What this centre covers, and what it does not
Before anyone leans on this centre, here is the plain map of it. Every line below is a situation we have either written up, framed and handed off, or left alone on purpose. Nothing here is a reading of your own year.
Each line carries one of five plain labels. Covered here means a page in this centre walks through it. Covered after a step in another centre means the writing exists, but a different part of the site has to come first. Turns on facts we cannot see means the authority itself says the answer depends on the whole picture. Outside what this centre covers, and nothing stated yet, both mean the honest thing: we have not written it, so we will not imply we have.
The coverage map, situation by situation
What this centre covers, and what it does not
These are the situations we have written up, and the ones we have not. Pick the line closest to your year and we will say how far this centre goes on it. This is a note about our own pages: it decides nothing about your return, and it is not a view on whether you should use a professional.
- Which of these is closest to your year?
Wages only, one employer, no other activity — Covered here
The wage workflow, the filing requirement question and the post-filing operations are all covered.
Wages plus bank interest and ordinary dividends — Covered here
Supported while the facts stay inside the certified scope: the categories exist, and the schedule question is a stated instruction rather than a computation.
Self-employment or platform work — Covered, after a step in another centre
The filing sequence and the return components are supported. The classification and expense law comes from the Gig Worker Center first.
Military pay or allowances — Covered, after a step in another centre
The filing workflow is supported once the Military Tax Center has characterised the pay items.
A small number of security or digital asset sales with known basis — Covered here
The dispositions form and capital gains schedule workflow is covered.
Sales where the reader does not know the basis — Turns on facts we cannot see
Whether the workflow can proceed depends on whether the basis can be established from the reader's own records.
One residential rental with ordinary income and expenses — Covered here
The supplemental income schedule workflow and its records are covered. Loss limitation and depreciation questions are not.
A K-1 raising basis or at-risk questions — Outside what this centre covers
Requires entity-level history outside a filing workflow.
Pension, IRA or Social Security income — Covered here
The statements, the part of the return they feed and the records are covered. How much of a benefit counts turns on the whole year, and distribution-code questions are not covered.
Marketplace health coverage during the year — Covered here
The reconciliation requirement, the statement it comes from and the form that carries it are covered. No amount and no eligibility is worked out.
Something wrong on a return already filed — Covered here
What the correction route is, and which form carries it, are covered. Whether any particular return should be amended is not something we decide.
Foreign accounts, foreign assets or filing from abroad — Outside what this centre covers
Separate information-reporting regimes not researched in SF2.
An S corporation or partnership return — Outside what this centre covers
Self-File is an individual-return centre.
Living or working in more than one state — Turns on facts we cannot see
The federal workflow is unaffected. State filing depth is deferred, so Self-File states the boundary rather than answering it.
The reader has not described their situation — Nothing stated yet
No support determination can be made without stated facts.
Reading this is not a sign that you should file without help. Plenty of situations are worth taking to a professional, and nothing here says otherwise.
The pages these lines point to
What this does NOT mean
- A line marked covered means we have written up what the rule asks for. It is not a statement that your situation is simple, and it is not a statement about what your return should say.
- A line marked outside our coverage is a fact about our pages, not a verdict on your year. Something we have not written up can still matter a great deal to your return.
- None of these labels is a view on whether to bring in a professional. That call belongs to the reader, and plenty of people who could file alone still choose not to.
- Coverage here is federal, stated for one tax year at a time. It never includes working out anyone's numbers.
Why we publish this map
A centre that only advertises what it has written is easy to trust and hard to check. Publishing the gaps in the same list as the coverage is how a reader can tell the difference between something we researched and something we simply never got to.
We do not work out anyone's tax, refund or balance. We explain what each rule asks for; the arithmetic belongs to you and to whatever you file with.
Sources
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.
- 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.
Where to go next
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.