First-time filing guide

A first-time filer is anyone preparing and submitting a federal income tax return for the first time. This most commonly includes:

35 steps across 12 sections

1. Determine If You Need to File

  • Check the income thresholds above
  • Even if you don't need to file, check if you're owed a refund

2. Gather Your Documents

  • Social Security Number (SSN) or ITIN
  • All W-2s and 1099s (see Documents section below)
  • Bank account and routing number (for direct deposit refund)

3. Choose a Filing Method

  • IRS Free File (if AGI ≤ $89,000) — recommended for first-timers
  • VITA/TCE (free in-person help)
  • Free commercial software tier (TurboTax Free Edition, etc.)
  • See "Free Filing Options" section below

4. Determine Your Filing Status

  • Most first-time filers are Single
  • Check whether someone (usually a parent) is claiming you as a dependent
  • If claimed as a dependent, you must check the "Someone can claim me as a dependent" box

5. Enter Your Income

  • Report ALL income from W-2s, 1099s, and any other sources
  • Even cash income and gig work must be reported

6. Claim Deductions

  • Most first-time filers should take the standard deduction ($15,750 for single in 2025)
  • Dependents get a reduced standard deduction: the larger of $1,350 or earned income + $450 (capped at $15,750)

7. Claim Any Credits You Qualify For

  • Education credits (if applicable — usually claimed by parent)
  • Earned Income Tax Credit (if you qualify and are not a dependent)

8. Review and File

  • Double-check your SSN, name spelling, and bank info
  • E-file for fastest processing
  • Keep a copy of your filed return

9. Track Your Refund

  • Use "Where's My Refund?" at irs.gov or the IRS2Go app
  • E-filed returns with direct deposit: refund in ~21 days

10. You Should File Even If Not Required When:

  • Federal taxes were withheld from your paycheck — you likely get a refund
  • You qualify for refundable credits (e.g., Earned Income Tax Credit)
  • You made estimated tax payments during the year
  • You want to establish a filing history (useful for loans, FAFSA, etc.)

11. Other Useful Documents

  • Bank account number and routing number — for direct deposit of refund
  • Prior year AGI — needed to e-file (first-time filers can enter $0)
  • IP PIN — if the IRS issued you an Identity Protection PIN

12. IRS Free File (Guided Software)

  • Eligibility: AGI of $89,000 or less in 2025
  • How: Go to IRS.gov/freefile (must start from this page — going directly to a partner's site won't give you the free version)
  • What you get: Free federal tax preparation and e-filing through one of 8 IRS-partnered software providers
  • State returns: Some partners include free state filing; check each partner's eligibility
  • Note: Each partner sets additional eligibility rules (age, state, military status)

Common Mistakes

  • Not filing at all when you're owed a refund
  • Entering the wrong SSN or misspelling your name
  • Forgetting to check the "someone can claim me as a dependent" box
  • Not reporting ALL income
  • Going directly to a tax software website instead of through IRS.gov/freefile

Pro Tips

  • Go to IRS.gov/account and create an account
  • View your tax records, transcripts, payment history, and notices
  • Useful for verifying income reported under your SSN
  • The IRS uses your prior-year AGI to verify your identity when e-filing
  • First-time filers:

Sources

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