Artículo IRS mission.. IRS mission.

id="en_US_2025_publink100086926"> IRS mission. Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Table 1. Legend of Icons Icon Explanation Caution Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Access by computer An Internet site or an email address. Address you may need An address you may need. Records you should keep Items you should keep in your personal records. Worksheet you may need to fill in Items you may need to figure or a worksheet you may need to complete and keep for your records. Phone number An important phone number. Tip Helpful information you may need. Part One - The Income Tax Return The four chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return. They also provide information about dependents, and discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. The Form 1040 and 1040-SR schedules that are discussed in these chapters are: Schedule 1, Additional Income and Adjustments to Income; and Schedule 3, Part II, Other Payments and Refundable Credits. 1. Filing Information What’s New Due date of return. File Form 1040 or 1040-SR by April 15, 2026. Who must file. Generally, the amount of income you can receive before you must file a return has been increased. See Table 1-1 , Table 1-2 , and Table 1-3 for the specific amounts. Trump accounts and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child’s Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return. For more information on Trump accounts, and to learn how to make these elections, see Form 4547 and its instructions.