Artículo Negative amounts.. Negative amounts.

id="en_US_2025_publink1000170589"> Negative amounts. If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. . You may be able to file a paperless return using IRS e-file. There’s nothing to attach or mail, not even your Forms W-2. See File Electronically , earlier. . Form W-2. Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. You should have a Form W-2 from each employer. If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on your return. For more information, see Form W-2 in chapter 4. Form 1099-R. If you received a Form 1099-R showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on your return. Form 1040 or 1040-SR. If you file a paper return, attach any forms and schedules behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper right corner of the form or schedule. Then, arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Don’t attach items unless required to do so. Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2025 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN). If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that arise during the processing of your return. You are also authorizing the designee to: Give information that is missing from your return to the IRS; Call the IRS for information about the processing of your return or the status of your refund or payments; Receive copies of notices or transcripts related to your return, upon request; and Respond to certain IRS notices about math errors, offsets (see Refunds , later), and return preparation. You aren’t authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947. The authorization will automatically end no later than the due date (without any extensions) for filing your 2026 tax return. This is April 15, 2027, for most people. See your form instructions for more information. Signatures You must sign and date your return. If you file a joint return, both you and your spouse must sign the return, even if only one of you had income. . If you file a joint return, both spouses are generally liable for the tax, and the entire tax liability may be assessed against either spouse. See chapter 2 . . Your return isn’t considered a valid return unless you sign it in accordance with the requirements in the instructions for your return. You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper. If you electronically file your return, you can use an electronic signature to sign your return in accordance with the requirements contained in the instructions for your return. Failure to sign your return in accordance with these requirements may prevent you from obtaining a refund. Enter your occupation. If you file a joint return, enter both your occupation and your spouse’s occupation. When someone can sign for you. You can appoint an agent to sign your return if you are: Unable to sign the return because of disease o