Artículo Dual-status taxpayer.. Dual-status taxpayer.

id="en_US_2025_publink1000170438"> Dual-status taxpayer. If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for each part of the year. For information on dual-status taxpayers, see Pub. 519. Table 1-3. Other Situations When You Must File a 2025 Return You must file a return if any of the following apply for 2025. 1. You owe any special taxes, including any of the following (see the instructions for Schedule 2 (Form 1040)). a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Household employment taxes. d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer who didn’t withhold these taxes. e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. f. Recapture taxes. 2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. 3. You had net earnings from self-employment of at least $400. 4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. 6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). 7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936). Who Should File Even if you don’t have to file, you should file a federal income tax return to get money back if any of the following conditions apply. You had federal income tax withheld or made estimated tax payments. You qualify for the earned income credit. See Pub. 596 for more information. You qualify for the additional child tax credit. See chapter 14 for more information. You qualify for the premium tax credit. See Pub. 974 for more information. You qualify for the American opportunity credit. See Pub. 970 for more information. You qualify for the refundable adoption credit. See Form 8839 and its instructions for more information. See chapter 13 for more information. Form 1040 or 1040-SR Use Form 1040 or 1040-SR to file your return. (But also see File Electronically , later.) You can use Form 1040 or 1040-SR to report all types of income, deductions, and credits. File Electronically Electronic Filing If your adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File , a free tax software service offered by IRS partners, to prepare and e-file your return for free. If your income is over the amount, you are still eligible for Free File Fillable Forms, an electronic version of IRS paper forms. Table 1-4 lists the free ways to electronically file your return. Free File and Free Fillable Forms provide eligible taxpayers the ability to e-file their taxes for free. See IRS.gov/FreeFile for details and to see if you are eligible. E-file. IRS e-file uses automation to replace most of the manual steps needed to process paper returns. As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. If your return is filed with IRS e-file , you will receive an acknowledgment that your return was received and accepted. If you owe tax, you can e-file and pay electronically. The IRS has processed more than one billion e-filed returns safely and securely. Using e-file doesn’t affect your chances of an IRS examination of your return. Requirements for an electronic return. The requirements for signing an electronic return will be different depending on whether you use tax software or a tax practitioner. To file your return electronically, you must sign the return electronically using a personal identification number (PIN) and provide the information described below. If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. If we issued you an identity protection personal identification number (IP PIN) (as described in more detail next), all six digits of your IP PIN must appear in the IP PIN spaces provided next to the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are filing a joint return and both taxpayers were issued IP PINs, enter both IP PINs in the spaces provided. Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Your electronic return signed with a Self-Select PIN is considered a validly signed return only when it includes your PIN; last name; date of birth; IP PIN, if applicable; and your adjusted gross income (AGI) from your originally filed 2024 federal income tax return, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; IP PIN, if applicable; and AGI, if applicable, in order to be considered validly signed. (You, and your spouse if filing jointly, may each use your own prior-year pin to verify your identity if you filed electronically last year. If you use your prior-year PIN or enter your IP PIN, you are not required to enter your prior-year AGI. The prior-year PIN is the five-digit PIN you used to electronically sign your 2024 return.) If you need your AGI from your originally filed 2024 federal income tax return, and you don’t have your 2024 income tax return, you can access your transcript through your online account at IRS.gov/Account . You can also go to IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS. AGI is the amount shown on your 2024 Form 1040 or 1040-SR, line 11. For more information, go to IRS.gov/Efile . Table 1-4. Free Ways To e-file Use Free File for free tax software and free e-file . • IRS partners offer name-brand products for free. • Many taxpayers are eligible for Free File software. • Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms. • Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile . Use VITA/TCE for free tax help from volunteers and free e-file . • Volunteers prepare your return and e-file it for free. • Some sites also offer do-it-yourself software. • You are eligible based either on your income or age. • Sites are located nationwide. Find one near you by visiting IRS.gov/VITA . . You can’t use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2025. . Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN; last name; date of birth; and IP PIN, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; and IP PIN, if applicable, in order to be considered a validly signed return. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can’t be electronically filed. See Form 8453. Identity Protection PIN (IP PIN). If the IRS gave you an IP PIN, enter it in the spaces provided on your tax form. If the IRS hasn’t given you this type of number, leave these spaces blank. For more information, see the Instructions for Form 1040. . All taxpayers are now eligible for an IP PIN. For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. . Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 and file it using that form’s instructions. See Signatures , later, for more information on POAs. Refunds. Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go IRS.gov/ModernPayments . You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. See Offset against debts under Refunds , later. Refund inquiries. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. See Refund Information , later. Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2026 (for most people). See How To Pay , later, for information on how to pay the amount you owe. Using Your Pers