2025 Federal Income Tax Return

Step 1 — Taxpayer Information

Filing Status

Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse

First Name & Middle Initial

Last Name

Social Security Number

Home Address (Number and Street)

City, Town, or Post Office

State

ZIP Code

Your Occupation

Daytime Phone Number

Standard Deduction Adjustments

You were born before January 2, 1961 (age 65+) You are blind

Presidential Election Campaign Fund

Checking a box below will not change your tax or refund. Do you want $3 to go to this fund?

You — $3 to Presidential Election Fund

Dependents

NameSSNRelationshipChild Tax Credit?

Qualifying children (under 17) are eligible for the Child Tax Credit ($2,000 each).

Step 2 — Income

Enter amounts from W-2s, 1099s, and other income documents.

Wages, Salaries, Tips (W-2)

Employer Name

Box 1 – Wages

Box 2 – Federal Tax Withheld

Interest Income (1099-INT)

Tax-Exempt Interest (Line 2a)

Taxable Interest (Line 2b)

Dividend Income (1099-DIV)

Ordinary Dividends (Line 3b)

Qualified Dividends (Line 3a)

Qualified dividends are a subset of ordinary dividends taxed at lower rates.

IRA / Pension / Annuity Distributions (1099-R)

IRA Distributions – Taxable Amount (Line 4b)

Pensions & Annuities – Taxable Amount (Line 5b)

Social Security Benefits (SSA-1099)

Total SS Benefits Received (Line 6a)

Taxable SS (Line 6b) — Calculated

Capital Gains & Losses (Schedule D / 1099-B)

📂

Drop a 1099-B file here or browse

Supports .csv and .pdf exports from SoFi, Schwab, Fidelity, TD Ameritrade, and other brokers

Short-Term Capital Gains (Losses)

Held ≤ 1 year. Negative = loss. Max loss deduction: $3,000/yr.

Long-Term Capital Gains (Losses)

Held > 1 year. Taxed at 0%, 15%, or 20%.

Business / Self-Employment Income (Schedule C)

Net Profit (Loss) from Business

Gross income minus business expenses. Self-employment tax will be calculated automatically.

Rental / Royalty / Partnership Income (Schedule E)

Net Rental, Royalty, S-Corp, Partnership Income (Loss)

Other Income (Line 8)

Other Income (gambling winnings, alimony received pre-2019, etc.)

Total Income (Line 9)

Step 3 — Adjustments to Income (Schedule 1, Part II)

These "above-the-line" deductions reduce your income before calculating your AGI.

Educator Expenses (Line 11) — Max $300

Student Loan Interest Paid (1098-E)

IRA Deduction (Traditional IRA contributions)

Max $7,000 ($8,000 if age 50+). May be limited if covered by a workplace plan.

HSA Deduction (Form 8889)

HSA Coverage Type

Self-Employed Health Insurance Premiums

Self-Employed Retirement Plan Contributions

SEP-IRA, SIMPLE IRA, Keogh plan contributions.

Alimony Paid (divorce/separation before Jan 1, 2019)

SE Tax Deduction (½ of SE tax) — Calculated

Self-Employment Tax (15.3%) — Calculated

Adjusted Gross Income (AGI — Line 11)

Step 4 — Deductions

Standard Deduction vs. Itemized Deductions (Schedule A)

Your Standard Deduction:

$15,000

(Single filer, 2025)

You may choose to itemize if your total Schedule A deductions exceed your standard deduction.

I want to itemize my deductions (Schedule A)

Schedule A — Itemized Deductions

Medical & Dental Expenses (Amount paid)

Only amount exceeding 7.5% of AGI is deductible.

State Income Taxes Paid

Local Income or Sales Taxes Paid

Real Estate & Property Taxes

State + Local + Property taxes capped at $10,000 total.

Home Mortgage Interest (1098)

Investment Interest Expense

Charitable Contributions — Cash

Charitable Contributions — Non-Cash

Casualty & Theft Loss (federally declared disaster)

Total Itemized Deductions — Calculated

Qualified Business Income (QBI) Deduction — Section 199A

QBI Deduction (20% of qualified business income) — Calculated

Applies to self-employment / pass-through business income. Subject to income limits.

Taxable Income (Line 15)

Step 5 — Tax Credits

Child Tax Credit & Other Dependent Credit

Number of Qualifying Children (under 17 on Dec 31, 2025)

Worth $2,000 each. Phases out at $200,000 AGI ($400,000 MFJ).

Number of Other Dependents (age 17+, parents, etc.)

Worth $500 each (non-refundable).

Child & Dependent Care Credit (Form 2441)

Number of persons for dependent care

Qualifying care expenses paid

Max eligible: $3,000 (1 person), $6,000 (2+ persons).

Education Credits (Form 8863)

American Opportunity Credit (non-refundable portion)

Max $2,500 per eligible student. First 4 years of college. 40% refundable.

American Opportunity Credit (refundable portion — 40%)

Retirement Savings Contributions Credit — Saver's Credit (Form 8880)

Retirement Contributions (IRA, 401k, 403b, etc.) for Saver's Credit

Credit rate 10%–50% based on AGI. Max $2,000 contribution eligible.

Foreign Tax Credit (Form 1116)

Foreign Taxes Paid or Accrued

Earned Income Tax Credit (EITC)

Number of Qualifying Children for EITC

EITC is a refundable credit for low-to-moderate income earners.

Clean Vehicle Credit (Form 8936)

New Clean Vehicle Credit

Up to $7,500 for new EVs/plug-in hybrids purchased in 2025. Income limits: $150,000 single / $300,000 MFJ.

Used Clean Vehicle Credit

30% of sale price, up to $4,000. Income limits: $75,000 single / $150,000 MFJ.

Other Credits (Schedule 3)

Other Credits (residential clean energy, etc.)

Alternative Minimum Tax (AMT) — Form 6251

AMT Adjustments (ISO exercise, etc.)

Leave 0 if you did not exercise ISO stock options or have other AMT preferences.

Step 6 — Payments

Federal Income Tax Withheld

Federal tax withheld is shown on your W-2 (Box 2) and 1099 forms.

Total W-2 Withholding (from Step 2)

Additional Federal Tax Withheld (from 1099s, etc.)

Estimated Tax Payments (Form 1040-ES)

2025 Estimated Tax Payments (total of all 4 quarterly payments)

Other Payments

Other Payments (prior year overpayment applied, etc.)

Third Party Designee

Authorize IRS to discuss this return with another person?

No Yes

Identity Protection PIN (IP PIN)

IP PIN (from IRS Letter CP01A)

If the IRS issued you an IP PIN this year, enter all 6 digits here. Leave blank if not applicable.

Paid Preparer Use Only

Complete this section only if a paid professional prepared this return. Leave blank if self-prepared.

Preparer's Name

PTIN

Preparer Tax Identification Number — required by law.

Self-employed preparer (check if the preparer is not employed by a firm)

Firm's Name

Firm's EIN

Firm's Address

Preparer's Phone

Step 7 — Form 1040 Summary

State Tax Calculation: Second State:

State	Rate (2025)	Standard Deduction (Single / MFJ)
Florida (FL)	None	No state income tax
North Carolina (NC)	4.25% flat	$10,750 / $21,500
Kentucky (KY)	4.0% flat	$3,160 / $6,320