Filing your first U.S. tax return (and free help)

Step 1 — Check whether you need to file

A tax return is the yearly form where you report your income to the IRS, the U.S. tax agency. Generally, you must file if your income is over a set amount, if you have over $400 in net earnings from self-employment, or in other situations the IRS lists; the amounts depend on your filing status and age (IRS — Check if you need to file). Filing can make sense even when you don’t have to: you may get money back if federal income tax was withheld from your pay (IRS — Check if you need to file).

Nonresidents follow different rules. For example, a nonresident student or teacher on an F, J, M or Q visa must file Form 1040-NR only if they have income subject to tax (IRS — Taxation of nonresident aliens). Not sure which group you’re in? Read our tax residency guide first: it decides which form you use.

Step 2 — Collect your forms in January and February

People and organizations that paid you must report those payments to the IRS and send you a copy, which you should get in January or February (IRS — Gather your documents). The most common ones:

• Form W-2, from each employer: your wages and the taxes withheld (IRS — W-2 help);
• Form 1099-INT, from banks: interest you received (IRS — Gather your documents);
• Form 1099-NEC: freelance or independent contractor pay (IRS — Gather your documents);
• Form 1099-K: payments through payment cards and online marketplaces (IRS — Gather your documents).

You also need the SSN or Individual Taxpayer Identification Number (ITIN) of everyone on your return, and your bank’s routing and account numbers for a direct-deposit refund (IRS — Gather your documents). See our guides to the Social Security number, the ITIN and opening a bank account.

W-2 missing or wrong? If it hasn’t arrived by the end of January, contact your employer (IRS — W-2 help). Still nothing by the end of February? Call the IRS at 800-829-1040; it will contact your employer and send you Form 4852, a substitute you can file with (IRS — W-2 help). An IRS online account also shows some Forms W-2 and 1099 (IRS — Online account).

Step 3 — Mark the deadline

For 2026 tax returns, the deadline is April 15, 2027 (IRS — File your tax return). Any tax you owe is due by the same date, even if you get more time to file (IRS — Pay taxes on time). If you file as a nonresident, your due date can be different, depending, for example, on whether you had wages with U.S. income tax withheld (IRS — Taxation of nonresident aliens).

Step 4 — Look at the free ways to file first

IRS Free File is a partnership between the IRS and a group of tax software companies (IRS — Free File). It has two options:

• Guided tax software from partner companies, with an income limit: the IRS page currently shows $95,000 of adjusted gross income (AGI), a total from your return (IRS — Free File). Each partner also sets its own rules on income, age and state (IRS — Free File).
• Free File Fillable Forms, for any income: you fill in the forms yourself, with no state return (IRS — Free File).

Always start from the IRS Free File page: going straight to a partner’s own website doesn’t get you IRS Free File (IRS — Free File). Some partners charge for a state return (IRS — Free File). Free File is closed now; the IRS says to check back in January 2027 (IRS — Free File).

Filing as a nonresident? Form 1040-NR isn’t on the IRS list of forms every Free File company offers, or on the Fillable Forms list for the 2026 season (IRS — Free File forms; IRS — Fillable Forms limitations). Check before you start.

IRS-certified volunteers (VITA and TCE) offer free basic tax return preparation (IRS — Free tax return preparation). Many VITA sites help people who generally make about $70,244 or less, people with disabilities and people with limited English; TCE focuses on people 60 and older (IRS — Free tax return preparation). Services vary by site (IRS — Free tax return preparation), and returns for foreign students and scholars are prepared only at select sites (IRS — Publication 3676-B), so ask first. Bring an original photo ID (a passport, visa or national ID is on the IRS list), Social Security cards or ITIN documents, all Forms W-2 and 1099, and proof of your bank account, such as a blank check (IRS — Checklist).

About IRS Direct File. In 2025, the IRS offered Direct File, a free way to file directly with the IRS, in 25 states (IRS — IR-2025-08). It wasn’t among the free options the IRS listed for the 2026 season, and it isn’t on the IRS’s current filing page (IRS — Tax Tip 2026-08; IRS — File your tax return).

Other ways: a paid tax professional, tax software of your choice, or paper forms by mail (IRS — File your tax return).

E-filing for the first time? To sign an electronic return you prepare yourself, you enter last year’s AGI or a self-select PIN; the IRS says a first-time filer over 16 enters zero (IRS — Validating your e-filed return).

Step 5 — If you pay a preparer, check them first

Anyone with a Preparer Tax Identification Number (PTIN) can be a paid preparer, but skills differ (IRS — Choosing a tax professional). By law, a paid preparer must sign your return and include their PTIN (IRS — Topic 254). The IRS Directory of Federal Tax Return Preparers lists preparers with IRS-recognized credentials (IRS — Choosing a tax professional). Only attorneys, certified public accountants (CPAs) and enrolled agents can represent you before the IRS in all matters, including audits (IRS — Topic 254).

The IRS says a good preparer asks to see your records and gives you a copy of the return (IRS — Topic 254). Even so, you are accountable for everything on your return (IRS — Topic 254).

Step 6 — Don’t forget your state

Many states, counties and cities also tax income (USAGov — State and local taxes). Your state’s tax agency explains what you owe and when its return is due; USA.gov links to a directory of these agencies (USAGov — State and local taxes). Some Free File partners offer a free state return (IRS — Free File), and VITA volunteers prepare state returns too (IRS — Free tax return preparation).

Step 7 — If you need more time, or can’t pay

More time to file. Ask for an extension by the April due date and you have until October 15 to file (IRS — Get an extension). The extension is only for filing: pay any tax you owe by the April date (IRS — Get an extension). You can pay online and check the box that it’s for an extension, use IRS Free File (no income limit for extensions), or file Form 4868 (IRS — Get an extension). Nonresidents file Form 4868 by their regular due date (IRS — Taxation of nonresident aliens).

Can’t pay it all. There’s a penalty for filing late and another, plus interest, for paying late, so the IRS says to file on time and pay as much as you can (IRS — Topic 202). It offers a short-term plan of up to 180 days with no fee, and monthly payment plans with a setup fee that can be reduced or waived for low-income taxpayers; you can apply online (IRS — Topic 202).

Step 8 — After you file

Track your refund. In “Where’s My Refund?”, your status appears about 24 hours after you e-file, or 4 weeks after you file on paper (IRS — Where’s my refund?). You’ll need your SSN or ITIN, filing status, the tax year and the exact refund amount (IRS — Where’s my refund?). The automated line is 800-829-1954 (IRS — Where’s my refund?).

Write down your exact refund amount and your AGI. They help you check your refund and e-file next year (IRS — File your tax return).

Read IRS letters. The IRS may write if you owe money, your refund changed or it has a question (IRS — Understanding your notice). Keep the letter and, if it asks you to respond, act by the due date (IRS — Understanding your notice). You can search the notice number on IRS.gov; if a letter looks suspicious, call 800-829-1040 (IRS — Understanding your notice).

Next year: to change how much tax is withheld from your pay, give your employer an updated Form W-4 (IRS — Be ready to file next year).