Taxpayer information and filing requirements

Taxpayer biographical information, age, and filing status

A taxpayer’s biographical information (name, age, marital status), dependents are used to verify the identity of the taxpayer and related dependents. It is also helpful to have a copy of the taxpayer’s prior year tax return for consistency of tax information and knowledge of recent correspondence from the Internal Revenue Service to discover probable omission of tax information that may benefit the taxpayer.

U.S. citizens or residents of the United States must file a return based on three factors: age, gross income, and filing status. The age of an individual taxpayer determines whether he/she qualify for additional deductions, retirement distributions, credits, etc. The amount of a taxpayer’s gross income determines whether or not a taxpayer is required to file a return. The married filing jointly status often increases the beneficial dollar limits for deductions, exemptions, and credits. Immigration status and/or citizenship. Additionally, questions regarding possession of digital assets and Marketplace health insurance must be answered as part of the work to prepare a tax return. See Form 1095a and Form 8962.

If a taxpayer is an alien, then he/she is considered a nonresident alien unless either the green card test or the substantial presence test Substantial presence test | Internal Revenue Service for the calendar year. If a taxpayer does not meet either of these tests, then he/she may be able to choose to be treated as a U.S. resident for part of the year (dual-status aliens). This usually occurs in the year of arrival in or departure from the United States. A resident alien for tax purposes is a person who is a citizen or a foreign national who meets either the green card or substantial presence test as described in IRS Publication 519.

Individual taxpayer identification number (ITIN)

An ITIN is issued to non-citizens who are required to file taxes but are not eligible for a Social Security Number (SSN). The number of days present in the U.S. affects residency status for tax purposes. ITINs are used exclusively for tax filing and reporting by non-citizens without SSNs. An Employer Identification Number (EIN) is used for business entities, estates, and trusts. For U.S. citizens or residents, U.S. citizens or residents need to use the correct identifier, such as an ITIN, SSN, or an Adoption Taxpayer Identification Number (ATIN) when a SSN cannot be acquired in time for tax filing.

IRC §61 stipulates that income is compensation received in cash, services, or property; United States citizens and resident aliens are taxed on their worldwide income unless it is specified as nontaxable. Generally, nonresident aliens are taxed only on U.S.-source income.

Filing status is generally determined by whether you are married or unmarried on the last day of the tax year.

Definitions

Single

Unmarried, divorced, or legally separated by the end of the tax year.

Married filing jointly

Filing with your spouse or same-sex spouse on the same tax return , even if your spouse has deceased during the tax year.

Married filing separately

Married filing separate tax returns for the same tax year

Head of Household

Unmarried or considered unmarried on the last day of the tax year and paid more than 50% of the maintenance of the home during the tax year.

Qualifying Surviving Spouse
Can use this status for 2 years following the year of your spouse’s death and must meet 4 requirements.

1. You were entitled to file a joint return with your spouse the year your spouse died.
2. Did not remarry before the last day of the tax year.
3. Have a child, stepchild, or adopted child for whom you can claim a dependent exemption.
4. Paid more than 50% of the cost of keeping a home that is the main home for you and your child for the entire tax year (except for temporary absences). :::

Filing deadlines

Individual tax returns (Form 1040) are due on the 15th day of the fourth month following the end of the tax year. For example, a 2025 tax return’s filing deadline is April 15, 2026. If the deadline falls on a Saturday, Sunday, or holiday, then the deadline will fall on the next business day. Taxpayers who need more time to gather information can use Form 4868 to file for an automatic 6-month extension until October 15th to file their tax return. Be aware that filing an extension does not give individuals more time to pay their balance due on their tax return. Interest and penalties will still accrue on the unpaid balance! U.S. citizens and resident aliens residing outside of the U.S. and Puerto Rico are granted an automatic 2-month extension, pushing the deadline to June 15th. Taxpayers who resided in a federally declared disaster area are granted extra time to file their tax return.