Tax Filing Guide (US Overview)

On this page

Overview of US tax filing

In the United States, many individuals file an annual tax return with the Internal Revenue Service (IRS) to report income and certain deductions or credits.

This guide offers a general overview and is not a substitute for official instructions or professional advice.

Key terms to know

Gross income generally refers to money you receive before certain adjustments, while taxable income is what remains after eligible deductions. Tax credits, on the other hand, can directly reduce the tax you owe.

The IRS provides detailed definitions and examples for each term on its official website.

Typical steps in the filing process

Many people begin by gathering documents such as wage statements, bank interest forms, and records of deductible expenses.

Next, they choose a filing method—such as using IRS forms, certified software, or working with a tax professional. The return is then submitted electronically or by mail, and any amount owed or refunded is handled according to IRS procedures.

Frequently asked questions

When is the usual US tax filing deadline?
In many years, the deadline falls around mid‑April, though exact dates can vary. The IRS announces deadlines each year.
Do all people have to file a return?
Filing requirements depend on income, filing status, age, and other factors. The IRS provides charts to help you determine if you must file.
Can I file my taxes myself?
Many individuals do, using forms or software. Others prefer to work with a tax professional. The right choice depends on your comfort and situation.
What happens if I file late?
Late filing or payment can lead to penalties or interest. If you expect a delay, the IRS explains options such as extensions on its official site.
Where can I get official tax information?
The IRS website and authorised publications are primary sources for official US federal tax guidance.