Documents to Gather

Get ready to file your taxes for 2025

Have a disability? See the IRS Tax Highlights for Persons with Disabilities

Examples of Documents to Collect:     

• W-2 shows wages from your employer
• Corrected W-2 show your wages from employers
• Here’s what to do if you didn’t get a W-2
• Form W-2G for lottery and gambling winnings
• Social Security Disability Insurance (SSDI) annual payment statement
• Worker’s compensation (state return)

Forms 1099 show other types of income. The most common are: 

• Form 1099-K for payments from payment cards and online marketplaces
• Form 1099-G for government payments such as unemployment benefits
• Form 1099-INT from banks and brokers showing interest you received
• Form 1099-DIV for dividends and distributions paid to you
• Form 1099-NEC for freelance and independent contractor work in the gig economy
• Form 1099-R for retirement plan distributions or pensions or annuities
• Form SSA-1099 for Social Security benefits (SSI is not reportable or taxable income)
• Form 1099-MISC for other miscellaneous income
• Form 1095-A, Health Insurance Marketplace Statement, lets you reconcile advance payments or claims
• Records of digital asset transactions if you did not receive an information return for those

Documents for credits or deductions:

• The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund, including persons with disabilities. There are a lot of myths around the EITC, if you qualify don’t miss out on this valuable credit. 
• Childcare or dependent care expenses
• Disability Tax Benefits.
• Home mortgage and property tax records
• Donations to charity
• Health savings account or flexible spending account contributions
• Medical and Dental  expenses
• Saver’s Credit: Retirement and/or ABLE account contributions
• See the ABLE and Tax Time Fact Sheet
• If you’re a  teacher, receipts for education expenses
• Amount of employment funds deposited and held in an ABLE account for the calendar year
• ABLE calendar year contributions for possible State deduction or credit

Documents from side jobs and self-employment: 

• See The IRS Tax Guide for Small Businesses
• See The National Disability Institute / Small Business HUB webinar on Self-Employment and Income Tax Filing.
• Statements from banks, payment apps, card processors or online marketplaces
• Checks paid to you
• Receipts and mileage logs for travel, gift and car expenses
• Records of deductible self-employment expenses
• Estimated tax payments
• Other business income and expense records
• Find more self-employment records you should keep

* Don’t forget most income is taxable, including unemployment income,  worker’s compensation, SSDI, retirement, some retirement account and pension distributions, and virtual currencies too.

New for 2025:

“No Tax on Tips” 

• New deduction: Effective for 2025 through 2028, employees and self-employed individuals may deduct qualified tips received in occupations that are listed by the IRS as customarily and regularly receiving tips on or before December 31, 2024, and that are reported on a Form W-2, Form 1099, or other specified statement furnished to the individual or reported directly by the individual on Form 4137. 
• “Qualified tips” are voluntary cash or charged tips received from customers or through tip sharing. 
• Maximum annual deduction is $25,000; for self-employed, deduction may not exceed individual’s net income (without regard to this deduction) from the trade or business in which the tips were earned. 
• Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers). 

“No Tax on Overtime” 

New deduction: Effective for 2025 through 2028, individuals who receive qualified overtime compensation may deduct the pay that exceeds their regular rate of pay – such as the “half” portion of “time-and-a-half” compensation — that is required by the Fair Labor Standards Act (FLSA) and that is reported on a Form W-2, Form 1099, or other specified statement furnished to the individual. 

• Maximum annual deduction is $12,500 ($25,000 for joint filers). 
• Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers). 
• Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers. 
• Taxpayers must include their Social Security Number on the return and file jointly if married, to claim the deduction. 

“No Tax on Car Loan Interest” 

New deduction: Effective for 2025 through 2028, individuals may deduct interest paid on a loan used to purchase a qualified vehicle, provided the vehicle is purchased for personal use and meets other eligibility criteria. (Lease payments do not qualify.) 

• The maximum annual deduction is $10,000. 
• Deduction phases out for taxpayers with modified adjusted gross income over $100,000 ($200,000 for joint filers). 

Qualified interest: To qualify for the deduction, the interest must be paid on a loan that is:

• originated after December 31, 2024,
• used to purchase a vehicle, the original use of which starts with the taxpayer (used vehicles do not qualify),
• for a personal use vehicle (not for business or commercial use) and
• secured by a lien on the vehicle.

If a qualifying vehicle loan is later refinanced, interest paid on the refinanced amount is generally eligible for the deduction. 

• Qualified vehicle: A qualified vehicle is a car, minivan, van, SUV, pick-up truck or motorcycle, with a gross vehicle weight rating of less than 14,000 pounds, and that has undergone final assembly in the United States. 
• Final assembly in the United States: The location of final assembly will be listed on the vehicle information label attached to each vehicle on a dealer’s premises. Alternatively, taxpayers may rely on the vehicle’s plant of manufacture as reported in the vehicle identification number (VIN) to determine whether a vehicle has undergone final assembly in the United States. 
• The VIN Decoder website for the National Highway Traffic Safety Administration (NHTSA) provides plant of manufacture information. Taxpayers can follow the instructions on that website to determine if the vehicle’s plant of manufacture was located in the United States. 

Trump Accounts give the next generation a jump start on saving 

The Working Families Tax Cuts allows parents, guardians and other authorized individuals to establish a new type of individual retirement account for their children, called Trump Accounts. The account is for a child who has not turned age 18 before the end of the calendar year in which the election is made and has a valid Social Security number. 

The account features a pilot program contribution of $1,000 for children born between Jan. 1, 2025, and Dec. 31, 2028, and who are U.S. citizens with a valid Social Security number. 

Learn more about Trump Accounts and how they work. 

Please note: Trump account funds are a countable resource for SSI. At age 17 Trump account funds may be deposited into an ABLE account and the amount does not count towards the ABLE account annual contribution limit.   

Related 

Treasury, IRS issue guidance on Trump Accounts established under the Working Families Tax Cuts 

Trump Accounts notice 

IRS offers information and resources in a variety of multilingual and alternative formats. 

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Advocates can help if you have tax problems that you can’t resolve on your own. 

Choose how to get your refund

You can get your refund by: 

Direct deposit: This is the fastest way to get your refund. Deposit into your checking, savings, or retirement account. You can split your refund into up to 3 accounts. 

The U.S. Department of the Treasury, announced that paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, 2025, as required by Executive Order 14247, to the extent permitted by law. This marks the first step of the broader transition to electronic payments. 

Visit the FDIC website for information on where to find a bank that can open an account online and how to choose the right account for you. 

Prepaid debit card: Check with your bank or card provider to see if your card will work and which account numbers to use. 

Mobile payment apps: Some apps accept direct deposits. 

Traditional, Roth or SEP-IRA: Deposit into your existing IRA account. 

The IRS Provides Guidance on Accommodations for Tax Filing

A person may request a reasonable accommodation to ensure they can file their income taxes on time. 

There are multiple ways for you to file your taxes at no cost to you and your family if you meet eligibility requirements. Free filing services are generally available to low- and moderate-income (LMI) persons with disabilities, the elderly and limited English speakers. However, eligibility requirements do vary, so please confirm prior to preparing and filing your taxes. Keep in mind you don’t have to be an expert to do your own taxes, and you don’t have to do it alone. There are many free tax preparation options to help you get your refund and all the credits you’ve earned. 

The following organizations are available online or by phone to assist any individual who qualifies: 

VITA Programs

Volunteer Income Tax Assistance (VITA) programs offer a variety of tax preparation options, including virtual tax preparation, drop-off services, and facilitated self-preparation. Available services can vary at each site due to the availability of volunteers certified with the tax law expertise required for your return. See if there is a VITA program near you to get free tax help. However, it is best to call and confirm services prior to visiting any locations listed.

To avoid fees for state tax returns, taxpayers should look for a software provider that offers free federal and state tax return preparation.  

• Visit MyFreeTaxes.com or call 866-698-9435 to receive assistance filing your federal and state taxes for free either through self-filing options or with assistance online or in-person. Also available in Spanish.

• United Way 2-1-1 can assist you find local tax preparation or other resources online or by calling/texting 211 (local) or 1-844-322-3639 (National Helpline). 

• Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.* 

• IRS Free File lets you prepare and file your federal income tax online using guided tax preparation, at an IRS partner site or through free fillable forms. It’s safe, easy and no cost to you for a federal return. 

• MilTax online software is also available for the members of military and certain veterans, regardless of income, and is offered through the Department of Defense. 

Remember, the safest and fastest way to get a tax refund is to combine electronic filing with Tuesday, April 15, is the last day of the regular filing season for most taxpayers to file their personal federal tax return or pay any tax owed without requesting an extension. 

Learn more about refund timing and what to expect in advance of the April 15 tax deadline.