Artículo Form W-2.. Form W-2.

id="en_US_2025_publink1000170592"> 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 or injury, Absent from the United States for a continuous period of at least 60 days before the due date for filing your return, or Given permission to do so by the IRS office in your area. Power of attorney. A return signed by an agent in any of these cases must have a power of attorney (POA) attached that authorizes the agent to sign for you. You can use a POA that states that the agent is granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that the agent is granted authority to sign the return. Court-appointed conservator, guardian, or other fiduciary. If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file a tax return, sign your name for the individual. File Form 56. Unable to sign. If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid “signature” is defined under state law. It can be anything that clearly indicates the taxpayer’s intent to sign. For example, the taxpayer’s “X” with the signatures of two witnesses might be considered a valid signature under a state’s law. Spouse unable to sign. If your spouse is unable to sign for any reason, see Signing a joint return in chapter 2. Child’s return. If a child has to file a tax return but can’t sign the return, the child’s parent, guardian, or another legally responsible person must sign the child’s name, followed by the words “By (your signature), parent for minor child.” Paid Preparer Generally, anyone you pay to prepare, assist in preparing, or review your tax return must sign it and fill in the other blanks, including their Preparer Tax Identification Number (PTIN), in the paid preparer’s area of your return. Many preparers are required to e-file the tax returns they prepare. They sign these e-filed returns using their tax preparation software. However, you can choose to have your return completed on paper if you prefer. In that case, the paid preparer can sign the paper return manually or use a rubber stamp or mechanical device. The preparer is personally responsible for affixing their signature to the return. If the preparer is self-employed (that is, not employed by any person or business to prepare the return), the preparer should check the self-employed box in the “Paid Preparer Use Only” space on the return. The preparer must give you a copy of your return in addition to the copy filed with the IRS. If you prepare your own return, leave this area blank. If another person prepares your return and doesn’t charge you, that person shouldn’t sign your return. If you have questions about whether a preparer must sign your return, contact any IRS office. Refunds When you complete your return, you will determine if you paid more income tax than you owed. If so, you can get a refund of the amount you overpaid or you can choose to apply all or part of the overpayment to your next year’s (2026) estimated tax. . If you choose to have a 2025 overpayment applied to your 2026 estimated tax, you can’t change your mind and have any of it refunded to you after the due date (without extensions) of your 2025 return. . Follow the Instructions for Form 1040 to complete the entries to claim your refund and/or to apply your overpayment to your 2026 estimated tax. . If your refund for 2025 is large, you may want to decrease the amount of income tax withheld from your pay in 2026. See chapter 4 for more information. . . Have your refund deposited directly into your checking, savings, health savings, brokerage, or other similar account, including an individual retirement arrangement (IRA). Follow the Instructions for Form 1040 to request direct deposit. . 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 to IRS.gov/ModernPayments . Don’t request a deposit of any part of your refund to an account that isn’t in your name. Don’t allow your tax preparer to deposit any part of your refund into the preparer’s account. The number of direct deposits to a single account or prepaid debit card is limited to three refunds a year. Learn more at IRS.gov/DepositLimit . IRA. You can have your refund (or part of it) directly deposited to a traditional IRA or Roth IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or financial institution before you request direct deposit. Split refunds. If you choose direct deposit, you may be able to split the refund and have it deposited into more than one account. Complete Form 8888 and attach it to your return. Overpayment less than one dollar. If your overpayment is less than $1, you won’t get a refund unless you ask for it in writing. Refund more or less than expected. If you receive a refund you aren’t entitled to, or for an overpayment that should have been credited to estimated tax, hold the refund in your account. Check your online account at IRS.gov/Account or contact the IRS. If you receive more than the refund you claimed, hold the refund in your account until you receive a notice explaining the difference. If your refund is for less than you claimed, it should be accompanied by a notice explaining the difference. If you didn’t receive a notice and you have any questions about the amount of your refund, you should wait 2 weeks. If you still haven’t received a notice, check your online account at IRS.gov/Account or contact the IRS. Offset against debts. If you are due a refund but haven’t paid certain amounts you owe, all or part of your refund may be used to pay all or part of the past-due amount. This includes past-due federal income tax, other federal debts (such as student loans), state income tax, child and spousal support payments, and state unemployment compensation debt. You will be notified if the refund you claimed has been offset against your debts. Joint return and injured spouse. When a joint return is filed and only one spouse owes a past-due amount, the other spouse can be considered an injured spouse. An injured spouse should file Form 8379, Injured Spouse Allocation, if both of the following apply and the spouse wants a refund of their share of the overpayment shown on the joint return. You aren’t legally obligated to pay the past-due amount. You made and reported tax payments (such as federal income tax withheld from your wages or estimated tax payments), or claimed a refundable tax