obligations
(Form 1099-INT, boxes 1 and 3)
Types of income that can't be reported
with Direct File
You can't use Direct File if you have one or
more of these types of income for tax year
2023:
Income received from payment apps,
online marketplaces, or payment cards
(Form 1099-K)
Income from independent contractor
and gig work
(Form 1099-NEC)
Income from rent, prizes, awards, and
more
(Form 1099-MISC)
Income from pension and retirement
account distributions
(Form 1099-R)
Unreported tips
Alimony that is required to be included
in your income
Additional limitations if
your household income
exceeds $125,000
You can’t use Direct File if your
wages are more than $200,000
($160,200 if you had more than one
employer).
You can’t use Direct File if you’re
using the filing status Married Filing
Separately and your wages are
more than $125,000.
You can't use Direct File if you file a
joint federal tax return and one of
the following is true:
Your spouse’s wages are more
than $200,000 ($160,200 if your
spouse had more than one
employer)
You and your spouse’s total wages
are more than $250,000
If you have unsupported types of income,
Direct File is not a good option for you.
Learn about other options for preparing
and filing your federal taxes.
Other options for preparing
and filing your taxes
Next
Next
DRAFT
Am I eligible to use Direct File?
Name: ScreenerDeductions (1 of 3)
When using Direct File, you can
only take the standard deduction.
Am I eligible to use Direct File?
Name: ScreenerDeductions (2 of 3)
When using Direct File, you can
only take the standard deduction.
Am I eligible to use Direct File?
Name: ScreenerDeductions (3 of 3)
When using Direct File, you can
only take the standard deduction.
Direct File supports standard deductions,
but not itemized deductions:
Direct File supports standard deductions,
but not itemized deductions:
Direct File supports standard deductions,
but not itemized deductions:
Standard deduction: a set dollar
amount that reduces your taxable
income
Itemized deductions: you specify the
expenses you want to reduce your
taxable income
Standard deduction: a set dollar
amount that reduces your taxable
income
Itemized deductions: you specify the
expenses you want to reduce your
taxable income
Standard deduction: a set dollar
amount that reduces your taxable
income
Itemized deductions: you specify the
expenses you want to reduce your
taxable income
About 9 out of 10 people filing federal
taxes take the standard deduction.
More about taking the standard
deduction
More about taking itemized
deductions
How to choose between the standard
deduction and itemized deductions
If you want to itemize deductions, you can't
use Direct File. Learn about other options
for preparing and filing your federal taxes.
Next
About 9 out of 10 people filing federal
taxes take the standard deduction.
More about taking the standard
deduction
The standard deduction allows you
to deduct a set amount to reduce
your taxable income instead of
itemizing certain deductible
expenses.
When taking the standard
deduction, you can still deduct
student loan interest and educator
expenses, which are treated
differently than itemized deductions.
If you want to take the standard
deduction, Direct File may be a
good option for you.
More about taking itemized
deductions
How to choose between the standard
deduction and itemized deductions
If you want to itemize deductions, you can't
use Direct File. Learn about other options
for preparing and filing your federal taxes.
Next
About 9 out of 10 people filing federal
taxes take the standard deduction.
More about taking the standard
deduction
More about taking itemized
deductions
Itemizing deductions means you
add up certain deductible
expenses.
Some common reasons to itemize
include if you:
Spent more than 7.5% of your
Adjusted Gross Income (AGI) on
medical expenses
Gave a large amount of money
to charity
Paid a large amount of state
income taxes
Paid a large amount of property
taxes or mortgage interest
You can't itemize deductions with
Direct File.
How to choose between the standard
deduction and itemized deductions
If you want to itemize deductions, you can't
use Direct File. Learn about other options
for preparing and filing your federal taxes.
Next
Am I eligible to use Direct File?
Name: ScreenerInsurance (1 of 2)
Am I eligible to use Direct File?
Name: ScreenerInsurance (2 of 2)
Direct File only works for
people with certain kinds of
health insurance, and for
people without health
insurance.
Direct File only works for
people with certain kinds of
health insurance, and for
people without health
insurance.
You can use Direct File if you have:
You can use Direct File if you have:
No health insurance
Health insurance from your employer
Medicare
Veterans Affairs health care
Private health insurance you pay for
out of pocket
Your state's Medicaid or Children's
Health Insurance Program (CHIP)
You can't use Direct File if you have:
Health insurance you bought
directly through a marketplace
(like HealthCare.gov)
Money you withdrew from a
health savings account (HSA)
How do I know if I got my
insurance through a
marketplace?
If you got your health insurance through a
marketplace, Direct File is not a good
option for you. Learn about other options
for preparing and filing your federal taxes.
Next
No health insurance
Health insurance from your employer
Medicare
Veterans Affairs health care
Private health insurance you pay for
out of pocket
Your state's Medicaid or Children's
Health Insurance Program (CHIP)
You can't use Direct File if you have:
Health insurance you bought
directly through a marketplace
(like HealthCare.gov)
Money you withdrew from a
health savings account (HSA)
How do I know if I got my
insurance through a
marketplace?
A marketplace includes insurance
plans you buy through
HealthCare.gov or a state
program, like the Massachusetts
Health Connector or Nevada
Health Link.
Individuals enrolled in a health
insurance plan through a
marketplace will receive Form
1095-A.
If you got your health insurance through a
marketplace, Direct File is not a good
option for you. Learn about other options
for preparing and filing your federal taxes.
Next
Am I eligible to use Direct File?
Name: ScreenerCredits
Am I eligible to use Direct File?
Name: ScreenerIDme (1 of 2)
Am I eligible to use Direct File?
Name: ScreenerIDme (2 of 2)
Am I eligible to use Direct File?
Name: ScreenerDone
If Direct File sounds like a good
option for your federal taxes, let's
get started.
Direct File only supports common
credits that reduce your taxes.
To use Direct File, you need an
IRS account with ID.me.
To use Direct File, you need an
IRS account with ID.me.
Credits can reduce the amount of tax you
owe or increase your tax refund. Certain
credits may even give you a refund if you
don't owe any taxes.
An ID.me account helps prevent tax fraud
and keeps your tax information secure.
An ID.me account helps prevent tax fraud
and keeps your tax information secure.
How to get an ID.me account
How to get an ID.me account
You can use Direct File if you only want to
claim these tax credits:
Child Tax Credit
Earned Income Tax Credit
Credit for Other Dependents
You can't use Direct File to:
Claim any credits other than the ones
listed above
Claim these credits or other tax
benefits for a child as their noncustodial parent
For example, using a different tool, you
might be eligible to claim additional
credits if you:
Paid for child care in order to work
Made contributions to a retirement
plan
Had college tuition or other higher
education expenses
Paid for energy efficient updates to
your home
Are not married and over age 65 or
disabled with an Adjusted Gross
Income (AGI) between $13,850 and
$17,500
Had adoption expenses
If you want to claim these additional tax
credits, Direct File is not a good option for
you. Learn about other options for
preparing and filing your federal taxes.
Next
Next
To get an ID.me account, you
need to:
Be 18 years or older
Prove your identity using your
state or federal identification
(like a driver's license or
passport)
Take a video of your face
The video is used to match your
face to the picture on your
identification and will not be
stored.
If you can't or don't want to take a
video of your face, you can have
a video call with an ID.me agent
who will confirm that your face
matches your identification.
Learn about ID.me.
To setup an IRS account with
ID.me, you need to have:
1. A current driver's license,
state identification, passport,
or passport card
2. Internet access that can
support a video call
3. A working camera on your
phone, tablet, or desktop
computer
4. A U.S. phone number that
accepts texts or phone calls.
If you need an ID.me account,
we'll help you create one.
Learn more about the sign-up
process for an IRS ID.me account
Next
What to expect:
We'll walk you through filling out your
federal income tax return
If you provide information that is not
supported by Direct File, we'll tell you
so you know the tool isn't a good
option
After submitting your federal tax return
with Direct File, we'll keep you updated
on the status of your submission which
can take a few hours or a few days,
sometimes longer
After you submit your federal income
tax return, we'll direct you to your state
tax tool so you can get started on your
state income taxes
If your submission is accepted and
done, or if it is rejected with an error
that needs to be fixed, we'll provide
instructions on what to do
If you need to file your state taxes
for AZ, CA, MA, NY, or WA, you will
have to file those separately with
your state.
Next
DRAFT
Part II, Complete Question Set | Chapter 01: Getting started, about you and your family
Chapter overview
Information about you, your family, and your household affects many tax provisions, including filing status, the amount of the standard deduction, dependency claiming, and eligibility for
various deductions and credits. Direct File asks these questions up front, and reuses the answers throughout the entire experience.
This page shows the complete set of questions that Direct File might ask, but as an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
GETTING STARTED: Draft mock ups
Narrative description
Mock ups
After taxpayers start a new tax return, they are
shown a checklist. They can return to this
checklist to review their progress and see
which sections have been completed.
Login, welcome, and navigation
Name: TaxReturnChecklist
Name: HomePage
<2022> federal tax
return checklist
Welcome
[display login e-mail]
You and your family
Site login experience
About you
[Tax return start button/card]
Start
Spouse
Family and household
Filing status
Income
Deductions and credits
Your taxes
Complete
ABOUT YOU AND YOUR FAMILY: Draft screens and mock ups
Narrative description
Taxpayers begin by answering questions
about themselves and, if married, their spouse.
Direct File asks about members of the
taxpayer's family and household who might
qualify them for various tax provisions, even if
the taxpayer does not claim them as a
dependent.
Screens + mock ups
About you
Name: AboutYouIntro
Name: AboutYouBasicInfo
Name: AboutYouContactInfo
Name: AboutYouCitizenship
Name: AboutYouCitizenbyEndTY
Name: AboutYouResidency
Name: AboutYouNational
Using only this information, Direct File can
determine the filing status(es) for which the
taxpayer is eligible. The taxpayer selects their
filing status before proceeding.
Name: AboutYouStateResidencyScope
Name: AboutYouStateIncomeForm
Name: AboutYouTIN
Name: AboutYouSSNValidforWork
Name: AboutYouIPPINChoice
Name: AboutYouIPPINReady
Name: AboutYouIPPINNotReady
Name: AboutYouIPPINInput
Name: AboutYouBlind
Name: AboutYouCouldBeClaimed
Name: AboutYouClaimerFilingRequirement
Name: AboutYouClaimerFiling
Name: AboutYouClaimersReturn
States drop-down menu
I lived in more than 1 state in <2022>
[Individual Names in alphabetical
order of DF states in scope]
None of these options
Spouse
Name: SpouseIntro
Name: SpouseMaritalStatus
Name: SpouseYearOfDeath
Name: SpouseWidowedEntitledMFJ
Name: SpouseWidowedYearResidency
Name: SpouseApartLast6Mo
Name: SpouseApartAllYear
Name: SpouseLivingApartSepAgreementLastDay
Name: SpouseCitizenship
Name: SpouseCitizenbyEndTY
Name: SpouseResidency
Name: SpouseNational
Name: SpouseStateResidencyScope
Name: SpouseStateIncomeForm
Name: AddSpouseA
Name: FilingStatusChoiceB
Name: FilingStatusChoiceA
Name: SpouseYouStateScopeConfirm
Name: SpouseMFJIntro
Name: SpouseMFJTaxID
Name: SpouseMFJAgeAtDeath
Name: SpouseMFJBasicInfo
Name: SpouseMFJSSNValidforWork
Name: SpouseMFJIPPINChoice
Name: SpouseMFJIPPINReady
Name: SpouseMFJIPPINNotReady
Name: SpouseMFJIPPINInput
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
Name: SpouseMFJCouldBeClaimed
Name: SpouseMFJBlind
Name: SpouseMFJRefundOnly
Name: SpouseMFJSpouseFilingRequirement
Name: MFJDependentChoiceA
Name: MFJDependentChoiceB
Name: AddSpouseB
Name: MFSSpouseDataIntro
Name: MFSSpouseFilingAReturnLiving
Name: MFSSpouseFilingAReturnWidowed
Name: MFSSpouseItemizing
Name: MFSSpouseName
Name: MFSSpouseNRTIN
Name: MFSSpouseTaxID
Name: MFSSpouseGrossIncome
Name: MFSSpouseCouldBeClaimed
Name: MFSSpouseAge
Name: MFSSpouseAgeAtDeath
Name: MFSSpouseBlind
Your family and household
Name: FamilyHHIntro
Name: FamilyHHIntro
Name: AddPerson
Name: FamilyHHIntro2
Family and household
Name: ExitPersonSection
For anyone you add, you'll
need to know:
In this section, we check to see if
there's anyone you should include
on your tax return.
Name: AddPersonStudent
Name: AddPersonDisability
Name: AddPersonLivedwithYou
Name: AddPersonAnotherParentInPicture
Name: AddPersonOtherParentWrittenDeclaration
Name: AddPersonTPWrittenDeclaration
Name: AddPersonWrittenDeclarationSignedA
Name: AddPersonWrittenDeclarationSignedB
Name: AddPersonNotInCustody
Name: AddPersonSpecialRuleResidency
Name: AddPersonSpecialRuleNightsTogether
Name: AddPersonSpecialRuleAGITiebreaker
Name: AddPersonSpecialRuleLivingMaritalStatus
Name: AddPersonSpecialRuleSupport
Name: AddPersonSpecialRuleAppliesCustodial
Name: AddPersonSpecialRuleAppliesNonCustodial
Thanks for letting us know.
You said there's no one you want to add
to this federal tax return. If you change
your mind, you can add them later.
Their birthday
Their citizenship status
What kind of Tax Identification
Number (TIN) they have
If they're married and filing a
joint return with their spouse
However, you don't qualify to
claim dependents or tax credits
because you and
chose to be
considered dependent taxpayers.
This means that you're only filing
your tax return for a refund of
money you paid towards taxes.
Name: AddPersonBasicInfo
Let's move on to the next section.
If you decide to claim someone as
your dependent, you'll also need
their Identity Protection (IP) PIN, if
the IRS provided them with one.
If you want to claim dependents
and tax credits, you can go back
to the Spouse section and update
your answer.
Continue
Continue
Continue
Name: AddPersonNotInCustodyOtherRel
Name: AddPersonParentsLiving
Name: AddPersonAnyParentsWrittenDeclaration
Name: AddPersonCoordinatewithCustodialParent
Name: AddPersonLivedwithYouinUS
Name: AddPersonKeepingUpHome
Name: AddPersonKeepingUpParentsHome
Name: AddPersonTIN
Name: AddPersonSSNValidforWork
Name: AddPersonAcknowledgeTIN
Name: AddPersonQCSupport
Name: AddPersonQRSupport
Name: AddPersonQRGrossIncome
Name: AddPersonMarried
Name: AddPersonJointReturn
Name: AddPersonFilingRequirement
Name: AddPersonFilingforRefundOnly
Name: AddPersonUSCitizen
Name: AddPersonResidentAlien
Name: AddPersonUSNational
Name: AddPersonResidentMexicoCanada
Name: AddPersonQCofAnother
Name: AddPersonQCofAnotherClaimerFilingRequirement
Name: AddPersonQCofAnotherClaimerFiling
Are and their
spouse required to file a
<2022> tax return?
[help link]
Yes
No
Save and continue
Name: AddPersonQCofAnotherClaimersReturn
Name: AddPersonQCofAnotherSu
mmary
Based on your answers,
isn't
considered their qualifying
child for tax filing purposes.
This is because
tax return is to get a refund of
money they paid toward taxes.>
In these cases, the IRS doesn't
consider their
qualifying child.
Let's keep going to see if you can
claim .
Name: QualifiedQCofMultipleTPs
Name: QualifiedQCofMultipleTPsChoice
Name: QualifiedDependent
Name: QualifiedDependentChoice
Name: QualifiedDependentNotClaimed
Name: QualifiedDependentTINInput
Name: QualifiedDependentIPPINChoice
Name: QualifiedDependentIPPINReady
Name: QualifiedDependentIPPINDelay
Name: QualifiedDependentIPPINInput
Name: QualifiedDependentConfirmation
meets the
requirements to qualify as
your dependent, but you
said there's someone else
who could claim them too.
Name: ManagePeopleClaimedDependent
Family and household
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
How do I know who I can add?
Only one person can claim
as a dependent
on their tax return. The IRS has
guidelines to help you figure out
who should claim them.
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
Here's how you figure out who
should claim :
Review the tiebreaker rules
to figure out if you or the
other person should claim
Talk to the other person to
confirm who will claim
Next, we'll ask you if you want to
claim based on
the tiebreaker rules and your
conversation with the other
person who could claim
.
Name: ReviewPeopleQualifiedDependent
Here's the information
about .
[Review screen.
Redisplayed information
given by the user plus UI
elements to enable them
to update selections]
[Section summary and
prompt to continue]
Name: QualifiedDependentNotClaimed
Name: ManagePeopleUnclaimedDependent
Family and household
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
How do I know who I can add?
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
Add person
Add person
I'm done adding people
I'm done adding people
People who may qualify you
for tax benefits
People who may qualify you
for tax benefits
What does it mean if someone
qualifies me for tax benefits?
What does it mean if someone
qualifies me for tax benefits?
Taylor Washington
Result
Dependent (claimed)
You're claiming as your
dependent. You may also be able to
use them as your qualifying person
for other tax benefits.
Name: ReviewPeopleUnclaimedDependent
Here's the information
about .
Name: QualifiedDependentDecideLater
[Explanation of what the
tool will do to prompt them
about this later]
is eligible to be
claimed as a dependent, but
you've decided not to claim them.
Family and household
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
Claim
[Review screen.
Redisplayed information
given by the user plus UI
elements to enable them
to update selections]
Name: ReviewPeopleDecideLater
Here's the information
about .
is eligible to be
claimed as a dependent. Do you
want to claim them?
Claim
Don't claim
Add person
Name: PotentialQP
People who may qualify you
for tax benefits
Based on your answers,
doesn't
qualify as your dependent.
Family and household
[Explanation of rules for
claiming dependents.
Explanation of qualifying
person for other tax
benefits]
How do I know who I can add?
[Review screen.
Redisplayed information
given by the user plus UI
elements to enable them
to update selections]
What does it mean if someone
qualifies me for tax benefits?
Josephine-Elizabeth
Q. MacDonaldWashington
Eva I. Washington
Continue
Continue
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
People who may qualify you
for tax benefits
Date of birth
,
You chose not to claim
as your dependent. You may still be
able to use them as your qualifying
person for other tax benefits. We'll let
you know.
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
I'm done adding people
What does it mean if someone
qualifies me for tax benefits?
Result
Dependent (not claimed)
Name: ManagePeoplePotentialQP
Add person
I'm done adding people
Date of birth
,
Continue
Name: ManagePeopleDecideLater
How do I know who I can add?
Eva I. Washington
Date of birth
,
Continue
Name: FamilyHHOutro
Result
Dependent (not claimed)
You chose not to claim
as your dependent,
even though they met the
requirements. If you decide to
claim them, you can update your
choice.
Review
Review
Continue
Continue
Date of birth
,
Result
Not a dependent
didn't meet the
requirements to be your dependent.
You may still be able to use them as
your qualifying person for other tax
benefits. We'll let you know.
Review
Review
Name: ReviewPeoplePotentialQP
Name: NotQualifiedforAny
Name: ManagePeopleNotQualifiedforAny
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
[Outcome of taxpayer's
eligibility to claim this
person as a dependent or
for other tax benefits]
[Outcome of taxpayer's
eligibility to claim this
person as a dependent or
for other tax benefits]
How do I know who I can add?
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
[Review screen.
Redisplayed information
given by the user plus UI
elements to enable them
to update selections]
Add person
I'm done adding people
[Review screen.
Redisplayed information
given by the user plus UI
elements to enable them
to update selections]
Name: NondependentQualifiedQPwithSplit
Here's the information
about .
Family and household
Here's the information
about .
Name: ReviewPeopleNotQualifiedforAny
Based on your answers,
you can't claim
as your
dependent, but you may
still qualify for other tax
benefits with them.
[Explanation of rules for claiming
dependents. Explanation of
qualifying person for other tax
benefits]
Name: NotQualifiedforSplit
[This is where we explain
the outcome]
[Explanation of rules for
claiming dependents.
Explanation of qualifying
person for other tax
benefits]
Name: DisqualifiedNondependentQPisQCofAnother
Based on your answers,
you can't list
as your qualifying person
for tax benefits.
[Explanation of qualifying person
for other tax benefits]
Name: DisqualifiedBecauseQRisQCofAnother
Based on your answers,
you can't claim
as your
dependent.
[Explanation of rules for claiming
dependents.]
Name: QualificationPending
We still need some more
information about
.
We saved their information
so you can pick up where
you left off when you're
ready.
Family and household
Add anyone <(other than your spouse)>
who you think could qualify as your
dependent or qualify you for tax credits
and filing statuses.
How do I know who I can add?
If you're not sure if someone meets the
requirements, that's okay. We'll ask you
some questions to check. You can always
remove them later.
Add person
I'm done adding people
People who don't qualify
you for tax benefits
People who may qualify you
for tax benefits
What does it mean if someone doesn't
qualify me for tax benefits?
What does it mean if someone
qualifies me for tax benefits?
Taylor Washington
Quinn I. Washington
Continue
Date of birth
,
Date of birth
,
Continue
Result
Not a dependent
Continue
Name: ManagePeopleAll
Continue
Continue
doesn't qualify you
for tax benefits this year.
Continue
Result
Dependent (claimed)
You're claiming as your
dependent. You may also be able to
use them as your qualifying person
for other tax benefits.
Review
Review
Eva I. Washington
Date of birth
,
Result
Dependent (not claimed)
message
Review
Josephine-Elizabeth
Q. MacDonaldWashington
Date of birth
,
Result
Not a dependent
didn't meet the
requirements to be your dependent.
You may still be able to use them as
your qualifying person for other tax
benefits. We'll let you know.
Review
Incomplete
Sarah X. MacDonald
Date of birth
,
You're missing some information
we need to see if this person
qualifies you for tax benefits. Add
more information to find out.
Review
People who don't qualify
you for tax benefits
What does it mean if someone doesn't
qualify me for tax benefits?
Quinn I. Washington
Date of birth
,
Result
Not a dependent
doesn't qualify you
for tax benefits this year.
Review
Filing status
Name: FilingStatusIntro
Name: FilingStatusOverride
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
DRAFT
FilingStatusAssertionMFJBest
MoreSpouseInfoA
Name: FilingStatusAssertionMFSOnly
MoreSpouseInfoB
Name: FilingStatusAssertionSingleOnly
Name: FilingStatusAssertionHOHBest
Name: FilingStatusAssertionQSSBest
DRAFT
Part II, Complete Question Set | Chapter 02: Income
Chapter overview
Direct File supports wages reported on a standard W-2, interest income less than $1,500, Social Security and Railroad Retirement benefits, and unemployment compensation. Taxpayers with
other income are not eligible to use Direct File.
This page shows the complete set of questions that Direct File might ask, but as an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
INCOME: Draft screens
Narrative description
Next, taxpayers enter information about their
income. This income might be reported to
them on forms W-2, 1099-INT, SSA-1099, RRB1099, or 1099-G.
Screens
Income sources
Name: IncomeSupportedIntro
Name: IncomeNotSupportedIntro
Name: IncomeSupportedOptions
Name: DigitalAssetsReceived
Name: DigitalAssetsDisposed
Jobs
Name: W2AddWhoseW2
Name: JobsLoopIntro
Name: W2AddStep2-hasITIN
Name: W2AddBoxA
Name: W2AddBoxE
Name: W2AddBoxFChoice
Name: W2AddBoxFDifferentAddress
Name: W2AddBoxBC
Name: W2AddBoxes1-8
Name: W2AddBoxes10-11
Name: W2AddBox12
Name: W2AddBox13
Name: W2AddBox13Options
Header
Header
Header
Header
Header
Header
Header
Header
Header
Header
Header
Header
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
Back
Back
Back
Back
Back
Back
Back
Back
Back
Back
Back
Name: W2AddBox14
Name: W2AddBoxes15-20
Do you haveHeader
any codes related
to the Railroad Retirement Tax
Act (RRTA) listed
in box 14?
breadcrumb
Back
The
RRTA codes are:
Back
Additional Medicare tax
Medicare tax
RRTA compensation
Tier 1 tax
Tier 2 tax
Back
What's box 14 used for?
Yes, there is 1 or more of those
RRTA codes in box 14
No, none of those RRTA
codes are in box 14
Interest income
Name: IntIncomeLoopIntro
Name: AddIntIncome
Name: 1099INTAddPayerName
Name: 1099INTAddWhose
Name: 1099INTAddBox1
Name: 1099INTAddBox3
Name: 1099INTAddBox5
Name: 1099INTAddBox4
Name: 1099INTAddBox8
Name: 1099INTAddBoxes15-17
Name: No1099INTAddWhose
Name: No1099INTAddPayerName
Name: No1099INTTaxableInt
Name: 1099INTSummary
Header
Header
Header
Header
Header
Header
Header
Header
Header
Header
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
breadcrumb
Back
Back
Back
Back
Back
Back
Back
Enter the name of the payer.
Whose 1099-INT is it?
Unemployment compensation
Name: UnemploymentLoopIntro
Name: Add1099G
Name: 1099GAddWhose
Name: 1099GPayer
Name: 1099GAmount
Name: 1099GWithholding
Name: 1099GStateInfo
Name: No1099GAddWhose
Name: No1099GPayerName
Name: No1099GAmount
Name: UnemploymentSummary
Social Security benefits
Name: SocialSecurityLoopIntro
Name: SSAorRRBChoice
Header
breadcrumb
Back
DRAFT
+
Name: SSAWhose
Name: SSA1099Box5
Name: SSA1099Box6
Name: RRBWhose
Name: RRB1099Box5
Name: RRB1099Box10
Name: SocialSecuritySummaryPositive
Name: SocialSecuritySummaryNegative
Name: TotalIncomeSummary
Back
Back
Back
Name: W2NonstandardCorrected
Name: W2NonstandardCorrectedChoice
Name: W2Summary
Header
Header
Header
Header
breadcrumb
breadcrumb
breadcrumb
breadcrumb
Back
Back
Back
DRAFT
Part II, Complete Question Set | Chapter 03: Deduction and credits
Chapter overview
Direct File supports the standard deduction, adjustments for educator expenses and student loan interest, the Child Tax Credit (including the Additional Child Tax Credit), the Credit for Other
Dependents, and the Earned Income Tax Credit. Itemized deductions are not supported.
This page shows the complete set of questions that Direct File might ask, but as an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
DEDUCTIONS: Draft screens
Narrative description
Direct File helps taxpayers establish the
amount of their standard deduction and
whether they can claim any adjustments to
income. With this information, Direct File can
calculate the taxpayer's Adjusted Gross
Income (AGI) and taxable income.
Screens
Name: DeductionsIntroMFJDependents
Name: DeductionsIntro
Name: EligibleEducator
Name: SecondaryEducatorExpenses
Name: PrimaryEducatorExpenses
Name: EducatorExpensesSummary
Name: PaidStudentLoanInterest
Name: StudentLoanClaimedDependent
Name: StudentLoansQualify
Name: StudentLoanInterestAmount
Name: StudentLoanInterestSummary
Name: StudentLoanInterestNotQualified
Name: AGISummary
Name: AGISummaryMFJDependents
Name: StandardDeductionIntro
Name: TaxableIncomeSummary
[help link]
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
CREDITS: Draft screens
Narrative description
While much of the information necessary to
establish eligibility for the supported tax
credits was collected in the previous sections,
if the taxpayer remains potentially eligible for a
credit, Direct File might ask additional
questions to confirm their eligibility. If the
taxpayer is required to file Form 8862, Direct
File will guide them through the additional
information needed.
Screens
Name: CreditsIntroPotentialCredits
Name: EITCIPPINChoice
Name: CTCImproperClaims
Name: EITCIPPINReady
Name: CTCImproperClaimsTakenAgainSinceDisallowal
Name: EITCIPPINNotReady
Name: CTCImproperClaimsNotice
Name: EITCIPPINInput
Name: CTCImproperClaimsWaitingPeriod
Name: EITCQCConfirmation
Name: CTCNotQualified
Name: EITCCombatPayChange
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
DRAFT
Name: CTCQualified
Name: EITCNotQualified
Name: ODCImproperClaims
Name: CreditsIntroNoCredits
Name: ODCImproperClaimsTakenAgainSinceDisallowal
Name: ODCImproperClaimsNotice
Name: ODCImproperClaimsWaitingPeriod
Name: ODCNotQualified
Name: ODCQualified
Name: EITCTaxpayerQCofAnother
Name: EITCQCofAnotherClaimerFilingRequirement
Name: EITCQCofAnotherClaimerFiling
Name: EITCQCofAnotherClaimersReturn
Name: EITCQCofAnotherSummary
Name: EITCImproperClaims
Name: EITCImproperClaimsNoQC
Name: EITCImproperClaimsTakenAgainSinceDisallowal
Name: EITCImproperClaimsNotice
Name: EITCImproperClaimsWaitingPeriod
Name: EITCQualified
Name: EITC8862DateofDeath
Name: EITCEnterTIN
DRAFT
Part II, Complete Question Set | Chapter 04: Your taxes
Chapter overview
If taxpayers are owed a refund, they can specify their preference to receive that refund via check or direct deposit. If taxpayers have a balance due, they can optionally schedule payment via
direct debit, or pay later via other means.
This page shows the complete set of questions that Direct File might ask, but as an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
COMPLETE: Draft screens
Narrative description
Taxpayers will review the amount of their
balance owed or refund due. They can specify
the method by which they would like to
receive their refund or make a payment. And
they can update their preferences for
communication with the IRS.
Screens
Estimated taxes paid
Name: EstTaxAmountIntro
Name: EstTaxPaymentsYN
Name: EstTaxPaymentsNameChange
Name: EstTaxPaymentsDivorced
Name: EstTaxPaymentsDivorcedTaxIDPrimaryFiler
Name: EstTaxPaymentsDivorcedTaxIDSecondaryFiler
Name: EstTaxPaymentsAmount
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
Amount
Name: TaxAmountIntro
Name: TaxAmounNumber
Name: TaxAmountExplanation
Payment method
Name: RefundIntro
Name: RefundMethodChoice
Name: RefundMailingAddress
Name: RefundDifferentAddress
Name: RefundDirectDeposit
Name: RefundOutro
Name: PaymentIntro
Name: PaymentMethodChoice
Other preferences
Name: OtherPrefIntro
Name: ThirdPartyDesigneeChoice
Name: ThirdPartyDesigneeInput
Name: ThirdPartyDesigneePIN
Name: CommsDifferentLanguageChoice
Name: CommsDifferentLanguageInput
Name: CommsDifferentFormatChoice
Name: CommsDifferentFormatInput
Name: PresidentialFund
"Unable to display options"
The available options are
dynamically generated based on
previous answers provided by the
taxpayer.
DRAFT
Name: PaymentDirectDebit
Name: PaymentAnotherWay
Name: PaymentOutro
DRAFT
Part II, Complete Question Set | Chapter 05: Complete
Chapter overview
Once taxpayers enter all the required tax information, they can they can review and confirm their tax information, then sign and submit.
This page shows the complete set of questions that Direct File might ask, but as an interactive, online tool, Direct File will dynamically filter these questions to only ask questions that are
potentially relevant to a given taxpayer. A relevant question is one that could result in a change to what is entered on a form or schedule of the tax return.
COMPLETE: Draft screens
Narrative description
Finally, taxpayers can download a draft of their
tax return information, review and correct tax
information entered. When they're ready,
taxpayers can digitally sign their federal tax
return with a Self-Select PIN.
Screens
Review and confirm
Name: Review
Sign and submit
Name: SignReturnIntro
Name: SignReturnFiledLastYear
Name: SignReturnReuseSSPIN
Name: SignReturnEnterSSPIN
Name: SignReturnAGI
Name: SignReturnCreateNewSSPIN
Name: SignReturnSelfSummary
Name: SignReturnSpouseIntro
Name: SignReturnSpouseFiledLastYear
Name: SignReturnSpouseReuseSSPIN
Name: SignReturnSpouseEnterSSPIN
Name: SignReturnSpouseAGI
Name: SignReturnSpouseCreateSSPIN
Name: SignReturnSpouseSummary
Name: SignReturnMFJSubmit
Name: SignReturnSubmit
This federal tax return was
submitted on ,
. You cannot make changes to
this tax return.
DRAFT
Name: SignReturnDone
| File Type | application/pdf |
| File Modified | 2023-12-04 |
| File Created | 2023-12-04 |