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id="en_US_2025_publink1000174224"> More information. For more information about the AMT, see the Instructions for Form 6251. Tax Figured by the IRS If you file by the due date of your return (not counting extensions)—April 15, 2026, for most people—you can have the IRS figure your tax for you on Form 1040 or 1040-SR. If the IRS figures your tax and you paid too much, you will receive a refund. If you didn’t pay enough, you will receive a bill for the balance. To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. When the IRS cannot figure your tax. The IRS can’t figure your tax for you if any of the following apply. You want your refund directly deposited into your checking or savings account. You want any part of your refund applied to your 2026 estimated tax. You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Your taxable income is $100,000 or more. You itemize deductions. You file any of the following forms. Form 2555, Foreign Earned Income. Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Form 4970, Tax on Accumulation Distribution of Trusts. Form 4972, Tax on Lump-Sum Distributions. Form 6198, At-Risk Limitations. Form 6251, Alternative Minimum Tax—Individuals. Form 8606, Nondeductible IRAs. Form 8615, Tax for Certain Children Who Have Unearned Income. Form 8814, Parents’ Election To Report Child’s Interest and Dividends. Form 8839, Qualified Adoption Expenses. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Form 8889, Health Savings Accounts (HSAs). Form 8919, Uncollected Social Security and Medicare Tax on Wages. Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Enter your social security number in the space provided. If you are married, enter the social security numbers of you and your spouse, even if you file separately. Sign and date your return and enter your occupation(s). If you are filing a joint return, both you and your spouse must sign it. Enter your daytime phone number in the space provided. This may help speed the processing of your return if we have a question that can be answered over the phone. If you are filing a joint return, you may enter either your or your spouse’s daytime phone number. 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 on 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 may arise during the processing of your return. Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Attach a copy of each of your Forms W-2 to your paper return. Also, attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Mail your return to the Internal Revenue Service Center for the area where you live. A list of service center addresses is in the instructions for your tax return. Form 1040 or 1040-SR Line Entries If you want the IRS to figure your tax. Read Form 1040 or 1040-SR, lines 1 through 15, and Schedule 1 (Form 1040), if applicable. Fill in the lines that apply to you and attach Schedule 1 (Form 1040), if applicable. Don’t complete Form 1040 or 1040-SR, line 16 or 17. If you are filing a joint return, use the space on the dotted line next to the words “Adjusted Gross Income” on the first page of your return to separately show your taxable income and your spouse’s taxable income. Read Form 1040 or 1040-SR, lines 19 through 33, and Schedules 2 and 3 (Form 1040), if applicable. Fill in the lines that apply to you and attach Schedules 2 and 3 (Form 1040), if applicable. Don’t fill in Form 1040 or 1040-SR, line 22, 24, 33, or 34 through 38. Don’t fill in Schedule 2 (Form 1040), line 2 or 3. Also, don’t complete Schedule 3 (Form 1040), line 6d, if you are completing Schedule R (Form 1040), or Form 1040 or 1040-SR, line 27a, if you want the IRS to figure the credits shown on those lines. Payments. If you have federal income tax withheld that is shown on Form W-2, box 2; Form 1099, box 4; Form W-2G, box 4; or another form (see the Instructions for Form 1040 for more information), enter the amount on Form 1040 or 1040-SR, line 25. Enter any estimated tax payments you made on Form 1040 or 1040-SR, line 26. Credit for child and dependent care expenses.