To file your annual individual income tax return, use Form 1040, U.S. Individual Income Tax Return, or, if you were born before January 2, 1960 (for 2024), you have the option to use Form 1040-SR, U.S. Tax Return for Seniors. If you claim certain deductions or credits or owe additional taxes you may need to complete one or more of the additional schedules.
If you e-file your return, the software you use will generally determine which schedules you need.
Prior to preparing your federal tax return make sure you have completely received and gathered all information needed to prepare your return. If you still have questions view our filing season resources for more information.
There are several options to file your individual tax return. Below are some options to review to determine the best option for you.
Find out more, Tax Information for Individuals.
For additional information about your rights, you can review Publication 1, Your Rights as a Taxpayer, or review Taxpayer Bill of Rights information online and watch the video “An Overview of the Taxpayer Bill of Rights” located on the TAS website.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
