Confused about U.S. tax filing? You’re not alone. Whether you’re a U.S. citizen, resident, or business owner, tax season can raise many questions. In this series of blog, we answer the most frequently asked questions about federal and state tax filing in the United States—covering due dates, tax forms, state-level taxes, and more—to help you stay compliant and avoid penalties.
FAQs
1. Which website is being used for filing US taxes in the USA?
2. What is Direct File in filing US Tax?
Direct File is a free, IRS-operated online tool that allows U.S. taxpayers to file their federal income tax returns directly with the IRS—without using third-party software like TurboTax, H&R Block, or a paid tax preparer. Not all taxpayers are eligible to opt for Direct File.
3. What are other modes of filing US Tax other than Direct File?
Option 1 – Guided Tax Software, which is also free (Applicable for Adjusted Gross Income (AGI) $84,000 or less)
Option 2 – Free Fillable Forms (Applicable for any Income Level)
4. Which form is used for filing US taxes in the USA for individuals?
Form 1040 is a standard federal income tax return form for Individuals. Form 1040 comes in various variations as per individual-specific needs, which are as follows:
a. Form 1040 – Main return used by all individuals since 2018.
b. Form 1040-SR – For seniors (age 65+) – has larger text and standard deduction charts. Same content as 1040.
c. Form 1040-NR – For nonresident aliens (e.g., foreign students, workers on a visa) – replaces 1040 for them.
d. Form 1040-X – For amended returns – used to correct a previously filed 1040.
e. Form 1040-ES – For estimated tax payments, not an actual tax return, but used to pay quarterly taxes.
The 1040 form is accompanied by various Schedules depending on the taxpayer’s income and deductions.
Schedule 1, 2, 3 (general)
Schedule 1 – Additional income (capital gains, unemployment, business income) and adjustments to income
Schedule 2 – Additional taxes (AMT, self-employment tax, etc.)
Schedule 3 – Additional credits and payments
Schedule A to SE (specific income/deductions)
Schedule A – Itemized deductions
Schedule B – Interest and dividends
Schedule C – Income from self-employment/business
Schedule D -Capital gains and losses
Schedule E – Rental, royalty, partnership, S corp income
Schedule F – Farming income
Schedule SE – Self-employment tax
Several Forms Are Available for Specific credits, deductions, and special cases, such as Form 8862, 8962, 2441, and 8889, among others.
5. Whether US Taxes are only filed at the federal level?
In the United States, taxes are paid at both the federal and state levels. At the federal level, taxes are filed with the IRS using Form 1040, and at the state level, taxes are filed with the respective state tax authority.
6. What is TIN (Taxpayer Identification No.) in US Taxes?
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is akin to PAN (Permanent Account Number) in India.
> For U.S. citizens and residents, TIN is the respective SSN (Social Security Number)
> For Non-residents, foreign nationals not eligible for an SSN, an ITIN (Individual Taxpayer Identification Number) is used as a TIN
> For Businesses, partnerships, LLCs, and corporations, an EIN (Employer Identification Number) is used as a TIN
7. Whether there are separate TINs for Federal and State-level US Tax Filings?
In the case of U.S. citizens and residents, since the respective SSN is the TIN, it is commonly used for both the federal and state levels.
Similarly, in other cases, like Non-residents or foreign nationals, or Businesses, most states also use the same TIN (ITIN or EIN) for identification on state tax returns. However, some states might assign a state-specific taxpayer ID/account number for Business registrations, Sales tax or payroll tax accounts, and State withholding accounts.
8. What is the due date for the Federal US Tax Filing?
For most individuals, the standard due date to file your federal income tax return (Form 1040) is April 15 (every year).
For Tax Year 2024, the Due Date would be April 15, 2025 (Tuesday)
9. What is the due date for the State US Tax Filing?
While many US states align their income tax filing deadline with the federal due date (April 15), some states have different due dates or grant automatic extensions. The due dates of differing states are also near the federal due date, for instance, state of Iowa has 30th April as its due date.
10. What is a Tax Year for Individuals in US Tax Filing?
A calendar year is considered as a tax year in the USA i.e., from January 1 to December 31, and the Return Due Date will be April 15 of the following year.
Used by: Most individuals and many small businesses
Example:
Tax Year 2024 = January 1, 2024, to December 31, 2024
Return due = April 15, 2025
