Sources behind the Self-File Center

Every source on this page shows the body that issued it and the date we read it. Amounts are stated for tax year 2025, and the text behind this centre was last read on 2026-08-16.

Sources

Federal authority

26 U.S.C. § 6012 — Persons required to make returns of incomeUnited States Code (GPO, govinfo). Read for: The obligation to make a return is imposed by statute on individuals whose gross income meets the amount the section specifies, with separate rules for individuals who may be claimed as a dependent of another taxpayer. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 61 — Gross income definedUnited States Code (GPO, govinfo). Read for: Gross income means all income from whatever source derived, except as otherwise provided. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 1 — Tax imposedUnited States Code (GPO, govinfo). Read for: Separate rate structures exist for married individuals filing joint returns and surviving spouses, for heads of households, for unmarried individuals, and for married individuals filing separate returns. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 2 — Definitions and special rulesUnited States Code (GPO, govinfo). Read for: Surviving spouse status is defined by statute and is limited to taxpayers meeting stated conditions in the two years following the year a spouse died. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 63 — Taxable income definedUnited States Code (GPO, govinfo). Read for: Taxable income is gross income minus the deductions allowed, and a taxpayer either takes the standard deduction or itemises deductions. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 152 — Dependent definedUnited States Code (GPO, govinfo). Read for: A dependent is either a qualifying child or a qualifying relative, each defined by its own set of statutory tests. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefitsUnited States Code (GPO, govinfo). Read for: Some part of Social Security benefits may be included in gross income, determined by a statutory formula that depends on other income and filing status. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 1401 — Rate of tax (self-employment)United States Code (GPO, govinfo). Read for: Self-employment tax is imposed on self-employment income, which is derived from net earnings from self-employment. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 1402 — Definitions (self-employment)United States Code (GPO, govinfo). Read for: Net earnings from self-employment are derived from carrying on a trade or business, so the existence of a trade or business is the predicate question. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 36B — Refundable credit for coverage under a qualified health planUnited States Code (GPO, govinfo). Read for: A premium tax credit is allowed under stated conditions, and advance payments of that credit are reconciled against the credit actually allowable for the year. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 6081 — Extension of time for filing returnsUnited States Code (GPO, govinfo). Read for: The Secretary may grant a reasonable extension of time for FILING a return. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 6072 — Time for filing income tax returnsUnited States Code (GPO, govinfo). Read for: The statute fixes the time for filing an individual income tax return by reference to the close of the taxable year. not year-scoped. Read on 2026-08-16.
26 U.S.C. § 6654 — Failure by individual to pay estimated income taxUnited States Code (GPO, govinfo). Read for: An addition to tax may apply where an individual underpays estimated tax, determined by required instalments and by stated exceptions. not year-scoped. Read on 2026-08-16.
26 CFR § 1.6081-4 — Automatic extension of time for filing individual income tax returnElectronic Code of Federal Regulations (eCFR). Read for: An individual is granted an automatic extension of time to FILE the individual income tax return on satisfying the stated conditions, including submitting the prescribed application by the due date. not year-scoped. Read on 2026-08-16.
Rev. Proc. 2024-40 — Inflation adjusted items for tax year 2025 (Internal Revenue Bulletin 2024-45)Internal Revenue Service. Read for: States the inflation adjustment mechanism and the tax year 2025 figures as they stood when the revenue procedure was issued in October 2024, including the § 63(c)(2) standard deduction table, the § 63(c)(5) dependent limitation of the greater of $1,350 or earned income plus $450, and the § 63(f) additional amount for the aged or the blind. tax year 2025. Read on 2026-08-16.
Public Law 119-21, § 70102 — Extension and enhancement of increased standard deductionUnited States Congress (GPO, govinfo). Read for: Amends § 63(c) so that the increased standard deduction applies without the prior sunset, and resets the base amounts to which the inflation adjustment applies for taxable years beginning after 2024. not year-scoped. Read on 2026-08-16.
Form 1040, U.S. Individual Income Tax Return (2025)Internal Revenue Service. Read for: The individual income tax return is Form 1040, which carries the filing status election, the dependent listing, the income lines, the payments lines, and the digital asset question. tax year 2025. Read on 2026-08-16.
Instructions for Form 1040 and 1040-SR (2025)Internal Revenue Service. Read for: The 'Do You Have To File?' section presents three separate routes: a gross income chart organised by filing status and age, a separate chart for individuals who may be claimed as a dependent, and a chart of other situations that require a return regardless of income. tax year 2025. Read on 2026-08-16.
Publication 501, Dependents, Standard Deduction, and Filing Information (2025)Internal Revenue Service. Read for: Restates in plain language the filing status definitions, the dependent tests, and the standard deduction tables for tax year 2025. tax year 2025. Read on 2026-08-16.
Instructions for Schedule A (Form 1040), Itemized DeductionsInternal Revenue Service. Read for: Itemised deductions are reported on Schedule A, which is used instead of the standard deduction rather than in addition to it. tax year 2025. Read on 2026-08-16.
Instructions for Schedule B (Form 1040), Interest and Ordinary DividendsInternal Revenue Service. Read for: Schedule B is required only in the circumstances the instructions list, which include exceeding a stated amount of taxable interest or ordinary dividends and certain foreign account and trust situations. tax year 2025. Read on 2026-08-16.
Instructions for Schedule C (Form 1040), Profit or Loss From BusinessInternal Revenue Service. Read for: Schedule C reports income and expenses from a trade or business the taxpayer operated as a sole proprietor. tax year 2025. Read on 2026-08-16.
Instructions for Schedule D (Form 1040), Capital Gains and LossesInternal Revenue Service. Read for: Schedule D summarises capital gains and losses, and the individual dispositions are generally detailed on Form 8949 first. tax year 2025. Read on 2026-08-16.
Instructions for Schedule E (Form 1040), Supplemental Income and LossInternal Revenue Service. Read for: Schedule E reports income and loss from rental real estate, royalties, partnerships, S corporations, estates and trusts. tax year 2025. Read on 2026-08-16.
Instructions for Schedule SE (Form 1040), Self-Employment TaxInternal Revenue Service. Read for: Schedule SE is used where net earnings from self-employment reach the amount the instructions state. tax year 2025. Read on 2026-08-16.
Instructions for Form 8949, Sales and Other Dispositions of Capital AssetsInternal Revenue Service. Read for: Each disposition is reported with its proceeds and its basis, and the instructions distinguish transactions for which basis was reported to the IRS from those for which it was not. tax year 2025. Read on 2026-08-16.
Instructions for Form 8962, Premium Tax Credit (PTC)Internal Revenue Service. Read for: Form 8962 is used to compute the premium tax credit and to reconcile it with any advance payments, and it is completed using the marketplace statement. tax year 2025. Read on 2026-08-16.
About Form 1095-A, Health Insurance Marketplace StatementInternal Revenue Service. Read for: The marketplace, not the taxpayer, issues Form 1095-A, and the taxpayer uses it as an input when completing the premium tax credit form. tax year 2025. Read on 2026-08-16.
Instructions for Form 1095-A, Health Insurance Marketplace StatementInternal Revenue Service. Read for: States what the marketplace reports on the statement, including the months of coverage and any advance credit payments made. tax year 2025. Read on 2026-08-16.
Premium Tax Credit: Claiming the Credit and Reconciling Advance Credit PaymentsInternal Revenue Service. Read for: A taxpayer for whom advance credit payments were made must file a return and reconcile them, even where a return would not otherwise be required. not year-scoped. Read on 2026-08-16.
About Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax ReturnInternal Revenue Service. Read for: Form 4868 is the application individuals use to request the automatic extension of time to file. not year-scoped. Read on 2026-08-16.
Taxpayers: Remember, an extension to file is not an extension to pay taxesInternal Revenue Service. Read for: The IRS states directly that an extension to file is not an extension to pay: tax owed remains due by the original due date. not year-scoped. Read on 2026-08-16.
Topic no. 304, Extensions of time to file your tax returnInternal Revenue Service. Read for: Describes the length of the automatic individual extension and the ways it may be requested. not year-scoped. Read on 2026-08-16.
Instructions for Form 1040-X, Amended U.S. Individual Income Tax ReturnInternal Revenue Service. Read for: Form 1040-X is used to correct a previously filed individual return, and the instructions state which changes it is used for. not year-scoped. Read on 2026-08-16.
Amended return frequently asked questionsInternal Revenue Service. Read for: The IRS states that an amended individual return may be filed electronically for the years it supports, and describes the alternative paper route. not year-scoped. Read on 2026-08-16.
Validating your electronically filed tax returnInternal Revenue Service. Read for: An electronically filed return is signed with a self-selected personal identification number, and the signature is verified using the prior-year adjusted gross income or the prior-year PIN. not year-scoped. Read on 2026-08-16.
Self-Select PIN method for Forms 1040 and 4868 (Modernized e-File)Internal Revenue Service. Read for: Describes the self-select signature method available for the individual return and the extension application. not year-scoped. Read on 2026-08-16.
Get an identity protection PIN (IP PIN)Internal Revenue Service. Read for: An IP PIN is a number known only to the taxpayer and the IRS that must be entered on the return when one has been issued. not year-scoped. Read on 2026-08-16.
Payments — IRS official payment channelsInternal Revenue Service. Read for: The IRS states the official channels through which an individual may pay, and provides a record or confirmation of a payment made through them. not year-scoped. Read on 2026-08-16.
About Form 1040-ES, Estimated Tax for IndividualsInternal Revenue Service. Read for: Estimated tax is the method used to pay tax on income not subject to withholding, and Form 1040-ES is the associated worksheet and voucher package. not year-scoped. Read on 2026-08-16.
Topic no. 306, Penalty for underpayment of estimated taxInternal Revenue Service. Read for: Describes that an addition to tax may apply where estimated tax is underpaid and that stated exceptions exist. not year-scoped. Read on 2026-08-16.
About Where's My Refund?Internal Revenue Service. Read for: The official refund tracker requires the taxpayer's identifying number, filing status and the exact refund amount claimed. not year-scoped. Read on 2026-08-16.
Myth busting: federal tax refundsInternal Revenue Service. Read for: The IRS states that a refund date cannot be obtained by calling, that timeframes are estimates, and that many factors can change how long a refund takes. not year-scoped. Read on 2026-08-16.
About Form W-2, Wage and Tax StatementInternal Revenue Service. Read for: An employer files Form W-2 to report wages paid and taxes withheld, and furnishes a copy to the employee. not year-scoped. Read on 2026-08-16.
Topic no. 154, Form W-2 and Form 1099-R — what to do if incorrect or not receivedInternal Revenue Service. Read for: Where a wage statement is missing or wrong, the IRS states an ordered procedure: contact the issuer, then contact the IRS, and file on time regardless. not year-scoped. Read on 2026-08-16.
About Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-RInternal Revenue Service. Read for: Form 4852 serves as a substitute where the wage or retirement distribution statement was not received or is incorrect. not year-scoped. Read on 2026-08-16.
What to do when a W-2 or Form 1099 is missing or incorrectInternal Revenue Service. Read for: The IRS states that taxpayers must report all income even where a statement was not received, and describes the steps to take. not year-scoped. Read on 2026-08-16.
About Form 1099-NEC, Nonemployee CompensationInternal Revenue Service. Read for: A payer files Form 1099-NEC to report amounts it paid to a person who is not its employee, in the circumstances the instructions state. not year-scoped. Read on 2026-08-16.
About Form 1099-K, Payment Card and Third Party Network TransactionsInternal Revenue Service. Read for: A settlement organisation files Form 1099-K to report the gross amount of reportable payment transactions it settled. not year-scoped. Read on 2026-08-16.
About Form 1099-INT, Interest IncomeInternal Revenue Service. Read for: A payer reports interest it paid on Form 1099-INT. not year-scoped. Read on 2026-08-16.
About Form 1099-DIV, Dividends and DistributionsInternal Revenue Service. Read for: A payer reports dividends and distributions on Form 1099-DIV. not year-scoped. Read on 2026-08-16.
About Form 1099-B, Proceeds From Broker and Barter Exchange TransactionsInternal Revenue Service. Read for: A broker reports proceeds from dispositions it handled, and indicates whether basis was reported to the IRS. not year-scoped. Read on 2026-08-16.
About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.Internal Revenue Service. Read for: A payer reports a distribution from a retirement arrangement, including a distribution code and, where the payer can determine it, a taxable amount. not year-scoped. Read on 2026-08-16.
Topic no. 423, Social Security and equivalent Railroad Retirement benefitsInternal Revenue Service. Read for: The benefit statement is issued by the Social Security Administration and is an input to the return. not year-scoped. Read on 2026-08-16.
Publication 915, Social Security and Equivalent Railroad Retirement BenefitsInternal Revenue Service. Read for: Explains in plain language how the includible portion of benefits is determined. not year-scoped. Read on 2026-08-16.
Instructions for Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.Internal Revenue Service. Read for: A Schedule K-1 is issued to a partner by an entity and reports that partner's share of stated items. not year-scoped. Read on 2026-08-16.
Digital assetsInternal Revenue Service. Read for: The IRS treats digital assets as property and states that a disposition is reported in the same way as a disposition of other capital assets, on the dispositions form and the capital gains schedule. not year-scoped. Read on 2026-08-16.
Determine how to answer the digital asset questionInternal Revenue Service. Read for: The IRS states which activities require a yes answer and which do not, and holding a digital asset without any transaction is among those that do not. not year-scoped. Read on 2026-08-16.
About Form 2848, Power of Attorney and Declaration of RepresentativeInternal Revenue Service. Read for: An authorization allows a named eligible individual to represent a taxpayer before the IRS. It is not part of a return. not year-scoped. Read on 2026-08-16.
How long should I keep records?Internal Revenue Service. Read for: The retention period depends on the action, expense or event a record relates to, and the IRS states different periods for different circumstances rather than one universal period. not year-scoped. Read on 2026-08-16.

State agency material we read

CA — Residency status — residents, part-year and nonresidentsCalifornia Franchise Tax Board. Read for: Establishes that California distinguishes resident, part-year and nonresident status, and that nonresident taxation turns on California-sourced income. Read on 2026-08-16.
CA — 540NR booklet — nonresident and part-year resident return instructionsCalifornia Franchise Tax Board. Read for: Confirms California publishes a separate nonresident and part-year resident return, which is the structural fact SF3 relies on. Read on 2026-08-16.
NY — Frequently asked questions about filing requirements, residency and telecommutingNew York State Department of Taxation and Finance. Read for: Establishes that a reader must first settle resident, nonresident or part-year status, that a nonresident may still owe New York tax on New York-source income, and that a part-year year is split between resident and nonresident rules. Read on 2026-08-16.
NY — Income tax definitions — resident, nonresident, part-year residentNew York State Department of Taxation and Finance. Read for: Establishes New York's definitional split between the three residency categories. Read on 2026-08-16.
IL — Individual income tax filing requirementsIllinois Department of Revenue. Read for: Establishes the reciprocity contrast directly: an Illinois resident who worked in Iowa, Kentucky, Michigan or Wisconsin must still file the Illinois return and include that compensation as Illinois income. Read on 2026-08-16.
NJ — New Jersey gross income tax — individual filing informationNew Jersey Division of Taxation. Read for: Confirms New Jersey publishes its own individual filing guidance separate from the federal return, supporting the contrast concept only. Read on 2026-08-16.

Official documentation for ways to file

IRS Free File: file your federal taxes online for freeInternal Revenue Service. Read for: Establishes the Free File guided-software program, its adjusted gross income eligibility ceiling as stated on the page, and that partner offers vary. Read on 2026-08-16.
Free File Fillable FormsInternal Revenue Service. Read for: Establishes that Fillable Forms exists with no income limit, performs only basic calculations, and does not support state returns. Read on 2026-08-16.
E-file options for individual taxpayersInternal Revenue Service. Read for: Establishes the canonical set of federal filing routes: free guided software, Fillable Forms, commercial software, and an authorised preparer. Read on 2026-08-16.
Free tax return preparation for qualifying taxpayers (VITA and TCE)Internal Revenue Service. Read for: Establishes free IRS-sponsored preparation for qualifying taxpayers, and that eligibility turns on stated conditions such as income, disability, limited English, and age for TCE. Read on 2026-08-16.
FreeTaxUSA pricingFreeTaxUSA. Read for: Operator documentation establishing the free-federal, fee-for-state pricing MODEL and its optional paid add-ons. Exact amounts are withheld by policy. Read on 2026-08-16.
FreeTaxUSA supported federal formsFreeTaxUSA. Read for: Operator form list establishing which federal schedules the product states it supports. Read on 2026-08-16.
TurboTax IRS forms and schedulesIntuit TurboTax. Read for: Operator form list establishing stated support for federal schedules. Read on 2026-08-16.
Cash App Taxes — supported forms and situationsCash App Taxes. Read for: Operator documentation establishing a no-cost-stated model and the situations the product states it does not handle. Read on 2026-08-16.
TaxAct forms and schedulesTaxAct. Read for: Operator form list establishing stated support for federal schedules. Read on 2026-08-16.

What we are not saying

Educational information only. This is not tax advice, we are not your tax preparer, and nothing here is a determination about your own return. Check the linked official sources, and consider a professional for anything that turns on your specific facts.