Individuals & Families
Whether you are filing for the first time, new to the U.S., or trying to understand your forms, these guides explain your personal tax situation step by step, in plain language.
44 guidesReviewed for the 2025 tax year
New to this topic? Begin here.
Do I need to file a U.S. tax return?
Filing thresholds by filing status, the situations that always require a return, and when it pays to file anyway.
First-time filer in the U.S.: a complete step-by-step guide
Filing your first U.S. return: what to gather, how to choose a filing method, reading your W-2, and tracking your refund.
Questions this section answers
- Do I need to file a tax return this year?
- Am I a U.S. tax resident or a nonresident?
- How do I count my days for the substantial presence test?
- My spouse is not a U.S. resident. Can we file jointly?
- Do I report income I earn in Taiwan or China?
- How does the foreign tax credit avoid double tax on Taiwan income?
- Can I exclude the wages I earn working abroad?
- I live in Taiwan or abroad. What U.S. tax filings do I need?
- How do I read my W-2?
- How do I get an ITIN if I don't have an SSN?
- Does my child qualify for the Child Tax Credit?
- I got a 1099-K from PayPal or Venmo. Is it taxable?
- Can I claim my parents as dependents if they live abroad?
- Which education tax credit can I use for college?
- Taxes come out of my paycheck. Why do I still owe?
- What changed under the 2025 tax law for my 2025 and 2026 returns?
- Can I deduct my tips?
- How does the overtime deduction work?
- I'm 65 or older. Do I qualify for the new $6,000 senior deduction?
- How much state and local tax (SALT) can I deduct?
- Can I deduct interest on my car loan?
- Can I deduct charitable donations if I don't itemize?
- What is a Trump account, and does my child get $1,000?
- Can I get a tax credit for child care costs?
- What can I pay for with a 529 plan?
- How much can I put in a traditional or Roth IRA?
- I gave my child money. Do I need to file a gift tax return?
- How are IRA and 401(k) withdrawals and RMDs taxed?
- Is my child's investment income taxed at my rate?
- Is my Social Security taxable?
- Do I qualify for the Earned Income Tax Credit?
- How much can I put in a health savings account (HSA)?
- I pay a nanny or caregiver. Do I owe household employment taxes?
- Do I have to pay back my Marketplace premium tax credit?
- Can I file as head of household?
- Do I owe tax on an inheritance, and when does estate tax apply?
- How does the adoption tax credit work?
- How are alimony and child support taxed after a divorce?
- I received a Form 1099-C. Is forgiven debt taxable?
Every guide in this topic
New to the U.S.? A complete tax guide for new immigrants
Your first U.S. tax year, step by step: residency status, what income to report, ITIN or SSN, FBAR, and key deadlines.
Am I a U.S. tax resident?
Resident or nonresident alien? The Green Card Test and the Substantial Presence Test explained in plain language.
Start hereDo I need to file a U.S. tax return?
Filing thresholds by filing status, the situations that always require a return, and when it pays to file anyway.
Start hereFirst-time filer in the U.S.: a complete step-by-step guide
Filing your first U.S. return: what to gather, how to choose a filing method, reading your W-2, and tracking your refund.
Tax credit vs. tax deduction: what's the difference?
Why a credit and a deduction of the same amount are worth very different things, explained with real numbers.
What is a W-2 and how do I read it?
A box-by-box guide to your W-2: why Box 1 may be lower than your salary, what Box 12 codes mean, and fixing errors.
W-2 vs 1099: what's the difference and why it matters
Employee or contractor? How W-2 and 1099 income are taxed, what 1099 workers can deduct, and what to do if you have both.
Child Tax Credit: who qualifies and how to claim it
Who counts as a qualifying child, how the income phase-out works, the refundable portion, and how immigrant families can claim it.
What is an ITIN and how do I apply?
Who needs an ITIN, how to apply with Form W-7, how long it takes, and what an ITIN can and cannot be used for.
Nonresident spouse: can we file jointly?
Married to someone who is not a U.S. resident? Compare filing separately, head of household, and electing to treat your spouse as a resident.
Dual-status tax returns: your year of arrival or departure
Resident for part of the year? How dual-status returns work: residency start dates, what income is taxed, restrictions, and how to file.
Substantial Presence Test explained: how to count your days
The 31-day and 183-day formula, which days count, exempt students and teachers, Form 8843, and the closer connection exception.
Foreign income: do U.S. tax residents report worldwide income?
U.S. residents are taxed on income from everywhere. What counts, what does not, and how the foreign tax credit and FEIE work.
I got a 1099-K from PayPal, Venmo, or eBay — is it taxable?
A 1099-K reports gross payments, not profit. The $20,000 / 200-transaction threshold, personal sales at a loss, gifts, and shared costs.
Can I claim my parents as dependents if they live abroad?
Supporting parents overseas does not make them dependents by itself. The citizen or resident test, and the qualifying-relative tests.
Education tax credits: AOTC vs. Lifetime Learning Credit
Compare the American Opportunity and Lifetime Learning credits: amounts, who qualifies, books and supplies, and 2025 income limits.
Why do I owe taxes this year? Understanding your W-4 and withholding
Why W-2 withholding falls short — two jobs, a working spouse, bonuses, side income — and how to fix it with an updated Form W-4.
The 2025 Tax Law: What Changed for Your 2025 and 2026 Returns
The 2025 federal tax law, year by year: what changed for 2025 returns, what first applies in 2026, and the new Schedule 1-A deductions.
No Tax on Tips: Who Qualifies for the Deduction?
The federal deduction for qualified tips: eligible occupations, the $25,000 limit, the income phaseout, and service charges.
No Tax on Overtime: How the Deduction Really Works
Only the FLSA overtime premium counts: the $12,500 limit, the income phaseout, and how 2025 and 2026 reporting differ.
The New $6,000 Senior Deduction: Eligibility and Income Limits
The enhanced deduction for people 65 or older: who qualifies, the income phaseout, and how it differs from the extra standard deduction.
SALT Deduction: Limits, Income Rules, and Examples
The state and local tax deduction: the $40,000 limit for 2025, $40,400 for 2026, the reduction at higher incomes, and when to itemize.
Car Loan Interest Deduction: Which Vehicles and Loans Qualify
The 2025–2028 deduction for car loan interest: new U.S.-assembled vehicles, first-lien loans, the $10,000 limit, and the phaseout.
Charitable Donations in 2026: The New Deduction If You Don't Itemize
Starting in 2026, non-itemizers can deduct up to $1,000 of cash gifts ($2,000 joint). What counts, and the new rules for itemizers.
Trump Accounts: Who Can Open One, the $1,000 Contribution, and the Rules
Trump accounts for children: who can open one, who gets the $1,000 pilot contribution, the $5,000 limit, and withdrawal rules.
Child and Dependent Care Credit: 2025 and 2026 Rules and Examples
Who qualifies, which care expenses count, the $3,000 and $6,000 limits, 2025 vs. 2026 credit rates, and dependent care FSAs.
529 Plans: Expanded K-12 and Credential Expenses Explained
529 plan tax rules: college, K-12, and credential expenses, the K-12 limit ($10,000 for 2025, $20,000 from 2026), and education credits.
Foreign Tax Credit (Form 1116): Avoiding Double Tax on Taiwan and Other Foreign Income
The foreign tax credit: which foreign taxes qualify, credit vs. deduction, the Form 1116 limit and categories, carryovers, and the $300/$600 rule.
Foreign Earned Income Exclusion (Form 2555): 2025 and 2026 Rules
The FEIE: $130,000 for 2025 and $132,900 for 2026, tax home, bona fide residence and 330-day tests, housing amounts, deadlines, and the FTC.
Living in Taiwan or Abroad: Your U.S. Tax Filing Checklist
A U.S. tax checklist for people abroad: filing thresholds, June 15 and October 15 deadlines, FEIE vs. FTC, FBAR, Form 8938, and Taiwan notes.
Traditional and Roth IRA Contributions: 2025 and 2026 Limits and Income Rules
IRA contributions for 2025 and 2026: limits and catch-ups, deductible and Roth income phase-outs, spousal IRAs, deadlines, and excess contributions.
Gift Tax and Form 709: When U.S. Givers Must File in 2025 and 2026
Form 709 for U.S. givers: the $19,000 annual exclusion, lifetime exemption, gift splitting, non-citizen spouses, tuition and medical payments.
Retirement Account Withdrawals and RMDs: Taxes, the 10% Penalty, and Deadlines
IRA and 401(k) withdrawals: what is taxable, the 10% additional tax before 59½ and its exceptions, Form 5329, RMDs at 73, and missed RMDs.
Kiddie Tax: When a Child's Investment Income Is Taxed at the Parent's Rate
The kiddie tax for 2025 and 2026: the $2,700 threshold, earned vs. unearned income, age and student tests, Form 8615, and the Form 8814 election.
Is My Social Security Taxable? The 50% and 85% Rules Explained
How much Social Security is taxable: combined income, the $25,000 and $32,000 base amounts, the 50% and 85% tiers, and nonresident aliens.
Earned Income Tax Credit (EITC): 2025 and 2026 Income Limits and Rules
The EITC for 2025 and 2026: maximum credits, income limits, qualifying children, valid SSNs, the investment income limit, and Schedule EIC.
Health Savings Accounts (HSA): 2025 and 2026 Limits and the New 2026 Rules
HSAs for 2025 and 2026: eligibility, contribution limits, employer contributions, Form 8889, the 20% tax, and 2026 bronze plan and DPC rules.
Paying a Nanny or Caregiver: Household Employment Taxes and Schedule H
Nanny and caregiver taxes: the $2,800 (2025) and $3,000 (2026) thresholds, the FUTA test, family exceptions, Form W-2, and Schedule H.
Premium Tax Credit and Form 8962: Marketplace Health Insurance in 2025 and 2026
The premium tax credit: Form 1095-A, Form 8962, advance payments, 2025 repayment caps, and the 2026 400% limit with full repayment.
Filing Status and Head of Household: 2025 and 2026 Rules
The five filing statuses, head of household tests, considered unmarried, dependent parents, surviving spouses, and standard deductions.
Estate Tax and Inheritance Basics: 2025 and 2026 Exclusions, Form 706, and Nonresidents
Federal estate tax and inheritances: 2025 and 2026 exclusions, Form 706, portability, inherited basis, and Form 706-NA for nonresidents.
Adoption Tax Credit: 2025 and 2026 Limits and the New Refundable Portion
The adoption credit for 2025 and 2026: maximums, income phase-outs, the refundable portion, qualified expenses, timing rules, and Form 8839.
Divorce and Taxes: Alimony, Child Support, Property, and Retirement Accounts
How divorce affects federal taxes: alimony before and after 2019, child support, filing status, Form 8332, property transfers, and QDROs.
Canceled Debt and Form 1099-C: When Forgiven Debt Is Taxable
When forgiven debt is taxable: Form 1099-C, insolvency, bankruptcy, the 2026 changes for mortgage and student loan discharges, and Form 982.
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