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How to file your federal income tax return

Learn the steps to file your federal taxes and how to contact the IRS if you need help.

Steps to file your federal tax return

You will need the forms and receipts that show the money you earned and the tax-deductible expenses you paid. These include:

• A W-2 form from each employer
• Other earning and interest statements ( 1099 and 1099-INT forms)
• Receipts for charitable donations; mortgage interest; state and local taxes; medical and business expenses; and other tax-deductible expenses if you are itemizing your return

Choose your filing status. Filing status is based on whether you are married. The percentage you pay toward household expenses also affects your filing status.

Decide how you want to file your taxes. 

• The IRS recommends using tax preparation software to e-file for the easiest and most accurate returns and fastest refunds.
• You may be able to file free online through the IRS Direct File pilot program if you are in one of 12 participating states and have a simple tax return. 
• If you file by mail , it can take four weeks or more for the IRS to process your return.

Determine if you are taking the standard deduction or itemizing your return .

If you owe money, learn how to make a tax payment online , including applying for a payment plan. Or find out how to pay taxes by check or money order and where to send it.

Submit your return by the filing deadline.

Check the status of your tax refund .

Contact the IRS for help filing your tax return

For the fastest information, the IRS recommends finding answers to your questions online .

If you cannot find the answer to your question using the IRS website, find out how to call the IRS or visit a local Taxpayer Assistance Center office in person .

The IRS does not accept tax-related questions by email.

LAST UPDATED: May 17, 2024

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WAGE AND HOUR DIVISION

UNITED STATES DEPARTMENT OF LABOR

Fact Sheet #30: The Federal Wage Garnishment Law, Consumer Credit Protection Act's Title III (CCPA)

Revised October 2020

This fact sheet provides general information concerning the CCPA’s limits on the amount that employers may withhold from a person’s earnings in response to a garnishment order, and the CCPA’s protection from termination because of garnishment for any single debt.

Wage Garnishments

A wage garnishment is any legal or equitable procedure through which some portion of a person’s earnings is required to be withheld for the payment of a debt. Most garnishments are made by court order. Other types of legal or equitable procedures for garnishment include IRS or state tax collection agency levies for unpaid taxes and federal agency administrative garnishments for non-tax debts owed to the federal government.

Wage garnishments do not include voluntary wage assignments – that is, situations in which employees voluntarily agree that their employers may turn over some specified amount of their earnings to a creditor or creditors.

Title III of the CCPA’s Limitations on Wage Garnishments

Title III of the CCPA (Title III) limits the amount of an individual’s earnings that may be garnished and protects an employee from being fired if pay is garnished for only one debt. The U.S. Department of Labor’s Wage and Hour Division administers Title III, which applies in all 50 states, the District of Columbia, and all U.S. territories and possessions. Title III protects everyone who receives personal earnings.

The Wage and Hour Division has authority with regard to questions relating to the amount garnished or termination. Other questions relating to garnishment should be directed to the court or agency initiating the garnishment action. For example, questions regarding the priority given to certain garnishments over others are not matters covered by Title III and may be referred to the court or agency initiating the action. The CCPA contains no provisions controlling the priorities of garnishments, which are determined by state or other federal laws. However, in no event may the amount of any individual’s disposable earnings that may be garnished exceed the percentages specified in the CCPA.

Definition of Earnings

The CCPA defines earnings as compensation paid or payable for personal services , including wages, salaries, commissions, bonuses, and periodic payments from a pension or retirement program. Payments from an employment-based disability plan are also earnings.

Earnings may include payments received in lump sums , including:

• commissions;
• discretionary and nondiscretionary bonuses;
• productivity or performance bonuses;
• profit sharing;
• referral and sign-on bonuses;
• moving or relocation incentive payments;
• attendance, safety, and cash service awards;
• retroactive merit increases;
• payment for working during a holiday;
• workers’ compensation payments for wage replacement, whether paid periodically or in a lump sum;
• termination pay ( e.g. , payment of last wages, as well as any outstanding accrued benefits);
• severance pay; and,
• back and front pay payments from insurance settlements.

In determining whether certain lump-sum payments are earnings under the CCPA, the central inquiry is whether the employer paid the amount in question for the employee’s services .If the lump-sum payment is made in exchange for personal services rendered, then like payments received periodically, it will be subject to the CCPA’s garnishment limitations. Conversely, lump-sum payments that are unrelated to personal services rendered are not earnings under the CCPA.

For employees who receive tips, the cash wages paid directly by the employer and the amount of any tip credit claimed by the employer under federal or state law are earnings for the purposes of the wage garnishment law. Tips received in excess of the tip credit amount or in excess of the wages paid directly by the employer (if no tip credit is claimed or allowed) are not earnings for purposes of the CCPA.

Limitations on the Amount of Earnings that may be Garnished (General)

The amount of pay subject to garnishment is based on an employee’s “disposable earnings,” which is the amount of earnings left after legally required deductions are made . Examples of such deductions include federal, state, and local taxes, and the employee’s share of Social Security, Medicare and State Unemployment Insurance tax. It also includes withholdings for employee retirement systems required by law.

Deductions not required by law – such as those for voluntary wage assignments, union dues, health and life insurance, contributions to charitable causes, purchases of savings bonds, retirement plan contributions (except those required by law) and payments to employers for payroll advances or purchases of merchandise – usually may not be subtracted from gross earnings when calculating disposable earnings under the CCPA.

Title III sets the maximum amount that may be garnished in any workweek or pay period, regardless of the number of garnishment orders received by the employer. For ordinary garnishments ( i.e. , those not for support, bankruptcy, or any state or federal tax), the weekly amount may not exceed the lesser of two figures: 25% of the employee’s disposable earnings, or the amount by which an employee’s disposable earnings are greater than 30 times the federal minimum wage (currently $7.25 an hour).

Therefore, if the pay period is weekly and disposable earnings are $217.50 ($7.25 × 30) or less, there can be no garnishment. If disposable earnings are more than $217.50 but less than $290 ($7.25 × 40), the amount above $217.50 can be garnished. If disposable earnings are $290 or more, a maximum of 25% can be garnished. When pay periods cover more than one week, multiples of the weekly restrictions must be used to calculate the maximum amounts that may be garnished. The table and examples at the end of this fact sheet illustrate these amounts.

As discussed below, these limitations do not apply to certain bankruptcy court orders, or to garnishments to recover debts due for state or federal taxes, and different limitations apply to garnishments pursuant to court orders for child support or alimony.

Limitations on the Amount of Earnings That May be Garnished for Child Support and Alimony

Title III also limits the amount of earnings that may be garnished pursuant to court orders for child support or alimony. The garnishment law allows up to 50% of a worker’s disposable earnings to be garnished for these purposes if the worker is supporting another spouse or child, or up to 60% if the worker is not. An additional 5% may be garnished for support payments more than l2 weeks in arrears.

Exceptions to Title III’s Limitation on Wage Garnishments

The wage garnishment law specifies that its limitations on the amount of earnings that may be garnished do not apply to certain bankruptcy court orders, or to debts due for federal or state taxes.

If a state wage garnishment law differs from Title III, the law resulting in the lower amount of earnings being garnished must be observed.

Non-Tax Debts Owed to Federal Agencies

The Debt Collection Improvement Act authorizes federal agencies or collection agencies under contract with them to garnish up to 15% of disposable earnings to repay defaulted debts owed to the U.S. government. As of December 20, 2018, the Higher Education Act authorizes the Department of Education’s guaranty agencies to garnish up to 15% of disposable earnings to repay defaulted federal student loans. Such withholding is also subject to the provisions of Title III of the CCPA, but not state garnishment laws. Unless the total of all garnishments exceeds Title III’s limits on garnishment, questions regarding such garnishments should be referred to the agency initiating the withholding action.

EXAMPLES OF AMOUNTS SUBJECT TO GARNISHMENT

The following examples illustrate the statutory tests for determining the amounts subject to garnishment, based on the current federal minimum wage of $7.25 per hour.

• An employee’s gross earnings in a particular week are $263. After deductions required by law, the disposable earnings are $233.00. In this week, $15.50 may be garnished, because only the amount over $217.50 may be garnished where the disposable earnings are less than $290.
• An employee receives a bonus in a particular workweek of $402. After deductions required by law, the disposable earnings are $368. In this week, 25% of the disposable earnings may be garnished. ($368 × 25% = $92).
• An employee paid every other week has disposable earnings of $500 for the first week and $80 for the second week of the pay period, for a total of $580. In a biweekly pay period, when disposable earnings are at or above $580 for the pay period, 25% may be garnished; $145.00 (25% × $580) may be garnished. It does not matter that the disposable earnings in the second week are less than $217.50.
• An employee on a $400 weekly draw against commissions has disposable earnings each week of $300. Commissions are paid monthly and result in $1,800 in disposable earnings for July after already-paid weekly draws are subtracted and deductions required by law are made. Each draw and the monthly commission payment are separately subject to the law’s limitation. Thus, 25% of each week’s disposable earnings from the draw ($75 in this example) may be garnished. Additionally, 25% of the disposable earnings from the commission payment may be garnished, or $450 ($1,800 × 25% = $450).
• An employee who has disposable earnings of $370 a week has $140 withheld per week pursuant to court orders for child support. Title III allows up to 50% or 60% of disposable earnings to be garnished for this purpose. A garnishment order for the collection of a defaulted consumer debt is also served on the employer. If there were no garnishment orders (with priority) for child support, Title III’s general limitations would apply to the garnishment for the defaulted consumer debt, and a maximum of $92.50 (25% × $370) would be garnished per week. However, the existing garnishment for child support means in this example that no additional garnishment for the defaulted consumer debt may be made because the amount already garnished is more than the amount (25%) that may be generally garnished. Additional amounts could be garnished to collect child support, delinquent federal or state taxes, or certain bankruptcy court ordered payments.

Title III Protections against Discharge when Wages are Garnished

The CCPA prohibits an employer from firing an employee whose earnings are subject to garnishment for any one debt, regardless of the number of levies made or proceedings brought to collect that one debt. The CCPA does not prohibit discharge because an employee’s earnings are separately garnished for two or more debts.

Where to Obtain Additional Information

For additional information, visit our Wage and Hour Division Website: http://www.dol.gov/agencies/whd and/or call our toll-free information and helpline, available 8 a.m. to 5 p.m. in your time zone, 1-866-4USWAGE (1-866-487-9243).

This publication is for general information and is not to be considered in the same light as official statements of position contained in the regulations.

The contents of this document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

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Early Bitcoin Investor Pleads Guilty to Filing Tax Return that Falsely Reported His Cryptocurrency Gains

An Austin, Texas, man pleaded guilty today to filing a tax return that falsely underreported the capital gains he earned from selling $3.7 million in bitcoin. 

According to court documents and statements made in court, between 2017 and 2019, Frank Richard Ahlgren III filed false tax returns that underreported or did not report the sale of $4 million worth of bitcoin in which he had substantial gains. All taxpayers are required to report any sale proceeds and gains or losses from the sale of cryptocurrency, such as bitcoin, on their IRS tax return. 

Ahlgren was an early investor in bitcoins. In 2015, Ahlgren purchased approximately 1,366 bitcoins. That year, bitcoins were valued at no more than $500 each. In October 2017, Ahlgren sold approximately 640 bitcoins for approximately $5,807.53 per bitcoin for a total of $3.7 million. Ahlgren had purchased most of the bitcoins he sold in 2017 in 2015. He used the entirety of the proceeds from the sale of bitcoins to purchase a house in Park City, Utah. Ahlgren then filed a false tax return with the IRS for 2017 that substantially inflated the cost basis of the bitcoins, and therefore underreported his capital gain from his bitcoin sale.

In addition, in 2018 and 2019, Ahlgren sold more than $650,000 worth of bitcoins and did not report those sales on either years’ tax returns. 

In total, Ahlgren caused a tax loss to the IRS of more than $550,000.

Ahlgren will be sentenced at a later date. He faces a maximum penalty of three years in prison as well as a period of supervised release, restitution and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Jaime Esparza for the Western District of Texas made the announcement.

IRS Criminal Investigation and the Texas Office of Attorney General are investigating the case.

Assistant Chief Michael C. Boteler and Trial Attorney Mary Frances Richardson of the Justice Department’s Tax Division and Assistant U.S. Attorney William R. Harris for the Western District of Texas are prosecuting the case.

An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

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Building Resilient Infrastructure and Communities

FY23 Selections

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Building Resilient Infrastructure and Communities (BRIC) supports states, local governments, tribes and territories as they work to reduce their hazard risk.

The program aims to support communities as they build capability and capacity. BRIC also encourages and aids innovation. It helps partnerships grow; supports infrastructure projects; and fosters flexibility and consistency.

Project Selections

In July 2024, FEMA announced 56 projects from the National Competition totaling $674.5 million. These projects are selected in all 10 FEMA regions and are in 22 states and the District of Columbia.

Review the BRIC Selections

Review the BRIC DTA Selections

Fiscal Year 2023 Selections

On July 2, 2024, FEMA announced the subapplicants selected for the BRIC program in four funding opportunities:

• State or Territory Allocation
• Tribal Set-Aside
• State or Territory Building Code Plus-Up
• Tribal Building Code Plus-Up
• National Competition

The federal cost share for these total more than $882.6 million. In addition, 93 communities, territories, and tribal nations were announced for the FY23 BRIC Direct Technical Assistance initiative.

An additional $116.2 million for recipient management costs is allocated for 79 states, tribes, territories, and the District of Columbia. This brings the total amount of funding for this BRIC grant cycle to nearly $1 billion.

BRIC Direct Technical Assistance

The BRIC program also offers communities, territories and tribes non-financial direct technical assistance. This support helps with hazard planning and projects.

BRIC DTA does not require a previous grant subapplication or award. Communities also don’t need an approved hazard mitigation plan to apply.

Visit the  BRIC DTA web page  for more information or to learn about participating communities, territories and tribal nations .

The FY23 BRIC selections further underscore FEMA's commitment to equity and environmental justice. These awards will assist the most disadvantaged communities in building resilience to climate change and extreme weather events. Aligning with the Justice40 Initiative , BRIC will advance the goal that 40% of the overall benefits of certain federal investments flow to disadvantaged communities that may be overburdened by pollution and under-investment.

View BRIC selections for previous fiscal years 2020-2022 .

Before You Apply

Learn about the available funding, who's eligible to apply, types of activities eligible for funding, and what to expect when you apply.

When You Apply

Get important application dates, resources to navigate FEMA GO, criteria required in your application and details on the documentation you need to include.

After You Apply

Understand your application status, the appeal process and how to manage your award.

BRIC Information and Program Resources

Read about the mission and vision of the BRIC program and gain access to all BRIC program resources.

Read this fact sheet to learn about other programs available under Hazard Mitigation Assistance.

Subapplicants should contact their  state, tribe or territory (applicant level) Hazard Mitigation Office . You can also reach out to the  FEMA Regional Office  with any questions.

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IR-2023-48, March 20, 2023

WASHINGTON — With only a few days remaining before the April 18 filing deadline, the Internal Revenue Service today reminded taxpayers how to avoid common errors on their federal tax returns and help get possible refunds sooner.

Gather all tax documents

Taxpayers should gather all documents, such as   Forms W-2 and 1099   , and any documents to support tax deductions or credits like education credits or mortgage interest payments. Taxpayers should also have their prior-year tax return available; they may need it.

File electronically

The IRS encourages taxpayers and their tax professionals to file their tax returns electronically through IRS  Free File  or other  e-file  service providers. Electronic filing helps reduce math errors and identifies potential tax credits or deductions the taxpayer may be eligible to claim. Taxpayers should always review their tax return for accuracy. Filing electronically and choosing  direct deposit  is the fastest and most secure way to receive a refund.

Use the correct filing status

Tax software, including IRS Free File, also helps prevent mistakes when selecting a tax return filing status. If taxpayers are unsure about their filing status, the  Interactive Tax Assistant  on IRS.gov can help them choose the correct status, especially if more than one filing status applies.

Double-check name, birth date and Social Security number

Taxpayers must correctly list the name, date of birth and Social Security number for each person they claim as a dependent on their individual income tax return. Enter each SSN and individual's name on a tax return exactly as printed on the Social Security card.

If a dependent or spouse does not have a SSN and is not eligible to get one, list the  Individual Tax Identification Number (ITIN)  instead of a SSN.

Answer the digital assets question

Forms 1040 and 1040-SR for tax year 2022 ask whether, at any time during 2022, the taxpayer received (as a reward, award or payment for property or services), sold, exchanged, gifted or otherwise disposed of a digital asset (or financial interest in any digital asset). Taxpayers should not leave this field blank but should check either "Yes" or "No."

Report all taxable income 

Remember, most income is  taxable . Under-reporting income may lead to  penalties  and  interest . This includes unemployment income , interest received and income from the  gig economy , service industry and digital assets . See Publication 525 PDF for more information.

Double check routing and account numbers

Taxpayers can request  direct deposit  of a federal refund into one, two or even three accounts. Make sure the financial institution routing and account numbers entered on the return are accurate. Incorrect numbers can cause a refund to be delayed or deposited into the wrong account.

Taxpayers can also use their refund to  purchase U.S. Savings Bonds .

Mail paper returns to the right address

Taxpayers and tax professionals are encouraged to file electronically if possible. For those who need to file a paper tax return, they should confirm the correct address of  where to file  on IRS.gov or on Form 1040 instructions to avoid processing delays.

Sign and date the return

If filing a joint return, both spouses must sign and date the return. When taxpayers are self-preparing their taxes and filing electronically, they must sign and validate their electronic tax return by entering their prior year's adjusted gross income (AGI). Taxpayers can review  Validating Your Electronically Filed Tax Return if they have questions.

Keep a copy of the tax return

When ready to file, taxpayers should make a copy of their signed return and any schedules for their records. Copies help them prepare future tax returns and make math computations if they need to file an amended return. Generally, taxpayers must keep their records that support an item of income, deduction or credit shown on their tax return until the period of limitations for that tax return ends.

Request an extension, if needed

Taxpayers who need more time to file can easily request a six-month filing extension to Oct.16 and prevent late filing penalties . Use IRS Free File or  Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return by April 18. Keep in mind that, while an extension grants additional time to file, tax payments are still due on April 18 for most taxpayers.

Taxpayers can also request an extension by paying all or part of their estimated income tax due and indicating that the payment is for an extension using  Direct Pay , the  Electronic Federal Tax Payment System (EFTPS) , or a  debit or credit card or digital wallet . This way taxpayers don't have to file a separate extension form and will receive a confirmation number for their records.

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Frequently Asked Questions

What is adjusted gross income.

• Gross income includes wages, dividends, capital gains, business and retirement income as well as all other forms income.
• Examples of income include tips, rents, interest, stock dividends, etc.
• Adjustments to income are deductions that reduce total income to arrive at AGI.
• Examples of adjustments include half of the self-employment taxes you pay; self-employed health insurance premiums; contributions to certain retirement accounts (such as a traditional IRA); student loan interest paid; educator expenses, etc.
• Line 11 if you filed a Form 1040

• $50,000 Salary/Wages
• $12,000 in rental income
• $8,500 wages earned as a part-time Uber driver
• $500 from interest from bonds
• $250 in educator expenses
• $2,500 in student loan interest

What does “free” in IRS Free File mean?

Important Note: A state tax return is not required to receive a free federal tax return.