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Each year, most people who work are required to file a federal income tax return. If you must file, you have two options:
Filing an electronic tax return (often called electronic filing or e-filing), or
Filing a paper tax return.
E-filing is generally considered safer, faster, and more convenient, but some people can’t e-file and must mail their tax returns to the IRS. Each year, you need to decide which filing method is right for you.
If you must file a paper tax return, consider sending it by certified mail, with a return receipt. This will be your proof of the date you mailed your tax return and when the IRS received it. You may also use certain private delivery services designated by the IRS. For mailing purposes, you can find IRS addresses in the resources section.
Find out if you need to file a tax return
Some people aren’t required to file a tax return. To see whether you’re required to file a tax return, use the IRS.gov tool – “Do I need to File a Tax Return?“.
Paper or electronic tax return?
Most taxpayers can file their tax returns electronically. If you can e-file, consider one of the Free File options. The IRS offers free access to tax preparation software to taxpayers who make less than a fixed amount and free fillable forms to all taxpayers.
Limitations for e-filing exist for certain IRS forms, prior year returns, and amended returns.
You are required to file a paper tax return if you’re:
See Electronic Filing Options for Individuals for more details.
What if I can’t file on time?
If you can’t file by the due date of your tax return, you should request an extension of time to file. An extension of time to file doesn’t extend the time to pay your tax. If you don’t pay your tax by the original due date of your tax return, you will owe interest and may owe penalties on the unpaid tax.
If you must file a paper tax return, consider sending it by certified mail, with a return receipt. This will be your proof of the date you mailed your tax return and when the IRS received it. You may also use certain private delivery services designated by the IRS. For mailing purposes, you can find IRS addresses in the What are my resources? section.
If you electronically file (e-file) your tax return
If you e-file, the IRS will notify you within 24 hours if your tax return was received and accepted or if it’s being rejected.
The IRS accepts most tax returns, but if it has a problem such as an incorrect Social Security Number, the IRS will reject your tax return and tell you how to fix it. You can usually fix the problem and try to e-file again, but in some cases, you’ll need to submit a paper tax return instead.
E-filed tax returns are processed faster than paper ones, and so refunds come more quickly– sometimes within ten days if you ask for a direct deposit or 21 days if you ask to have a check mailed to you.
The PATH Act made the following changes, which became effective for the 2017 filing season, to help prevent revenue loss due to identity theft and refund fraud related to fabricated wages and withholdings:
If you owe taxes
If you owe taxes on your tax return, you can schedule the payment to be deducted from your bank account or mail a check to the IRS. To avoid any additional charges, schedule your payment to be deducted on any day up to the due date of the tax return, or mail your check in time to be received at the IRS by that date. If you mail a check, you can expect the IRS to cash it within a week or two of receipt.
Include the following information on your payment to make sure you get credit on your account:
If you e-file, the e-file system will provide you a voucher to mail with your payment.
If you mail your return, send IRS Form 1040-V, Payment Voucher, when mailing your payment.
If you can’t pay, you have options for making payments over time.
If your IRS problem is causing you financial hardship, you’ve tried repeatedly and aren’t receiving a response from the IRS, or you feel your taxpayer rights aren’t being respected, consider contacting the Taxpayer Advocate Service (TAS).
Browse common tax issues and situations at Get Help.
You may be eligible for representation from an attorney, Certified Public Accountant (CPA), or Enrolled Agent (EA) associated with a Low Income Taxpayer Clinic (LITC) for little or no cost. Low Income Taxpayer Clinics also provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.
