IRS Tax Forms for Individuals
Filing your taxes doesn’t have to be overwhelming. Most individuals use Form 1040 to report income, deductions, and credits—and ensure they meet their annual tax obligations. Legal Templates makes it easy to access and complete the forms you need, whether you’re filing a 1040 or managing additional tax requirements.
We also provide other essential forms for individuals. Claiming a home office deduction? Use Form 8829. Need to request a tax transcript? Form 4506-T has you covered. Granting permission for the IRS to share your tax information? That’s where Form 8821 comes in. Whatever your tax needs, we’re here to simplify the process.
Form 1040
File your federal income taxes with the Internal Revenue Service (IRS).
Form 1040 2023
File your federal income tax return for 2023 to catch up on your tax obligations.
Form 4506-T
Use to obtain federal tax transcripts and related information from the IRS.
Form 8821
Allows tax preparers to access certain information on behalf of their clients
Form 8829
Enables entrepreneurs to deduct expenses associated with using their residence for business purposes.
Form 4868
Use it to request more time to file your federal income tax return.
Form W-4
Use it to tell your employer how much federal income tax to withhold from your paycheck.
IRS Tax Forms for Businesses & Self-Employed
Running a business or being self-employed means managing unique tax requirements. From reporting payments to contractors and employees to meeting hiring documentation needs, the IRS provides specific forms tailored to these tasks.
You’ll commonly use forms like W-9 to request taxpayer information, Form I-9 for verifying new hires, and various information returns to report payments. With the proper forms, staying organized and compliant becomes much more manageable.
Form W-9
Collect non-employees' taxpayer identification information for tax reporting.
Form W-9 2023
Gather taxpayer identification information for non-employees who performed work in 2023.
Form W-2
Use to calculate total earnings, withheld taxes, and deductions for employees when filing taxes.
Form 1099-NEC
Use to disclose payments made to self-employed individuals for tax purposes.
Form 1099-MISC
Use to report miscellaneous payments businesses distribute and taxpayers report on their annual tax returns.
Form 1099-MISC 2023
Used to report miscellaneous payments distributed by businesses, which taxpayers include on their 2023 tax returns. Filing late may result in penalties.
Form I-9
Use to confirm an individual's right to work in the United States through the verification of specific documents.
Form SS-4
Use to request a unique nine-digit Employer Identification Number for businesses.
Form 940
Use to report the Federal Unemployment Tax Act (FUTA) taxes for 2023.
Form 2553
Use it to elect S Corporation status for your business and ensure your tax filing is completed correctly.
Form 1120-S
Use it to report the income, deductions, and credits of your S Corporation and provide essential information for each shareholder on Schedule K-1.
Form 1065
Use it to report your partnership's losses, income, deductions, and more.
What IRS Tax Forms Do I Need?
Filing your taxes doesn’t have to be complicated. Start by understanding what forms you’ll need and processes you must follow.
Taxes fall into two categories: federal and state/local. Everyone files federal income taxes, while state and local taxes depend on where you live.
Most individuals begin with Form 1040, which covers income, deductions, and credits. To ensure a smooth filing process, gather these common documents first:
- W-2s: Reports your annual wages and tax withholdings, sent by your employer.
- 1099s: Tracks freelance income, investment earnings, or other miscellaneous income.
- Mortgage interest statements (Form 1098): Provided by your lender to report paid mortgage interest.
- Investment income statements: Includes details on dividends, capital gains, or interest earnings.
- Charitable contribution receipts: Documents your eligible donations for potential deductions.
These IRS tax forms are typically sent by mail or electronically. If you’re missing any, take these steps:
- Contact your employer, bank, or mortgage provider to request a replacement.
- Log in to your payroll or financial institution’s online portal for downloadable versions.
Self-employed individuals may need additional forms:
- Schedule C: To report business income and expenses.
- Form 8829: For claiming home office deductions.
If you plan to authorize someone to manage your taxes, use the following forms:
- IRS Power of Attorney Form 2848: Designates someone to represent you for federal tax matters.
- State Tax Power of Attorney Form: Allows representation for state-specific tax filings.
Preparing ahead and knowing which forms you need ensures an easier filing process. With a little organization, you can meet deadlines and stay on top of your taxes without stress. If you’re wondering where to get IRS tax forms, Legal Templates is a good place to start. We offer fillable forms for you to complete online, which is helpful for preparing to file with the IRS.
Tax Law Updates for Tax Year 2025
Congress signed the One Big Beautiful Bill Act (OBBB) into law on July 4, 2025. This act made many key provisions of the 2017 Tax Cuts and Jobs Act (TCJA), which was supposed to expire at the end of 2025, permanent. Here’s an overview of some key provisions that the OBBB made permanent or introduced.
Permanent Individual Income Tax Rates (With Adjusted Brackets)
The seven income tax rates will remain the same and be adjusted for inflation each year. For the 2025 tax year, the set rates and brackets are as follows:
| Tax Rates for 2025 | Income Brackets for 2025 |
|---|---|
| 10% |
|
| 12% |
|
| 22% |
|
| 24% |
|
| 32% |
|
| 35% |
|
| 37% |
|
Higher Standard Deduction Amounts
The more generous standard deduction amount was preserved under the OBBB. In 2025, it will be $15,750 for single filers and $31,500 for joint filers. This implementation is designed to simplify the filing process, as it encourages individuals to opt for the standard deduction instead of itemizing their deductions.
The suspension of the personal exemption from the TCJA in 2017 will remain permanent.
New Temporary Deductions
The OBBB introduced new temporary deductions that will be in effect for tax years 2025 through 2028:
- Up to $25,000 in qualified tips
- Up to $12,500 in qualified overtime pay
- Up to $10,000 in car loan interest
- An additional deduction of $6,000 for seniors (this deduction is on top of the current additional standard deduction for seniors)
Increased Child Tax Credit (CTC)
Families can claim up to $2,200 per qualifying child under the age of 17 for the 2025 tax year. Single filers must earn $200,000 or less ($400,000 or less for married couples filing jointly) to qualify for the full credit amount. The credit amount is lowered by $50 for every $1,000 of modified adjusted gross income over these limits.
Increased SALT Cap
The maximum amount on the State and Local Tax (SALT) deduction was temporarily raised to $40,000 (from $10,000 in 2024) through 2029.
Increased Estate Tax Exemption
The estate tax exemption for 2025 is $13.99 million, but the OBBB will cause it to increase to $15 million for the 2026 tax year.
New Business Incentives
The OBBB introduced two key changes that are significant for businesses:
- Permanent 100% bonus depreciation: Eligible capital investments made after January 19, 2025, are fully deductible for businesses.
- Immediate expensing of domestic research and development (R&D): Businesses can fully deduct domestic R&D costs right away for tax years beginning after December 31, 2024, instead of spreading them over five years under the previous rules.
Tax Filing Deadlines for the 2025 Tax Year
The IRS due dates depend on the tax form you’re submitting. Generally, the IRS expects businesses to report employee earnings and vendor payments shortly after the tax year ends. Your organization may also have monthly or quarterly filing responsibilities for estimated income tax and payroll withholdings.
Wage-earning individuals don’t have quite as many deadlines to worry about. But if you’re self-employed, you may owe estimated tax filings and informational returns to any vendors or employees you hire.
2026 Tax Day
2025 tax returns are due for individuals by Wednesday, April 15, 2026.
Employer Deadlines
Use the table below to stay on top of your tax deadlines as an employer.
| IRS Tax Form | Due Date |
|---|---|
| W-2 | February 2, 2026 (to employees and the Social Security Administration) |
| W-3 | February 2, 2026 (to the Social Security Administration) |
| Form 1099-NEC | February 2, 2026 (to recipients and the IRS) |
| Form 940 | February 2, 2026 to the IRS (or February 10, 2026, if you deposited all your FUTA tax when it was due) |
| Form 941 | Quarter 1: April 30 2026 Quarter 2: July 31, 2026 Quarter 3: November 2, 2026 Quarter 4: February 1, 2027 |
| Form 943 | February 2, 2026 |
| Form 945 | February 2, 2026 |
| Form 1099-MISC | February 2, 2026 (to recipients) March 2, 2026 (paper filing with the IRS) March 31, 2026 (e-filing with IRS) |
| Form 1094-B | March 2, 2026 (paper filing with the IRS) March 31, 2026 (e-filing with IRS) |
| Form 1095-B | March 2, 2026 (paper filing with the IRS) March 31, 2026 (e-filing with IRS) |
| Form 1065 | March 16, 2026 |
| Form 1120-S | March 16, 2026 |
| Form 1120-C | April 15, 2026 |
Self-Employed Deadlines
Freelancers and other self-employed individuals submit quarterly returns and estimated tax payments to the IRS. Use the table to plan your returns in 2025.
| IRS Tax Form | Due Date |
|---|---|
| 1040-ES Q1 | April 15, 2026 |
| 1040-ES Q2 | June 15, 2026 |
| 1040-ES Q3 | September 15, 2026 |
| 1040-ES Q4 | January 15, 2027 |
Employee Deadlines
If you’re an employee, you won’t have quite as many tax filing responsibilities as businesses and self-employed workers. Still, you must adhere to these deadlines to stay compliant:
| IRS Tax Form | Due Date |
|---|---|
| Form W-4 | Must be submitted by February 16, 2026, to update your W-4 and claim an exemption from income tax withholding for the new calendar year |
| Form 1040 | April 15, 2026 |
Penalties and Extensions for the 2025 Tax Year
Missing a tax deadline isn’t ideal, since it usually results in penalties. The IRS charges interest on unpaid penalties and taxes until you pay off the balance. You can incur penalties for failing to file, failing to pay, and failing to provide an information return.
| Penalty Type | Fine |
|---|---|
| Failure to File | 5% percent of the tax owed for each month, or part of a month that your return is late, up to a maximum of 25% |
| Failure to Pay | 0.5% of unpaid tax |
| Failure to Provide an Information Return | $60–$680 |
If you need an extension for your individual tax return, you can file Form 4868. This form lets you request a six-month extension. For business tax returns, you can use Form 7004 to request a similar six-month extension.