irs-pub17

• Publication 17 is organized into four main parts covering the income tax return, income and adjustments, deductions and credits, and tax computation.
  Part One covers filing information, status, dependents, and withholding (chapters 1-4). Part Two addresses various types of income and IRAs (chapters 5-9). Part Three explains standard and itemized deductions (chapters 10-12). Part Four covers calculating taxes and credits (chapters 13-14).
• The publication includes supporting materials such as the 2025 tax table, tax computation worksheet, tax rate schedules, taxpayer rights, and filing location information.
  These reference materials appear after the main chapters and provide practical tools for calculating tax liability and understanding taxpayer protections.
• The explanations in this publication reflect IRS interpretation of tax laws, Treasury regulations, and court decisions, but do not cover every situation or replace the law itself.
  The material may not address all circumstances, and taxpayers should be aware that courts may have made decisions more favorable to taxpayers than current IRS interpretations.
• All material in this publication may be reprinted freely with appropriate citation.
  Users can reproduce content from Your Federal Income Tax (2025) provided they acknowledge the source.

Source: Contents, pages 2-3

• Standard deduction amounts have increased for 2025: $15,750 for single or married filing separately; $31,500 for married filing jointly or qualifying surviving spouse; $23,625 for head of household.
  These are the baseline amounts taxpayers can deduct before itemizing deductions on Schedule A.
• Four new deductions for 2025 are available on Schedule 1-A: no tax on tips, no tax on overtime, no tax on car loan interest, and an enhanced deduction for seniors.
  These deductions can be claimed by eligible taxpayers whether they take the standard deduction or itemize on Schedule A.
• The state and local tax deduction limit has increased to $40,000 ($20,000 if married filing separately), with a minimum floor of $10,000 ($5,000 if married filing separately).
  The limit phases down if modified AGI exceeds $500,000 ($250,000 if married filing separately).
• Eligible seniors born before January 2, 1961 may claim an enhanced deduction with a maximum of $6,000 ($12,000 if both spouses are eligible).
  The deduction is limited if modified AGI exceeds $75,000 ($150,000 if married filing jointly), and both taxpayers must have valid Social Security numbers.
• Deferred compensation contribution limits increased for 2025: $23,500; $31,000 if age 50 or older; or $37,750 if age 60-63 at year end.
  This applies to 401(k), 403(b), and most section 457 plans and the Thrift Savings Plan.
• Up to $5,000 of the adoption credit is now refundable, determined separately for each eligible child.
  The adoption credit and exclusion for employer-provided adoption benefits remain $17,280 per eligible child in 2025, phasing out above $259,190 modified AGI.
• Modified AGI limits for traditional IRA deductions are $126,000-$146,000 for married couples filing jointly, $79,000-$89,000 for single filers or head of household, and under $10,000 for married filing separately.
  Contributions are phased out within these ranges; contributions are not allowed above the upper limits.
• Modified AGI limits for Roth IRA contributions are $236,000-$246,000 for married filing jointly, $150,000-$160,000 for single or head of household, and no contributions allowed if married filing separately and living with spouse.
  No Roth contributions are allowed if modified AGI meets or exceeds the upper limits in each category.
• Health FSA contributions under cafeteria plans have a dollar limitation of $3,300 for 2025.
  This is the maximum amount employees can contribute to these flexible spending arrangements in the tax year.
• Form 1099-K will be issued only if business transactions exceed $20,000 and the number of transactions exceeds 200 in 2025.
  This is an updated reporting requirement from payment card companies, payment apps, and online marketplaces.
• The AMT exemption amount increased to $88,100 ($137,000 if married filing jointly or qualifying surviving spouse; $68,500 if married filing separately).
  The income phase-out thresholds have also increased to $626,350 ($1,252,700 if married filing jointly).
• The standard mileage rate for business use is 70 cents per mile; 14 cents per mile for charitable volunteer work; 21 cents per mile for medical use in 2025.
  These rates apply to vehicles used for the respective purposes during the tax year.

Source: Pages 3-4, What's New section

• You must provide a taxpayer identification number (TIN), generally the SSN, for each person for whom you claim certain tax benefits, even if born in 2025.
  This requirement applies to anyone for whom you are claiming tax benefits on your return.
• Identity theft occurs when someone uses your personal information without permission to commit fraud or other crimes, such as filing a tax return to receive a refund using your SSN.
  The IRS has launched an improved identity verification process using ID.me to help secure taxpayer information and prevent theft.
• U.S. citizens with foreign-source income must report all such income on their tax return unless exempt by law or tax treaty, regardless of where they live or whether they receive a Form W-2 or 1099.
  This applies to both earned income (wages, tips) and unearned income (interest, dividends, capital gains). U.S. citizens living outside the country may be able to exclude part or all of their foreign earned income under certain conditions detailed in Publication 54.
• The maximum Additional Child Tax Credit (ACTC) amount is $1,700 for each qualifying child.
  Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to claim ACTC and may claim it with one or more qualifying children.
• You can get an automatic 6-month extension of time to file your tax return.
  This extension is available without needing to request it separately.
• You can pay taxes by electronic payments online, through the IRS2Go mobile app, or in cash, by check, or money order, with electronic payment being faster than mailing.
  Electronic payment options are encouraged as quicker alternatives to traditional mailing methods.
• If you were due a refund but did not file a return, you must generally file within 3 years from the date the return was due (including extensions) to receive that refund.
  This time limit applies to late-filed returns where a refund is owed.
• The penalty for filing a frivolous tax return is $5,000.
  The IRS has published a list of positions identified as frivolous that taxpayers should avoid.
• Most paid tax preparers must e-file returns they prepare and file.
  This is known as the preparer e-file mandate, and your preparer should inform you of this requirement and available options.

Source: Pages 4-5, Reminders section

• Publication 17 explains the general rules for filing a federal income tax return and supplements the information in tax form instructions.
  It covers who must file, when returns are due, how to e-file, and general filing information to help ensure you pay only the tax owed.
• The publication is divided into four parts, each containing chapters that generally correspond to lines on Form 1040, Form 1040-SR, or their three schedules.
  The table of contents, part introductions, and index are tools to help locate specific information needed.
• Publication 17 does not cover all tax topics; other IRS publications provide detailed information on specialized subjects like business income, farm income, home business use, and specific deductions and credits.
  References to other relevant publications are provided throughout, and a table lists chapters removed from this edition with their primary source publications.
• The publication uses icons and symbols to highlight cautions, addresses, record-keeping reminders, worksheets, phone numbers, and helpful tips.
  A legend table explains the meaning of each icon used to draw attention to special information.
• The IRS provides multiple ways to obtain help with tax questions, forms, instructions, and publications through IRS.gov, the Interactive Tax Assistant, phone orders, and by mail.
  Users can download current and prior-year forms online, order by phone at 800-829-3676, or order by mail through IRS.gov/OrderForms.
• The IRS welcomes comments and suggestions about the publication through IRS.gov/FormComments or by writing to the Tax Forms and Publications office.
  While individual responses are not provided, feedback is considered for revisions to tax forms, instructions, and publications.

Source: Introduction, pages 5-7

• You must file a federal income tax return if you are a U.S. citizen or resident meeting certain income thresholds based on filing status, age, and type of income.
  Table 1-1 specifies different gross income requirements for filing (e.g., $15,750 for single under 65, $31,500 for married filing jointly under 65). Filing requirements apply even if you don't owe tax, though you may benefit from filing to claim refundable credits.
• Filing status is determined on the last day of the tax year (December 31) and depends on marital status and family situation.
  Five filing statuses are available: single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. Your choice affects tax rates, standard deduction amount, and eligibility for certain credits.
• You must use Form 1040 or 1040-SR to file your federal income tax return.
  These forms report all types of income, deductions, and credits. For electronic filing, you can use Free File software if eligible, Free File Fillable Forms, or a tax professional, all available through IRS.gov.
• Electronic filing (e-file) is faster and more accurate than paper filing and requires electronic signature using a PIN (either Self-Select or Practitioner PIN) or an Identity Protection PIN.
  The Self-Select PIN method allows you to create your own five-digit PIN. The Practitioner PIN method allows your tax preparer to enter or generate your PIN. All taxpayers are now eligible for an IP PIN.
• The April 15, 2026 deadline applies for filing your 2025 return on a calendar year basis, with extensions available.
  If you can't file by the due date, you can get an automatic 6-month extension by filing Form 4868 by April 15, 2026. You are considered filed on time if you use IRS e-file and the authorized return transmitter postmarks the transmission by the due date.
• You must enter your Social Security number (SSN) on your return; if you are married filing jointly, enter both spouses' SSNs in the same order as the names.
  Your child must have a valid SSN for employment purposes by the return due date to be claimed as a qualifying child for tax benefits. If a dependent doesn't have an SSN, you may apply for an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN).
• Both spouses must sign a joint return, unless one spouse is unable due to disease, injury, or authorized absence, in which case the able spouse can sign with proper documentation.
  Digital, electronic, or typed signatures are not valid for paper returns; you must handwrite your signature. If you are filing electronically, you must sign with a PIN or other electronic signature method.
• You can designate a third party to discuss your return with the IRS by checking the 'Yes' box in the Third Party Designee area and providing their name, phone number, and personal identification number.
  This authorization allows the IRS to call the designee to answer questions during processing and permits them to give information, call for status updates, or receive copies of notices. The authorization ends by the due date of your next year's return.
• When you complete your return, determine whether you paid more tax than owed (overpayment) or owe additional tax.
  If you overpaid, you can request a refund or apply the overpayment to your next year's estimated tax. Starting in October 2025, the IRS generally will not issue paper checks for refunds unless an exception applies; refunds are paid by direct deposit or electronic means.
• You can request direct deposit of your refund into one or more bank accounts or use Form 8888 to split your refund among multiple accounts.
  Direct deposit is simple, safe, and secure. Starting October 2025, paper checks for refunds will generally not be issued unless an exception applies.
• If you owe tax, you must pay it with your return or can request an installment agreement to make monthly payments.
  If you don't pay by the due date (April 15 for most taxpayers), you will owe interest and may be charged penalties. Payment options include online, phone, debit/credit card, direct transfer, check or money order, or cash.
• You must keep records to support all deductions and credits claimed on your return.
  Keep receipts, canceled checks, and documents showing basis for property. Generally, keep records for at least three years from when you filed the return or when you paid the tax, whichever is later.
• You can file an amended return using Form 1040-X if you discover an error after filing.
  You can file an amended return electronically or by mail. Generally, you must file a claim for refund within three years after the original return was filed or within two years after you paid the tax, whichever is later.
• The IRS may impose civil penalties for failure to file on time, failure to pay tax on time, accuracy-related issues, fraud, and frivolous tax submissions.
  The failure-to-file penalty is 5% per month (up to 25%), and the failure-to-pay penalty is 0.5% per month (up to 25%). The fraud penalty is 75% of the underpayment. A $5,000 penalty applies to frivolous tax submissions.
• Identity theft occurs when someone uses your personal information without permission to commit fraud or receive a refund.
  To reduce risk, protect your SSN, ensure your employer protects it, and be careful choosing a tax preparer. If you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft or call the appropriate number listed in the notice you receive.

Source: Part One. The Income Tax Return, pages 8-47

• Form W-2 shows your total pay and all income tax, social security tax, and Medicare tax withheld during the year, and you must include federal income tax withheld (box 2) on Form 1040 or 1040-SR line 25a.
  Employees should receive Form W-2 from each employer by February 2, 2026. If you don't receive it, you should ask your employer for it or call the IRS. Include the federal income tax shown in box 2 on your tax return.
• If you receive a form with incorrect information, ask the payer for a corrected form, which will have an 'X' in the 'CORRECTED' box, or a Form W-2c (Corrected Wage and Tax Statement).
  In some cases you may receive two new forms: one with zero dollar amounts and an 'X' in the CORRECTED box, and a second form with all correct information prepared as though it is the original.
• If you file your return and later receive a form for income you didn't report, you must file Form 1040-X (Amended U.S. Individual Income Tax Return) to report the income and claim any withholding credit.
  This applies when forms arrive after your original return has been filed.
• Advance commissions and other unearned amounts for services to be performed in the future are taxable in the year received by a cash-method taxpayer.
  If you repay unearned commissions in the same year you received them, reduce your income by the repayment. If you repay them in a later year, you can deduct the repayment as an itemized deduction or claim a credit.
• Bonuses and awards must be included in your income at their fair value, but only when you actually receive them or when they are made available to you, not when merely promised.
  Cash, goods, or services all count as compensation income when received.
• An employee achievement award of tangible personal property can be excluded from income up to $1,600 for qualified plan awards or $400 for nonqualified plan awards, but the exclusion doesn't apply to length-of-service awards under 5 years or safety awards to managers and clerical employees.
  Your employer must make the award as part of a meaningful presentation under conditions that don't create a significant likelihood of it being disguised pay.
• Severance pay when employment ends or is terminated must be included in your income.
  This applies whether the termination is voluntary or involuntary.
• Outplacement services (such as training in resume writing) cannot reduce your severance pay income - you must include the unreduced severance amount in income.
  If you accept a reduced severance in exchange for outplacement services, you still report the full unreduced amount as income.
• Sick pay from your employer or from a welfare fund, state sickness or disability fund, association of employers or employees, or insurance company (if employer paid premiums) is taxable income.
  However, if you paid the insurance premiums yourself, sick pay benefits under that policy are not taxable.
• Fringe benefits received in connection with your services are included in income as compensation unless you pay fair market value or the law specifically excludes them.
  Refraining from performing services (such as under a covenant not to compete) is treated as performance of services for fringe benefit purposes.
• Your employer must use the same accounting period you use to report taxable noncash fringe benefits, either a full calendar year or a special rule treating benefits in the last 2 months as paid in the following year.
  Your employer doesn't have to use the same period for each benefit but must use the same period for all employees receiving a particular benefit.
• Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and must separately report the value in box 14 if you received a vehicle with its annual lease value at 100% included in income.
  Although not required for other fringe benefits, employers may show the total value in box 14 or on a separate statement.
• Accident or health plan coverage provided by your employer is generally not included in your income, but benefits you receive may be taxable.
  Long-term care coverage contributions through a flexible spending or similar arrangement must be included in income as wages in box 1 of Form W-2.
• You can exclude up to $5,250 of qualified employer-provided educational assistance from your income.
  See Publication 970 for more information on education benefits.
• The cost of up to $50,000 of group-term life insurance coverage provided by your employer is generally excluded from income, but you must include any excess over $50,000.
  If coverage exceeds $50,000, the excess amount is reported as wages in box 1 of Form W-2 and also shown separately in box 12 with code C.
• With multiple employers providing group-term life insurance totaling more than $50,000, your total exclusion cannot exceed the cost of $50,000 of coverage, and you must recalculate the taxable amount.
  Reduce the amount you figure by any amount reported in box 12 with code C, then add the result to wages reported in box 1.
• If group-term life insurance includes permanent benefits such as paid-up or cash surrender value, you must include the cost of permanent benefits minus what you paid for them as taxable wages.
  Your employer should tell you the amount to include.
• You're taxed on the entire cost of group-term life insurance if it's provided through a qualified employees' trust (such as a pension trust or qualified annuity plan) or if you're a key employee and the employer's plan discriminates in favor of key employees.
  These are exceptions to the $50,000 exclusion rule.
• Qualified retirement planning services provided by your employer's qualified retirement plan can be excluded from income, but tax preparation, accounting, legal, or brokerage services cannot.
  Qualified services include retirement planning advice, information about the plan, and information about how it fits into your overall retirement income plan.
• A qualified transportation fringe benefit provided by your employer can be excluded from income up to certain limits.
  Qualified benefits include commuter highway vehicle transportation between your home and workplace.
• De minimis (minimal) benefits with such small cost that accounting for them would be unreasonable are generally excluded from income, such as occasional cab fares home when working overtime.
  Holiday gifts of nominal value such as turkeys or hams are excluded, but cash or cash equivalents must be included in income.
• Government cost-of-living allowances for U.S. Government civilian employees working abroad are mostly taxable, with limited exceptions.
  See Publication 516, U.S. Government Civilian Employees Stationed Abroad, for details on which allowances, differentials, and special pay may be tax-free.
• Differential wage payments made to you while you are an active duty member of the uniformed services for more than 30 days are treated as wages subject to income tax withholding but not FICA or FUTA tax.
  These represent all or part of wages you would have received from your employer and are reported as wages on Form W-2.
• If your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages.
  However, these payments are not treated as social security and Medicare wages if you're a household worker or farm worker.
• If your employer gives you a secured note as payment for services, you must include its fair market value (usually the discount value) in income in the year received, and later payments are treated as principal recovery and additional interest.
  For nonnegotiable unsecured notes, payments credited toward principal are compensation income when received.
• Stock appreciation rights are not included in income when granted, but the cash payment received when you exercise the right equals the stock's fair market value on exercise date minus the grant date value.
  You must include the cash payment in income in the year you use the right.
• Household work includes babysitting, butlers, caretakers, cooks, domestic workers, drivers, health aides, housekeeping workers, maids, nannies, private nurses, and yard workers, and income from this work must be reported.
  If you perform household work, see Schedule H (Form 1040) and Publication 926 for tax filing requirements.
• Childcare provider income must be included whether you provide childcare in the child's home, your home, or another place of business, and you are likely self-employed rather than an employee.
  Unless subject to the will and control of the employer as to what you do and how you do it, you must report payments on Schedule C (Form 1040).
• Back pay awards and settlements for unpaid wages, damages, unpaid life insurance premiums, and unpaid health insurance premiums must be included in income and are reported on Form W-2 by your employer.
  This applies to all amounts received in settlement or judgment for back pay.
• If you performed services and your employer didn't withhold social security and Medicare taxes, you must file Form 8919 (Uncollected Social Security and Medicare Tax on Wages) with your Form 1040 or 1040-SR.
  See Form 8919 and its instructions for how to figure unreported wages and taxes and include them on your return.
• Whether you are an employee or self-employed, your income could be subject to self-employment tax, and self-employed persons must report payments for services on Schedule C.
  See the instructions for Schedules C and SE and Publication 926 for more information.
• If you didn't pay enough tax through withholding or estimated tax payments, you may have to pay an underpayment penalty, but you won't be penalized if certain conditions are met.
  You generally won't pay a penalty if your withholding and estimated payments were at least your 2024 tax (or 110% if AGI exceeded $150,000), your tax balance due is no more than 10% of total 2025 tax, or your 2025 tax liability is less than $1,000.
• The IRS can figure the underpayment penalty for you and send you a bill, but if you think you can lower or eliminate the penalty, you must file Form 2210 or Form 2210-F with your paper return.
  Farmers and fishers should see Form 2210-F for special rules.
• If you and your spouse made separate estimated tax payments for 2025 and file separate returns, you can take credit only for your own payments.
  If you made joint estimated tax payments, you must agree on how to divide them between returns, or divide them in proportion to each spouse's individual tax.
• If you made joint estimated tax payments for 2025 and were divorced during the year, either spouse can claim all joint payments or you can divide them by agreement, but if you can't agree, you must divide them in proportion to each spouse's individual tax.
  If you claim any joint payments on your return, enter your former spouse's SSN in the space provided on Form 1040 or 1040-SR.
• If you divorced and remarried in 2025, enter your present spouse's SSN in the space provided on Form 1040 or 1040-SR, and also enter your former spouse's SSN followed by 'DIV' on the dotted line next to line 26.
  This ensures proper reporting of estimated tax payments when multiple marital status changes occur in one year.

Source: Part Two. Income and Adjustments to Income, pages 48-93, focusing on Chapter 5 Wages, Salaries, and Other Earnings (pages 47-52) and Chapter 4 Tax Withholding and Estimated Tax (pages 44-47)

• Tax credits directly reduce the amount of tax you owe on a dollar-for-dollar basis, unlike deductions which reduce taxable income.
  A credit of $100 reduces your tax liability by $100, while a deduction of $100 reduces taxable income by $100 and saves tax equal to your tax rate times $100.
• Refundable credits can produce a refund if the credit amount exceeds your total tax liability.
  If a refundable credit is larger than the tax you owe, the IRS will pay you the excess amount as a refund.
• Nonrefundable credits can only reduce your tax liability to zero and cannot generate a refund.
  Once a nonrefundable credit reduces your tax owed to zero, any remaining credit amount is lost and cannot be recovered.
• The order in which you claim credits matters because nonrefundable credits must be applied before refundable credits.
  This sequencing ensures nonrefundable credits are used to offset tax liability first, maximizing the benefit of refundable credits which can generate refunds.
• You must have tax liability to benefit from most nonrefundable credits, making your income level and filing status important factors.
  Taxpayers with little or no tax owed receive minimal benefit from nonrefundable credits, while those with substantial tax liability can use the full credit amount.

Source: Part Four, pages 108-112

• Taxpayers have the right to be informed of what they must do to comply with tax laws and to receive clear explanations in all IRS forms, instructions, and correspondence.
  This includes being informed of IRS decisions about tax accounts and receiving clear explanations of outcomes.
• Taxpayers have the right to receive prompt, courteous, and professional assistance from the IRS in a way they can easily understand, and to speak to a supervisor about inadequate service.
  Communications must be clear and easily understandable.
• Taxpayers have the right to pay only the correct amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
  This ensures fairness in the amount owed.
• Taxpayers have the right to challenge the IRS's position and be heard, including raising objections and providing additional documentation, with a requirement that the IRS consider their timely objections fairly.
  The IRS must respond if they do not agree with the taxpayer's position.
• Taxpayers have the right to appeal most IRS decisions in an independent forum and generally to take their cases to court.
  This includes appeal to the IRS Independent Office of Appeals or to U.S. Tax Court, U.S. Court of Federal Claims, or U.S. District Court.
• Taxpayers have the right to know the maximum time they have to challenge the IRS's position and the maximum time the IRS has to audit a particular tax year or collect a tax debt.
  This right ensures finality and certainty in tax matters.
• Taxpayers have the right to expect that any IRS inquiry or examination will comply with law, be no more intrusive than necessary, and respect all due process rights including search and seizure protections.
  An examination does not suggest the taxpayer is dishonest, and the IRS will provide collection due process hearings where applicable.
• Taxpayers have the right to expect that information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.
  The IRS must take appropriate action against employees and others who wrongfully use or disclose taxpayer return information.
• Taxpayers have the right to retain an authorized representative of their choice to represent them in dealings with the IRS, or to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
  This allows taxpayers to have professional help in IRS matters.
• Taxpayers have the right to expect the tax system to consider facts and circumstances affecting underlying liabilities, ability to pay, and ability to provide information timely.
  Taxpayers also have the right to receive assistance from the Taxpayer Advocate Service if experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely.
• Most examinations begin through computer programs identifying returns with potentially incorrect amounts, or through information from external sources such as information returns, newspapers, and public records.
  The IRS must determine that external information is accurate and reliable before using it to select a return for examination.
• If the IRS examines the same items in either of the 2 previous years and proposed no change to tax liability, the taxpayer can contact the IRS to request the examination be discontinued.
  This prevents repeat examinations on the same items.
• If a taxpayer does not agree with an examiner's proposed changes, they can appeal to the IRS Independent Office of Appeals, and if they disagree with that decision, they may take the case to U.S. Tax Court, U.S. Court of Federal Claims, or their local U.S. District Court.
  Most differences can be settled without court trials. If the court agrees with the taxpayer on most issues and finds the IRS position largely unjustified, the taxpayer may recover some administrative and litigation costs.
• To recover administrative and litigation costs in a court case, the taxpayer must have tried to resolve the case administratively, including going through the appeals system, and must have given the IRS information necessary to resolve the case.
  This requirement ensures that cost recovery is available only when the taxpayer has fully pursued the administrative remedies.
• A claim for refund must generally be filed within 3 years from the date the original return was filed or 2 years from the date the tax was paid, whichever is later.
  The law generally provides for interest on refunds if not paid within 45 days of the date the return or claim for refund was filed.
• If a taxpayer was due a refund but did not file a return, they must generally file within 3 years from the date the return was due (including extensions) to get that refund.
  This deadline ensures timely claiming of refunds.
• Generally, both spouses are each responsible for paying the full amount of tax, interest, and penalties due on a joint return, but innocent spouse relief may be available to relieve part or all of the joint liability if the taxpayer qualifies.
  To request relief, the taxpayer must file Form 8857, Request for Innocent Spouse Relief.
• The IRS will generally deal directly with the taxpayer or their duly authorized representative, but may contact other persons if needed to obtain information the taxpayer has been unable to provide or to verify information received.
  The law prohibits the IRS from disclosing more information than necessary to obtain or verify the information being sought.
• The Taxpayer Advocate Service is an independent organization within the IRS that can help protect taxpayer rights if the taxpayer has a hardship or has tried but failed to resolve a problem with the IRS through normal channels.
  TAS assistance is always free and can be reached at TaxpayerAdvocate.IRS.gov or 877-777-4778.
• Publication 556 explains examination of returns, appeal rights, and claims for refund, while Publication 594 explains IRS collection procedures, rights, and responsibilities regarding payment of federal taxes.
  These publications provide detailed information on the IRS's processes and the taxpayer's options.
• IRS certification of a seriously delinquent tax debt to the State Department will generally result in denial of a passport application and may lead to revocation of a passport.
  This is a consequence of having a certified seriously delinquent tax debt.
• Taxpayers can get tax information through the IRS website at IRS.gov, can report misconduct by IRS employees to the Treasury Inspector General for Tax Administration at 800-366-4484, and can access TTY/TDD service at 800-877-8339.
  The IRS provides multiple channels for obtaining information and reporting problems.

Source: Your Rights as a Taxpayer, page 128

• Multiple free tax preparation options are available through the IRS, including Free File, VITA, TCE, and MilTax programs for eligible taxpayers.
  Free File offers online federal return preparation for those who qualify; VITA helps low-to-moderate income individuals, people with disabilities, and limited-English speakers; TCE serves all taxpayers, particularly those age 60 and older; and MilTax is available to Armed Forces members and qualified veterans.
• A paid tax preparer must be primarily responsible for the substantive accuracy of your return, sign the return, and include their preparer tax identification number (PTIN).
  However, you remain ultimately responsible for providing all information and ensuring accuracy of every item reported on the return.
• The IRS offers multiple online tools to help answer tax questions, including the Interactive Tax Assistant, EITC Assistant, Tax Withholding Estimator, and Sales Tax Deduction Calculator.
  These tools are accessible at IRS.gov and provide guidance on specific tax topics without requiring a visit to an IRS office.
• You can access your online IRS account to view the amount owed, payment plan details, payment history, tax records, and digital copies of IRS notices.
  Creating an IRS Online Account (OLA) at IRS.gov/Account allows you to securely access and manage your federal tax account information.
• The safest way to receive a tax refund is through e-filing and choosing direct deposit, which electronically transfers funds directly to your financial account.
  Direct deposit avoids the risk of checks being lost, stolen, destroyed, or returned undeliverable; eight in ten taxpayers use this method.
• The IRS recommends paying taxes electronically through options including IRS Direct Pay, credit/debit card, Electronic Funds Withdrawal, Electronic Federal Tax Payment System, check, cash at participating retailers, or same-day wire.
  All tax payments must be made in U.S. dollars; digital assets are not accepted.
• If you cannot pay your tax liability in full, you may apply for an online payment agreement to meet your obligation in monthly installments.
  The online payment agreement process provides immediate notification of approval, and you can also use the Offer in Compromise Pre-Qualifier to determine eligibility to settle tax debt for less than the full amount owed.
• Tax-related identity theft occurs when someone steals your personal information to commit tax fraud, and you can get an Identity Protection PIN (IP PIN) to prevent misuse of your SSN on fraudulent returns.
  An IP PIN is a six-digit number that prevents someone else from filing a tax return using your SSN; information on identity theft and prevention is available at IRS.gov/IdentityTheft.
• The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps resolve taxpayer problems, make administrative and legislative recommendations, and protect taxpayer rights.
  TAS services are free and available to all taxpayers and their representatives; you should try to resolve issues with the IRS first, but TAS can help if you are unable to do so or if an IRS system or procedure is not working as intended.
• The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS, including the right to be treated fairly and to understand your rights.
  Information about these rights, their meaning, and how they apply to specific situations is available at www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights.

Source: Pages 129-130, 'How To Get Tax Help' section

• The Index section (pages 131-142) is a comprehensive reference guide listing tax topics alphabetically with their corresponding page numbers throughout Publication 17.
  This index enables readers to quickly locate information on specific tax subjects such as income types, deductions, credits, filing requirements, and retirement accounts without reading the entire publication sequentially.

Source: Index, pages 131-142