Federal Your Federal Income Tax Guide

Your Federal Income Tax Guide
2023 Publication 17
Department
of the
Treasury

Your Federal
Income Tax
For Individuals

Publication 17
Catalog Number 10311G

For use in preparing

2023 Returns

Internal
Revenue
Service

TAX GUIDE

2023
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Dec 20, 2023

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Department
of the
Treasury
Internal
Revenue
Service

Your Federal
Income Tax
For Individuals

Contents
What's New

....................... 1

Reminders . . . . . . . . . . . . . . . . . . . . . . . .

2

Introduction . . . . . . . . . . . . . . . . . . . . . . .

3

Part One. The Income Tax Return . . . .
1 Filing Information . . . . . . . . . .
2 Filing Status . . . . . . . . . . . . .
3 Dependents . . . . . . . . . . . . .
4 Tax Withholding and Estimated Tax

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Part Two. Income and Adjustments
to Income . . . . . . . . . . . . . . . . . .
5 Wages, Salaries, and Other Earnings .
6 Interest Income . . . . . . . . . . . . . .
7 Social Security and Equivalent Railroad
Retirement Benefits . . . . . . . . . . .
8 Other Income . . . . . . . . . . . . . . .
9 Individual Retirement Arrangements
(IRAs) . . . . . . . . . . . . . . . . . .

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6
6
21
26
37

. . . 46
. . . 47
. . . 54

11
12

Taxes . . . . . . . . . . . . . . . . . . . . . . 97
Other Itemized Deductions . . . . . . . . . 101

Part Four. Figuring Your Taxes, and
Refundable and Nonrefundable Credits . . 107
13 How To Figure Your Tax . . . . . . . . . . . 107
14 Child Tax Credit and Credit for Other
Dependents . . . . . . . . . . . . . . . . . 109
2023 Tax Table . . . . . . . . . . . . . . . . . . . . . 112
2023 Tax Computation Worksheet

. . . . . . . . 124

2023 Tax Rate Schedules . . . . . . . . . . . . . . 124
Your Rights as a Taxpayer

. . . . . . . . . . . . . 126

How To Get Tax Help . . . . . . . . . . . . . . . . . 127

. . . 62
. . . 67

Index

. . . 78

Where To File

. . . . . . . . . . . . . . . . . . . . . . . . . . 130
. . . . . . . . . . . . . . . . . . . . . 140

Part Three. Standard Deduction, Itemized
Deductions, and Other Deductions . . . . . . 93
10 Standard Deduction . . . . . . . . . . . . . . 93
All material in this
publication may be
reprinted freely. A
citation to Your Federal
Income Tax (2023)
would be appropriate.

The explanations and examples in this publication
reflect the interpretation by the Internal Revenue Service
(IRS) of:

• Tax laws enacted by Congress,
• Treasury regulations, and
• Court decisions.
However, the information given does not cover every
situation and is not intended to replace the law or change
its meaning.

This publication covers some subjects on which a
court may have made a decision more favorable to
taxpayers than the interpretation by the IRS. Until these
differing interpretations are resolved by higher court
decisions or in some other way, this publication will
continue to present the interpretations by the IRS.
All taxpayers have important rights when working with
the IRS. These rights are described in Your Rights as a
Taxpayer in the back of this publication.

What's New
This section summarizes important
tax changes that took effect in
2023. Most of these changes are
discussed
in
more
detail
throughout this publication.
Future developments. For the
latest information about the tax law
topics covered in this publication,
such as legislation enacted after it
was published, go to IRS.gov/
Pub17.
Due date of return. File Form
1040 or 1040-SR by April 15, 2024.
If you live in Maine or Massachusetts, you have until April 17, 2024,
because of the Patriots’ Day and
Emancipation Day holidays. See
chapter 1, later.
Additonal child tax credit
amount increased. The maximum additional child tax credit
amount has increased to $1,600
for each qualifying child.
New clean vehicle credit. The
credit for new qualified plug-in
electric drive motor vehicles has
changed. This credit is now known
as the clean vehicle credit. The
maximum amount of the credit and
some of the requirements to claim
the credit have changed. The credit
is still reported on Form 8936 and
Schedule 3 (Form 1040), line 6f.
For more information, see Form
8936.
Previously owned clean vehicle
credit. This credit is available for
previously owned clean vehicles
acquired and placed in service after 2022. For more information, see
Form 8936.
Who must file. Generally, the
amount of income you can receive
before you must file a return has
been increased. For more information, see chapter 1, later.
Standard deduction amount increased. For 2023, the standard
deduction amount has been increased for all filers. The amounts
are:

• Single or Married filing separately—$13,850;

• Married filing jointly or Qualifying surviving
spouse—$27,700; and
• Head of household—$20,800.
See chapter 10, later.
New lines on Schedule 3 (Form
1040). This year Schedule 3
(Form 1040) has new lines.

• Line 5a will be used to report
the residential clean energy
credit from Form 5695.

• Line 5b will be used to report

the energy efficient home improvement credit from Form
5695.

Publication 17 (2023)

• Line 6m will be used to report
the credit for previously
owned clean vehicles from
Form 8936.

• Line 13c will be used to report
the elective payment election
amount from Form 3800.

Credits for qualified sick and
family leave wages. The credits
for qualified sick and family leave
wages paid in 2023 for leave taken
before April 1, 2021, and for leave
taken after March 31, 2021, and
before October 1, 2021, are now
reported on Schedule 3, line 13z.
See Schedule H (Form 1040) for
more information.
Alternative motor vehicle credit.
The alternative motor vehicle credit
has expired.
Self-employed health insurance
deduction. If you can take the
self-employed health insurance deduction on Schedule 1 (Form
1040), line 17, and you can’t use
the Self-Employed Health Insurance Deduction Worksheet in
these instructions, you will now use
Form 7206, instead of Pub. 535, to
figure your deduction.
Qualified charitable distribution
one-time election. Beginning in
2023, you can elect to make a
one-time distribution up to $50,000
from an individual retirement account to charities through a charitable remainder unitrust, or a charitable gift annuity funded only by
qualified distributions. See Pub.
590-B for more information.
Increase in required minimum
distribution age. If you reach age
72 in 2023, the required beginning
date for your first required minimum distribution is April 1, 2025.
See Pub. 590–B for more information.
IRA contribution limit increased.
Beginning in 2023, the IRA contribution limit is increased to $6,500
($7,500 for individuals age 50 or
older) from $6,000 ($7,000 for individuals age 50 or older).
Deferred compensation contribution limit increased. If you
participate in a 401(k) plan, 403(b)
plan, or the federal government’s
Thrift Savings Plan, the total annual amount you can contribute is
increased to $22,500 ($30,000 if
age 50 or older) for 2023. This also
applies to most 457 plans.
Insurance premiums for retired
public safety officers. Eligible retired public safety officers can exclude from income up to $3,000 of
distributions from their eligible retirement plan that is paid directly to

them and is used to pay for health
insurance premiums.
Exception to the 10% additional
tax for early distributions. The
exception to the 10% additional tax
for early distributions include the
following.

• Distributions from a retirement
plan in connection with federally declared disasters.

• Distribution from a retirement

plan made to someone who is
terminally ill.

• Distributions to firefighters at
age 50 or with 25 years of
service under the plan.

See Form 5329 and Pub. 590-B
for more information.
Direct File. The IRS is taking
steps to implement a Direct File pilot during the 2024 filing season.
This pilot will give eligible taxpayers an option to prepare and electronically file their 2023 federal tax
returns directly with the IRS for
free. The Direct File pilot will be offered to eligible taxpayers in 13
states who have relatively simple
tax returns reporting only certain
types of income and claiming limited credits and deductions. See
IRS.gov/DirectFile for pilot information and updates.
Health flexible spending arrangements (health FSAs) under cafeteria plans. For tax years
beginning in 2023, the dollar limitation under section 1251(i) on voluntary employee salary reductions for
contributions to health FSAs is
$3,050.
Temporary allowance of 100%
business meal deduction has
expired. Section 210 of the Taxpayer Certainty and Disaster Tax
Relief Act of 2020 provided for the
temporary allowance of a 100%
business meal deduction for food
or beverages provided by a restaurant and paid or incurred after December 31, 2020, and before January 1, 2023.
Disaster tax relief. The special
rules that provide for tax-favored
withdrawals and repayments now
apply to disasters that occur on or
after January 26, 2021. See Disaster-Related Relief in Pub. 590-B for
more information.
Distributions to terminally ill individuals. The exception to the
10% additional tax for early distributions is expanded to apply to
distributions made after December
29, 2022, to an individual who has
been certified by a physician as
having a terminal illness. See Pub.
590-B for more information.

Certain corrective distributions
not subject to 10% early distribution tax. Beginning with distributions made on December 29,
2022, and after, the 10% additional
tax on early distributions will not
apply to the income attributed to a
corrective IRA distribution, as long
as the corrective distribution is
made on or before the due date (including extensions) of the income
tax return.
Delayed refund for returns
claiming the additional child tax
credit (ACTC). The IRS cannot issue refunds before mid-February
2024 for returns that properly claim
ACTC. This time frame applies to
the entire refund, not just the portion associated with ACTC.
Standard mileage rate. The
2023 rate for business use of a vehicle is 65.5 cents a mile. The 2023
rate for use of your vehicle to do
volunteer work for certain charitable organizations is 14 cents a
mile. The 2023 rate for operating
expenses for a car when you use it
for medical reasons is 22 cents a
mile.
Modified adjusted gross income
(AGI) limit for traditional IRA
contributions. For 2023, if you
are covered by a retirement plan at
work, your deduction for contributions to a traditional IRA is reduced
(phased out) if your modified AGI
is:

• More than $116,000 but less

than $136,000 for a married
couple filing a joint return or a
qualifying surviving spouse,

• More than $73,000 but less

than $83,000 for a single individual or head of household,
or

• Less than $10,000 for a mar-

ried individual filing a separate
return.

If you either live with your spouse
or file a joint return, and your
spouse is covered by a retirement
plan at work but you aren't, your
deduction is phased out if your
modified AGI is more than
$218,000 but less than $228,000. If
your modified AGI is $228,000 or
more, you can't take a deduction
for contributions to a traditional
IRA. See How Much Can You Deduct in chapter 9, later.
Modified AGI limit for Roth IRA
contributions. For 2023, your
Roth IRA contribution limit is reduced (phased out) in the following
situations.

• Your filing status is married filing jointly or qualifying surviving spouse and your modified

1

AGI is at least $218,000. You
can't make a Roth IRA contribution if your modified AGI is
$228,000 or more.

• Your filing status is single,

head of household, or married
filing separately and you didn't
live with your spouse at any
time in 2023 and your modified AGI is at least $138,000.
You can't make a Roth IRA
contribution if your modified
AGI is $153,000 or more.

• Your filing status is married filing separately, you lived with
your spouse at any time during the year, and your modified AGI is more than zero.
You can't make a Roth IRA
contribution if your modified

AGI is $10,000 or more. See
Can You Contribute to a Roth
IRA in chapter 9, later.
2024 modified AGI limits. You
can find information about the 2024
contribution and modified AGI limits in Pub. 590-A.
Tax law changes for 2024. When
you figure how much income tax
you want withheld from your pay
and when you figure your estimated tax, consider tax law changes
effective in 2024. For more information, see Pub. 505.
Alternative minimum tax (AMT)
exemption amount increased.
The AMT exemption amount is increased to $81,300 ($126,500 if
married filing jointly or qualifying

surviving spouse; $63,250 if married filing separately). The income
levels at which the AMT exemption
begins to phase out have increased to $578,150 ($1,156,300 if
married filing jointly or qualifying
surviving spouse).
Reporting
requirements
for
Form 1099-K. Form 1099-K is issued by third party settlement organizations and credit card companies to report payment transactions
made to you for goods and services.
You must report all income on
your tax return unless excluded by
law, whether you received the income electronically or not, and
whether you received a Form
1099-K or not. The box 1a and

other amounts reported on Form
1099-K are additional pieces of information to help determine the
correct amounts to report on your
return.
If you received a Form 1099-K
that shows payments you didn’t receive or is otherwise incorrect,
contact the Form 1099-K issuer.
Don’t contact the IRS; the IRS can’t
correct an incorrect Form 1099-K.
If you can’t get it corrected, or you
sold a personal item at a loss, see
the instructions for Schedule 1,
lines 8z and 24z, later, for more reporting information.
All IRS information about Form
1099-K is available by going to
IRS.gov/1099K.

Reminders
Listed
below
are
important
reminders and other items that may
help you file your 2023 tax return.
Many of these items are explained
in more detail later in this
publication.
Publication 17 changes. We removed the following 2019 chapters
from this publication: 6, 8, 9, 10,
13, 14, 15, 16, 18, 19, 20, 22, 24,
25, 26, 29, 30, 31, 33, 34, 35, and
36. You can find most of the information previously found in those
chapters in the primary publication.
Please
see
Publication
17
Changes, later.
Special rules for eligible gains
invested in Qualified Opportunity Funds. If you have an eligible
gain, you can invest that gain into a
Qualified Opportunity Fund (QOF)
and elect to defer part or all of the
gain that is otherwise includible in
income. The gain is deferred until
the date you sell or exchange the
investment or December 31, 2026,
whichever is earlier. You may also
be able to permanently exclude
gain from the sale or exchange of
an investment in a QOF if the investment is held for at least 10
years. For information about what
types of gains entitle you to elect
these special rules, see the Instructions for Schedule D (Form
1040). For information on how to
elect to use these special rules,
see the Instructions for Form 8949.
Secure your tax records from
identity theft. Identity theft occurs
when someone uses your personal
information, such as your name,
SSN, or other identifying information, without your permission, to
commit fraud or other crimes. An
identity thief may use your SSN to
get a job or may file a tax return using your SSN to receive a refund.
For more information about identity
2

theft and how to reduce your risk
from it, see chapter 1, later.
Taxpayer identification numbers. You must provide the taxpayer identification number for
each person for whom you claim
certain tax benefits. This applies
even if the person was born in
2023. Generally, this number is the
person's SSN. See chapter 1, later.
Filing status name changed to
qualifying surviving spouse.
The
filing
status
qualifying
widow(er) is now called qualifying
surviving spouse. The rules for the
filing status have not changed. The
same rules that applied for qualifying widow(er) apply to qualifying
surviving spouse.
New lines 1a through 1z on
Forms 1040 and 1040-SR. This
year, line 1 is expanded and there
are new lines 1a through 1z. Some
amounts that in prior years were reported on Form 1040, and some
amounts
reported
on
Form
1040-SR, are now reported on
Schedule 1.

• Scholarships and fellowship
grants are now reported on
Schedule 1, line 8r.

• Pension or annuity from a

nonqualified deferred compensation plan or a non-governmental section 457 plan
are now reported on Schedule
1, line 8t.

• Wages earned while incarcer-

ated are now reported on
Schedule 1, line 8u.
New line 6c on Forms 1040 and
1040-SR. A checkbox was added
on line 6c. Taxpayers who elect to
use the lump-sum election method
for their benefits will check this box.
See Instructions for Form 1040.
Child tax credit (CTC) enhancements
have
expired. Many

changes to the CTC for 2021 implemented by the American Rescue Plan Act of (the ARP) 2021
have expired. For tax year 2023,
the follow apply.

• The enhanced credit allowed

for qualifying children under
age 6 and children under age
18 has expired. For 2023, the
initial amount of the CTC is
$2,000 for each qualifying
child. The credit amount begins to phase out where AGI
income exceeds $200,000
($400,000 in the case of a
joint return). The amount of
the CTC that can be claimed
as a refundable credit is limited as it was in 2020 except
that the maximum ACTC
amount for each qualifying
child increased to $1,500.

• The increased age allowance
for a qualifying child has expired. A child must be under
age 17 at the end of 2023 to
be a qualifying child.

For more information, see the Instructions for Schedule 8812 (Form
1040).
Changes to the earned income
credit (EIC). The enhancements
for taxpayers without a qualifying
child implemented by the ARP
don't apply for 2023. This means,
to claim the EIC without a qualifying child in 2023, you must be at
least age 25 but under age 65 at
the end of 2023. If you are married
filing a joint return, either you or
your spouse must be at least age
25 but under age 65 at the end of
2023. It doesn't matter which
spouse meets the age requirement, as long as one of the spouses does.

Premium tax credit (PTC). The
ARP expanded the PTC by eliminating the limitation that a taxpayer's household income may not exceed 400% of the federal poverty
line and generally increases the
credit amounts. For more information, see Pub. 974 and Form 8962
and its instructions.
Credits for sick and family leave
for certain self-employed individuals are not available. The
credits for sick and family leave for
certain self-employed individuals
were not extended and you can no
longer claim these credits.
Identity verification. The IRS
launched an improved identity verification and sign-in process that
enables more people to securely
access and use IRS online tools
and applications. To provide verification services, the IRS is using
ID.me, a trusted technology provider. The new process is one
more step the IRS is taking to ensure that taxpayer information is
provided only to the person who legally has a right to the data. Taxpayers using the new mobile-friendly verification procedure
can gain entry to existing IRS online services such as the Child Tax
Credit Update Portal, Online Account, Get Transcript Online, Get
an Identity Protection PIN (IP PIN),
and Online Payment Agreement.
Additional IRS applications will
transition to the new method over
the next year. Each online service
will also provide information that
will instruct taxpayers on the steps
they need to follow for access to
the service. You can also see
IR-2021-228 for more information.
Adoption credit. The adoption
credit and the exclusion for employer-provided adoption benefits
are both $15,950 per eligible child
Publication 17 (2023)

in 2023. The amount begins to
phase out if you have modified AGI
in excess of $239,230 and is completely phased out if your modified
AGI is $279,230 or more.
ACTC and bona fide residents
of Puerto Rico. Bona fide residents of Puerto Rico are no longer
required to have three or more
qualifying children to be eligible to
claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have
one or more qualifying children.
Foreign-source income. If you
are a U.S. citizen with income from
sources outside the United States
(foreign income), you must report
all such income on your tax return
unless it is exempt by law or a tax
treaty. This is true whether you live
inside or outside the United States
and whether or not you receive a
Form W-2 or Form 1099 from the
foreign payer. This applies to
earned income (such as wages
and tips) as well as unearned income (such as interest, dividends,
capital gains, pensions, rents, and
royalties).
If you live outside the United
States, you may be able to exclude
part or all of your foreign earned income. For details, see Pub. 54.
Foreign financial assets. If you
had foreign financial assets in
2023, you may have to file Form
8938 with your return. See Form

8938 and its instructions or go to
IRS.gov/Form8938 for details.
Automatic 6-month extension to
file tax return. You can get an automatic 6-month extension of time
to file your tax return. See chapter 1, later.
Payment of taxes. You can pay
your taxes by making electronic
payments online; from a mobile device using the IRS2Go app; or in
cash, or by check or money order.
Paying electronically is quick, easy,
and faster than mailing in a check
or money order. See chapter 1,
later.
Faster ways to file your return.
The IRS offers fast, accurate ways
to file your tax return information
without filing a paper tax return.
You can use IRS e-file (electronic
filing). See chapter 1, later.
Free electronic filing. You may
be able to file your 2023 taxes online for free. See chapter 1, later.
Change of address. If you
change your address, notify the
IRS. See chapter 1, later.
Refund on a late-filed return. If
you were due a refund but you did
not file a return, you must generally
file your return within 3 years from
the date the return was due (including extensions) to get that refund.
See chapter 1, later.
Frivolous tax returns. The IRS
has published a list of positions

that are identified as frivolous. The
penalty for filing a frivolous tax return is $5,000. See chapter 1, later.
Filing erroneous claim for refund or credit. You may have to
pay a penalty if you file an erroneous claim for refund or credit. See
chapter 1, later.
Access your online account.
You must authenticate your identity.
To securely log into your federal tax
account, go to IRS.gov/Account.
View the amount you owe, review
your last 5 years of payment history, access online payment options, and create or modify an online payment agreement. You can
also access your tax records online.
Health care coverage. If you
need health care coverage, go to
HealthCare.gov to learn about
health insurance options for you
and your family, how to buy health
insurance, and how you might
qualify to get financial assistance
to buy health insurance.
Disclosure, Privacy Act, and paperwork reduction information.
The IRS Restructuring and Reform
Act of 1998, the Privacy Act of
1974, and the Paperwork Reduction Act of 1980 require that when
we ask you for information, we
must first tell you what our legal
right is to ask for the information,
why we are asking for it, how it will
be used, what could happen if we

Introduction
This publication covers the general
rules for filing a federal income tax
return. It supplements the information contained in your tax form instructions. It explains the tax law to
make sure you pay only the tax you
owe and no more.
How this publication is arranged. Pub. 17 closely follows
Form 1040, U.S. Individual Income
Tax Return, and Form 1040-SR,
U.S. Tax Return for Seniors, and
their three Schedules 1 through 3.
Pub. 17 is divided into four parts.
Each part is further divided into
chapters, most of which generally
discuss one line of the form or one
line of one of the three schedules.
The introduction at the beginning
of each part lists the schedule(s)
discussed in that part.
The table of contents inside the
front cover, the introduction to each
part, and the index in the back of
the publication are useful tools to
help you find the information you
need.

Publication 17 (2023)

What is in this publication. This
publication begins with the rules for
filing a tax return. It explains:
1. Who must file a return,
2. When the return is due,
3. How to e-file your return, and
4. Other general information.
It will help you identify which filing
status you qualify for, whether you
can claim any dependents, and
whether the income you receive is
taxable. The publication goes on to
explain the standard deduction, the
kinds of expenses you may be able
to deduct, and the various kinds of
credits you may be able to take to
reduce your tax.
Throughout this publication are
examples showing how the tax law
applies in typical situations. Also
throughout this publication are
flowcharts and tables that present
tax information in an easy-to-understand manner.
Many of the subjects discussed
in this publication are discussed in
greater detail in other IRS publications. References to those other

do not receive it, and whether your
response is voluntary, required to
obtain a benefit, or mandatory under the law. A complete statement
on this subject can be found in your
tax form instructions.
Preparer e-file mandate. Most
paid preparers must e-file returns
they prepare and file. Your preparer
may make you aware of this requirement and the options available to you.
Treasury Inspector General for
Tax Administration. If you want
to confidentially report misconduct,
waste, fraud, or abuse by an IRS
employee,
you
can
call
800-366-4484 (call 800-877-8339
if you are deaf, hard of hearing, or
have a speech disability, and are
using TTY/TDD equipment). You
can remain anonymous.
Photographs of missing children. The IRS is a proud partner
with the National Center for
Missing & Exploited Children®
(NCMEC). Photographs of missing
children selected by the Center
may appear in this publication on
pages that would otherwise be
blank. You can help bring these
children home by looking at the
photographs
and
calling
1-800-THE-LOST
(1-800-843-5678) if you recognize
a child.

publications are provided for your
information.

• Pub. 535, Business Expen-

Icons. Small graphic symbols,
or icons, are used to draw your attention to special information. See
Table 1 for an explanation of each
icon used in this publication.

• Pub. 587, Business Use of

What is not covered in this publication. Some material that you
may find helpful is not included in
this publication but can be found in
your tax form instructions booklet.
This includes lists of:

• Where to report certain items
shown on information documents, and

• Tax Topics you can read at
IRS.gov/TaxTopics.

If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the
following publications for more information.

• Pub. 334, Tax Guide for Small
Business.

ses.

Your Home.

Help from the IRS. There are
many ways you can get help from
the IRS. These are explained under How To Get Tax Help at the
end of this publication.
Comments and suggestions.
We welcome your comments about
this publication and suggestions for
future editions.
You can send us comments
through IRS.gov/FormComments.
Or, you can write to the Internal
Revenue Service, Tax Forms and
Publications, 1111 Constitution
Ave. NW, IR-6526, Washington,
DC 20224.
Although we can’t respond individually to each comment received,
we do appreciate your feedback
and will consider your comments
and suggestions as we revise our
tax forms, instructions, and publications. Don’t send tax questions,
tax returns, or payments to the
above address.
3

Getting answers to your tax
questions. If you have a tax question not answered by this publication or the How To Get Tax Help
section at the end of this publication, go to the IRS Interactive Tax
Assistant page at IRS.gov/Help/ITA
where you can find topics by using
the search feature or viewing the
categories listed.

Getting tax forms, instructions, and publications. Go to
IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications. Go to

IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions.
The IRS will process your order for
forms and publications as soon as
possible. Don’t resubmit requests
you’ve already sent us. You can get

forms and publications faster online.
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.

Publication 17 Changes
Note. This publication does not cover the topics listed in the following table. Please see the primary publication.

Chapter Removed

Title of Chapter

Primary Source

6

Tip Income

Pub. 531, Reporting Tip Income

8

Dividends and Other Distributions

Pub. 550, Investment Income and
Expenses

9

Rental Income and Expenses

Pub. 527, Residential Rental Property
(Including Rental of Vacation Homes)

10

Retirement Plans, Pensions, and Annuities Pub. 575, Pension and Annuity Income

13

Basis of Property

Pub. 551, Basis of Assets

14

Sale of Property

Pub. 550

15

Selling Your Home

Pub. 523, Selling Your Home

16

Reporting Gains and Losses

Pub. 550

18

Alimony

Pub. 504, Divorced or Separated
Individuals

19

Education-Related Adjustments

Pub. 970, Tax Benefits for Education

20

Other Adjustments to Income

Pub. 463, Travel, Gift, and Car Expenses

22

Medical and Dental Expenses

Pub. 502, Medical and Dental Expenses

24

Interest Expense

Pub. 550
Pub. 936, Home Mortgage Interest
Deduction

25

Charitable Contributions

Pub. 561, Determining the Value of
Donated Property
Pub. 526, Charitable Contributions

26

Nonbusiness Casualty and Theft Losses

Pub. 547, Casualties, Disasters, and Thefts

29

Tax on Unearned Income of Certain Minor Form 8615, Tax for Certain Children Who
Children
Have Unearned Income

30

Child and Dependent Care Credit

Pub. 503, Child and Dependent Care
Expenses

31

Credit for the Elderly or the Disabled

Pub. 524, Credit for the Elderly or the
Disabled

33

Education Credits

Pub. 970, Tax Benefits for Education

34

Earned Income Credit (EIC)

Pub. 596, Earned Income Credit (EIC)

35

Premium Tax Credit

Pub. 974, Premium Tax Credit (PTC)

36

Other Credits

4

Publication 17 (2023)

Table 1. Legend of Icons
Icon
!

CAUTION

Explanation
Items that may cause you particular problems, or an alert about pending legislation that may be enacted after
this publication goes to print.
An Internet site or an email address.
An address you may need.
Items you should keep in your personal records.

RECORDS

Items you may need to figure or a worksheet you may need to complete and keep for your records.
An important phone number.
TIP

Publication 17 (2023)

Helpful information you may need.

5

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 Form 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.
• See payment plan details or apply for a

1.
Filing
Information
What's New
Due date of return. File Form 1040 or
1040-SR by April 15, 2024. If you live in Maine
or Massachusetts, you have until April 17, 2024,
because of the Patriots’ Day and Emancipation
Day holidays.
New lines on Schedule 3. This year Schedule
3 has new lines.

• Line 5a will be used to report the residential clean energy credit from Form 5695.

• Line 5b will be used to report the energy
efficient home improvement credit from
Form 5695.

• Line 6m will be used to report the credit for

previously owned clean vehicles from Form
8936.

• Line 13c will be used to report the elective

payment election amount from Form 3800.

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.

Reminders
File online. Rather than filing a return on paper, you may be able to file electronically using
IRS e-file. For more information, see Why
Should I File Electronically, later.
Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax
account.

• View the amount you owe and a breakdown by tax year.

6

new payment plan.

• Make a payment, view 5 years of payment

history and any pending or scheduled payments.

• Access your tax records, including key

data from your most recent tax return, your
economic impact payment amounts, and
transcripts.

• View digital copies of select notices from
the IRS.

• Approve or reject authorization requests
from tax professionals.

• View your address on file or manage your
communication preferences.

• Go to IRS.gov/SecureAccess to view the
required identity authentication process.

Change of address. If you change your address, you should notify the IRS. You can use
Form 8822 to notify the IRS of the change. See
Change of Address, later, under What Happens
After I File.
Enter your social security number. You must
enter your social security number (SSN) in the
spaces provided on your tax return. If you file a
joint return, enter the SSNs in the same order
as the names.
Direct deposit of refund. Instead of getting a
paper check, you may be able to have your refund deposited directly into your account at a
bank or other financial institution. See Direct
Deposit under Refunds, later. If you choose direct deposit of your refund, you may be able to
split the refund among two or three accounts.
Pay online or by phone. If you owe additional
tax, you may be able to pay online or by phone.
See How To Pay, later.

Service in combat zone. You are allowed extra time to take care of your tax matters if you
are a member of the Armed Forces who served
in a combat zone, or if you served in a combat
zone in support of the Armed Forces. See Individuals Serving in Combat Zone, later, under
When Do I Have To File.
Adoption taxpayer identification number. If
a child has been placed in your home for purposes of legal adoption and you won't be able to
get a social security number for the child in time
to file your return, you may be able to get an
adoption taxpayer identification number (ATIN).
For more information, see Social Security Number (SSN), later.
Taxpayer identification number for aliens. If
you or your dependent is a nonresident or resident alien who doesn't have and isn't eligible to
get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For more information, see Social Security Number (SSN), later.
Individual taxpayer identification number
(ITIN) renewal. Some ITINs must be renewed.
If you haven't used your ITIN on a U.S. tax return at least once for tax years 2020, 2021, or
2022, it has expired and must be renewed if you
need to file a U.S. federal tax return. You don't
need to renew your ITIN if you don't need to file
a federal tax return. You can find more information at IRS.gov/ITIN.
ITINs assigned before 2013 have ex-

TIP pired and must be renewed if you need

to file a tax return. If you previously
submitted a renewal application and it was approved, you do not need to renew again unless
you haven't used your ITIN on a federal tax return at least once for tax years 2020, 2021, or
2022.

Installment agreement. If you can’t pay the
full amount due with your return, you may ask to
make monthly installment payments. See Installment Agreement, later, under Amount You
Owe. You may be able to apply online for a payment agreement if you owe federal tax, interest,
and penalties.

Frivolous tax submissions. The IRS has
published a list of positions that are identified as
frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the $5,000 penalty will apply to other specified frivolous submissions. For
more information, see Civil Penalties, later.

Automatic 6-month extension. You can get
an automatic 6-month extension to file your tax
return if, no later than the date your return is
due, you file Form 4868. See Automatic
Extension, later.

Introduction

Chapter 1

Filing Information

This chapter discusses the following topics.

• Whether you have to file a return.
Publication 17 (2023)

•
•
•
•

How to file electronically.

Table 1-1. 2023 Filing Requirements for Most Taxpayers

How to file for free.
When, how, and where to file your return.

THEN file a return if
your gross income
was at least...**

IF your filing status is...

AND at the end of 2023 you
were...*

• What records you should keep and how

Single

under 65

$13,850

• How you can change a return you have al-

65 or older

$15,700

Married filing jointly***

under 65 (both spouses)

$27,700

65 or older (one spouse)

$29,200

65 or older (both spouses)

$30,700

What happens if you pay too little or too
much tax.
long you should keep them.

ready filed.

Do I Have To
File a Return?
You must file a federal income tax return if you
are a citizen or resident of the United States or
a resident of Puerto Rico and you meet the filing
requirements for any of the following categories
that apply to you.
1. Individuals in general. (There are special
rules for individuals whose spouse has
died, executors, administrators, legal representatives, U.S. citizens and residents
living outside the United States, residents
of Puerto Rico, and individuals with income from U.S. territories.)
2. Dependents.
3. Certain children under age 19 or full-time
students.
4. Self-employed persons.
5. Aliens.
The filing requirements for each category are
explained in this chapter.
The filing requirements apply even if you
don't owe tax.

TIP

Even if you don't have to file a return, it
may be to your advantage to do so.
See Who Should File, later.

File only one federal income tax return
for the year regardless of how many
CAUTION jobs you had, how many Forms W-2
you received, or how many states you lived in
during the year. Don't file more than one original
return for the same year, even if you haven’t received your refund or haven’t heard from the
IRS since you filed.

!

Individuals—In General
If you are a U.S. citizen or resident, whether you
must file a return depends on three factors.
1. Your gross income.
2. Your filing status.
3. Your age.
To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Even if no table shows that you must file, you may need to
file to get money back. See Who Should File,
later.
Gross income. This includes all income you
receive in the form of money, goods, property,
and services that isn't exempt from tax. It also
includes income from sources outside the United States or from the sale of your main home
Publication 17 (2023)

Married filing separately

any age

Head of household

under 65

$20,800

65 or older

$22,650

under 65

$27,700

65 or older

$29,200

Qualifying surviving spouse

$5

*

If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse
died in 2023 or if you are preparing a return for someone who died in 2023, see Pub. 501.)
** Gross income means all income you received in the form of money, goods, property, and services that
isn't exempt from tax, including any income from sources outside the United States or from the sale of
your main home (even if you can exclude part or all of it). Don't include any social security benefits unless
(a) you are married filing a separate return and you lived with your spouse at any time during 2023, or (b)
one-half of your social security benefits plus your other gross income and any tax-exempt interest is more
than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Instructions for Form 1040 or
Pub. 915 to figure the taxable part of social security benefits you must include in gross income. Gross
income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a
business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring
gross income, don't reduce your income by any losses, including any loss on Schedule C, line 7, or
Schedule F, line 9.
*** If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross
income was at least $5, you must file a return regardless of your age.

(even if you can exclude all or part of it). Include
part of your social security benefits if:
1. You were married, filing a separate return,
and you lived with your spouse at any time
during 2023; or
2. Half of your social security benefits plus
your other gross income and any tax-exempt interest is more than $25,000
($32,000 if married filing jointly).
If either (1) or (2) applies, see the Instructions
for Form 1040 or Pub. 915 to figure the social
security benefits you must include in gross income.
Common types of income are discussed in
Part Two of this publication.
Community property states. Community
property states include Arizona, California,
Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin. If you and your
spouse lived in a community property state, you
must usually follow state law to determine what
is community property and what is separate income. For details, see Form 8958 and Pub.
555.
Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California must
generally report half the combined community
income of the individual and their domestic
partner. See Pub. 555.
Self-employed individuals. If you are
self-employed, your gross income includes the
amount on line 7 of Schedule C (Form 1040),
Chapter 1

Filing Information

Profit or Loss From Business; and line 9 of
Schedule F (Form 1040), Profit or Loss From
Farming. See Self-Employed Persons, later, for
more information about your filing requirements.

!

CAUTION

If you don't report all of your self-employment income, your social security
benefits may be lower when you retire.

Filing status. Your filing status depends on
whether you are single or married and on your
family situation. Your filing status is determined
on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2
for an explanation of each filing status.
Age. If you are 65 or older at the end of the
year, you can generally have a higher amount of
gross income than other taxpayers before you
must file. See Table 1-1. You are considered 65
on the day before your 65th birthday. For example, if your 65th birthday is on January 1, 2024,
you are considered 65 for 2023.

Surviving Spouses,
Executors, Administrators,
and Legal Representatives
You must file a final return for a decedent (a person who died) if both of the following are true.

• Your spouse died in 2023 or you are the

executor, administrator, or legal representative.

• The decedent met the filing requirements
at the date of death.

7

For more information on rules for filing a decedent's final return, see Pub. 559.

doesn't pay the tax due on this income, the parent is liable for the tax.

Aliens

U.S. Citizens and Resident Aliens
Living Abroad

Certain Children Under
Age 19 or Full-Time
Students

Your status as an alien (resident, nonresident,
or dual-status) determines whether and how
you must file an income tax return.
The rules used to determine your alien status are discussed in Pub. 519.

To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can
exclude under the foreign earned income exclusion. For information on special tax rules that
may apply to you, see Pub. 54. It is available online and at most U.S. embassies and consulates. See How To Get Tax Help in the back of
this publication.

Residents of Puerto Rico
If you are a U.S. citizen and also a bona fide
resident of Puerto Rico, you must generally file
a U.S. income tax return for any year in which
you meet the income requirements. This is in
addition to any legal requirement you may have
to file an income tax return with Puerto Rico.
If you are a bona fide resident of Puerto Rico
for the entire year, your U.S. gross income
doesn't include income from sources within
Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or a U.S. agency. If
you receive income from Puerto Rican sources
that isn't subject to U.S. tax, you must reduce
your standard deduction. As a result, the
amount of income you must have before you are
required to file a U.S. income tax return is lower
than the applicable amount in Table 1-1 or Table 1-2. For more information, see Pub. 570.

Individuals With Income From
U.S. Territories
If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special
rules may apply when determining whether you
must file a U.S. federal income tax return. In addition, you may have to file a return with the individual island government. See Pub. 570 for
more information.

Dependents
If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to
find out whether you must file a return. You must
also file if your situation is described in Table 1-3.
Responsibility of parent. Generally, a child is
responsible for filing their own tax return and for
paying any tax on the return. If a dependent
child must file an income tax return but can’t file
due to age or any other reason, then a parent,
guardian, or other legally responsible person
must file it for the child. If the child can’t sign the
return, the parent or guardian must sign the
child's name followed by the words “By (your
signature), parent for minor child.”
Child's earnings. Amounts a child earns by
performing services are included in the child’s
gross income and not the gross income of the
parent. This is true even if under local law the
child's parent has the right to the earnings and
may actually have received them. But if the child
8

If a child's only income is interest and dividends
(including capital gain distributions and Alaska
Permanent Fund dividends), the child was under age 19 at the end of 2023 or was a full-time
student under age 24 at the end of 2023, and
certain other conditions are met, a parent can
elect to include the child's income on the parent's return. If this election is made, the child
doesn't have to file a return. See Instructions for
Form 8814, Parents’ Election To Report Child’s
Interest and Dividends.

Self-Employed Persons
You are self-employed if you:

• Carry on a trade or business as a sole proprietor,

• Are an independent contractor,
• Are a member of a partnership, or
• Are in business for yourself in any other
way.

Self-employment can include work in addition to your regular full-time business activities,
such as certain part-time work you do at home
or in addition to your regular job.
You must file a return if your gross income is
at least as much as the filing requirement
amount for your filing status and age (shown in
Table 1-1). Also, you must file Form 1040 or
1040-SR and Schedule SE (Form 1040),
Self-Employment Tax, if:
1. Your net earnings from self-employment
(excluding church employee income) were
$400 or more, or
2. You had church employee income of
$108.28 or more. (See Table 1-3.)
Use Schedule SE (Form 1040) to figure your
self-employment tax. Self-employment tax is
comparable to the social security and Medicare
tax withheld from an employee's wages. For
more information about this tax, see Pub. 334.
Employees of foreign governments or international organizations. If you are a U.S.
citizen who works in the United States for an international organization, a foreign government,
or a wholly owned instrumentality of a foreign
government, and your employer isn't required to
withhold social security and Medicare taxes
from your wages, you must include your earnings from services performed in the United
States when figuring your net earnings from
self-employment.
Ministers. You must include income from
services you performed as a minister when figuring your net earnings from self-employment,
unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious
order who have not taken a vow of poverty. For
more information, see Pub. 517.
Chapter 1

Filing Information

Resident alien. If you are a resident alien for
the entire year, you must file a tax return following the same rules that apply to U.S. citizens.
Use the forms discussed in this publication.
Nonresident alien. If you are a nonresident
alien, the rules and tax forms that apply to you
are different from those that apply to U.S. citizens and resident aliens. See Pub. 519 to find
out if U.S. income tax laws apply to you and
which forms you should file.
Dual-status taxpayer. If you are a resident
alien for part of the tax year and a nonresident
alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for each part
of the year. For information on dual-status taxpayers, see Pub. 519.

Who Should File
Even if you don't have to file, you should file a
federal income tax return to get money back if
any of the following conditions apply.
1. You had federal income tax withheld or
made estimated tax payments.
2. You qualify for the earned income credit.
See Pub. 596 for more information.
3. You qualify for the additional child tax
credit. See chapter 14 for more information.
4. You qualify for the premium tax credit. See
Pub. 974 for more information.
5. You qualify for the American opportunity
credit. See Pub. 970 for more information.
6. You qualify for the credit for federal tax on
fuels. See chapter 13 for more information.

Form 1040 or 1040-SR
Use Form 1040 or 1040-SR to file your return.
(But also see Why Should I File Electronically,
later.)
You can use Form 1040 or 1040-SR to report all types of income, deductions, and credits.

Why Should I File
Electronically?
Electronic Filing
If your adjusted gross income (AGI) is less than
a certain amount, you are eligible for Free File,
a free tax software service offered by IRS partners, to prepare and e-file your return for free. If
your income is over the amount, you are still eligible for Free File Fillable Forms, an electronic
version of IRS paper forms. Table 1-4 lists the
free ways to electronically file your return.
Publication 17 (2023)

Table 1-2. 2023 Filing Requirements for Dependents
See chapter 3 to find out if someone can claim you as a dependent.
If your parents (or someone else) can claim you as a dependent, use this table to see if you
must file a return. (See Table 1-3 for other situations when you must file.)
In this table, unearned income includes taxable interest, ordinary dividends, and capital gain
distributions. It also includes unemployment compensation, taxable social security benefits,
pensions, annuities, and distributions of unearned income from a trust. Earned income includes
salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. (See
Scholarships and fellowships in chapter 8.) Gross income is the total of your earned and
unearned income.
Single dependents—Were you either age 65 or older or blind?
No.

You must file a return if any of the following apply.
• Your unearned income was more than $1,250.
• Your earned income was more than $13,850.
• Your gross income was more than the larger of:
• $1,250 or
• Your earned income (up to $13,450) plus $400.

Yes. You must file a return if any of the following apply.
• Your unearned income was more than $3,100 ($4,950 if 65 or older and blind).
• Your earned income was more than $15,700 ($17,550 if 65 or older and blind).
• Your gross income was more than the larger of:
• $3,100 ($4,950 if 65 or older and blind), or
• Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and
blind).
Married dependents—Were you either age 65 or older or blind?
No.

• Your unearned income was more than $1,250.
• Your earned income was more than $13,850.
• Your gross income was at least $5 and your spouse files a separate return and
itemizes deductions.
• Your gross income was more than the larger of:
• $1,250, or
• Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
• Your unearned income was more than $2,750 ($4,250 if 65 or older and blind).
• Your earned income was more than $15,350 ($16,850 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and
itemizes deductions.
• Your gross income was more than the larger of:
• $2,750 ($4,250 if 65 or older and blind), or
• Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and
blind).

If your return is filed with IRS e-file, you will receive an acknowledgment that your return was
received and accepted. If you owe tax, you can
e-file and pay electronically. The IRS has processed more than one billion e-filed returns
safely and securely. Using e-file doesn't affect
your chances of an IRS examination of your return.
Requirements for an electronic return. To
file your return electronically, you must sign the
Publication 17 (2023)

return electronically using a personal identification number (PIN). If you are filing online, you
must use a Self-Select PIN. For 2023, if we issued you an identity protection personal identification number (IP PIN) (as described in more
detail below), all six digits of your IP PIN must
appear in the IP PIN spaces provided next to
the space for your occupation for your electronic signature to be complete. Failure to include an issued IP PIN on the electronic return
will result in an invalid signature and a rejected
return. If you are filing a joint return and both
taxpayers were issued an IP PIN, enter both IP
PINs in the spaces provided. If you are filing
electronically using a tax practitioner, you can
use a Self-Select PIN or a Practitioner PIN.
Self-Select PIN. The Self-Select PIN method
allows you to create your own PIN. If you are
married filing jointly, you and your spouse will

Chapter 1

!

CAUTION

You must file a return if any of the following apply.

IRS e-file uses automation to replace most of the
manual steps needed to process paper returns.
As a result, the processing of e-file returns is
faster and more accurate than the processing of
paper returns. However, as with a paper return,
you are responsible for making sure your return
contains accurate information and is filed on
time.

each need to create a PIN and enter these PINs
as your electronic signatures.
A PIN is any combination of five digits you
choose except five zeros. If you use a PIN, there
is nothing to sign and nothing to mail—not even
your Forms W-2.
Your electronic return is considered a valid
signed return only when it includes your PIN;
last name; date of birth; IP PIN, if applicable;
and AGI from your originally filed 2022 federal
income tax return, if applicable. If you're filing
jointly, your electronic return must also include
your spouse's PIN; last name; date of birth; IP
PIN, if applicable; and AGI, if applicable, in order to be considered validly signed. Don't use
AGI from an amended return (Form 1040-X) or
a math error correction made by the IRS. AGI is
the amount shown on your 2022 Form 1040 or
Form 1040-SR, line 11. If you don't have your
2022 income tax return, you can request a transcript by using our automated self-service tool.
Go to IRS.gov/Transcript. (If you filed electronically last year, you, and your spouse if filing
jointly, may use your prior year PIN to verify your
identity instead of your prior year AGI. The prior
year PIN is the five-digit PIN you used to electronically sign your 2022 return.) You will also be
prompted to enter your date of birth.

Filing Information

You can’t use the Self-Select PIN
method if you are a first-time filer under
age 16 at the end of 2023.

Practitioner PIN. The Practitioner PIN method
allows you to authorize your tax practitioner to
enter or generate your PIN. Your electronic return is considered a validly signed return only
when it includes your PIN; last name; date of
birth; and IP PIN, if applicable. If you’re filing
jointly, your electronic return must also include
your spouse’s PIN; last name; date of birth; and
IP PIN, if applicable, in order to be considered a
validly signed return. The practitioner can provide you with details.
Form 8453. You must send in a paper Form
8453 if you have to attach certain forms or other
documents that can’t be electronically filed. For
details, see Form 8453. For more details, visit
IRS.gov/efile.
Identity Protection PIN. If the IRS gave you
an identity protection personal identification
number (IP PIN), enter it in the spaces provided
on your tax form. If the IRS hasn’t given you this
type of number, leave these spaces blank. For
more information, see the Instructions for Form
1040.
All taxpayers are now eligible for an IP

TIP PIN. For more information, see Pub.

5477. To apply for an IP PIN, go to
IRS.gov/IPPIN and use the Get an IP PIN tool.
Power of attorney. If an agent is signing your
return for you, a power of attorney (POA) must
be filed. Attach the POA to Form 8453 and file it
using that form's instructions. See Signatures,
later, for more information on POAs.
State returns. In most states, you can file an
electronic state return simultaneously with your
federal return. For more information, check with
your local IRS office, state tax agency, tax professional, or the IRS website at IRS.gov/efile.

9

Table 1-3. Other Situations When You Must File a 2023 Return
You must file a return if any of the following apply for 2023.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2 (Form 1040)).
Alternative minimum tax.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
Household employment taxes.
Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who
didn't withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance
and additional taxes on health savings accounts.
f. Recapture taxes.
a.
b.
c.
d.

2.

You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer
social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.

6.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are
paying in installments under section 965(h) or deferred by making an election under section 965(i).

Refunds. You can have a refund check mailed
to you, or you can have your refund deposited
directly to your checking or savings account or
split among two or three accounts. With e-file,
your refund will be issued faster than if you filed
on paper.
You may not get all of your refund if you owe
certain past-due amounts, such as federal tax,
state income tax, state unemployment compensation debts, child support, spousal support, or
certain other federal nontax debts, such as student loans. See Offset against debts under Refunds, later.
Refund inquiries. Information about your return will generally be available within 24 hours
after the IRS receives your e-filed return. See
Refund Information, later.
Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April
15, 2024 (for most people). See How To Pay,
later, for information on how to pay the amount
you owe.

Using Your Personal Computer
You can file your tax return in a fast,
easy, and convenient way using your
personal computer. A computer with Internet access and tax preparation software are
all you need. Best of all, you can e-file from the
comfort of your home 24 hours a day, 7 days a
week.
IRS-approved tax preparation software is
available online and in retail stores. For information, visit IRS.gov/efile.

Through Employers and Financial
Institutions
Some businesses offer free e-file to their employees, members, or customers. Others offer it
10

Table 1-4. Free Ways To e-file
Use Free File for free tax software and free e-file.
•

IRS partners offer name-brand products for free.

•

Many taxpayers are eligible for Free File software.

•

Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms.

•

Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile.

Use VITA/TCE for free tax help from volunteers and free e-file.
•

Volunteers prepare your return and e-file it for free.

•

Some sites also offer do-it-yourself software.

•

You are eligible based either on your income or age.

•

Sites are located nationwide. Find one near you by visiting IRS.gov/VITA.

for a fee. Ask your employer or financial institution if they offer IRS e-file as an employee,
member, or customer benefit.

Free Help With Your Return
The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people who generally make $64,000 or less, persons with disabilities, and limited-English-speaking taxpayers
who need help preparing their own tax returns.
The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and
older. TCE volunteers specialize in answering
questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov to see your options
for preparing and filing your return, which include the following.

• Free File. Go to IRS.gov/FreeFile. See if

you qualify to use brand-name software to

Chapter 1

Filing Information

prepare and e-file your federal tax return
for free.

• VITA. Go to IRS.gov/VITA, download the

free IRS2Go app, or call 800-906-9887 to
find the nearest VITA location for free tax
return preparation.

• TCE. Go to IRS.gov/TCE, download the

free IRS2Go app, or call 888-227-7669 to
find the nearest TCE location for free tax
return preparation.

Using a Tax Professional
Many tax professionals electronically file tax returns for their clients. You may personally enter
your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return.
Note. Tax professionals may charge a fee
for IRS e-file. Fees can vary depending on the
professional and the specific services rendered.

Publication 17 (2023)

When Do I
Have To File?
April 15, 2024, is the due date for filing your
2023 income tax return if you use the calendar
year. If you live in Maine or Massachusetts, you
have until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays. For a
quick view of due dates for filing a return with or
without an extension of time to file (discussed
later), see Table 1-5.
If you use a fiscal year (a year ending on the
last day of any month except December, or a
52-53-week year), your income tax return is due
by the 15th day of the 4th month after the close
of your fiscal year.
When the due date for doing any act for tax
purposes—filing a return, paying taxes,
etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
Filing paper returns on time. Your paper return is filed on time if it is mailed in an envelope
that is properly addressed, has enough postage, and is postmarked by the due date. If you
send your return by registered mail, the date of
the registration is the postmark date. The registration is evidence that the return was delivered.
If you send a return by certified mail and have
your receipt postmarked by a postal employee,
the date on the receipt is the postmark date.
The postmarked certified mail receipt is evidence that the return was delivered.
Private delivery services. If you choose to
mail your r