US Tax Filing Checklist 2025: Federal + State, Step by Step
The Complete US Tax Filing Guide: Everything You Need for 2025 Returns
Key number: The average US tax refund in 2024 was \$3,011 — but only for people who actually filed. Roughly 1 in 5 eligible Americans leaves money on the table by not claiming all available credits and deductions.
US taxes are complicated not because the math is hard, but because there are dozens of decisions to make. Which deductions should you take? Which credits do you qualify for? Should you contribute more to your IRA before filing? This checklist walks you through every step.
Work through each item in the checklist above as you read. Your progress is saved automatically.
1. Understanding the US Tax System
The US uses a : you pay higher rates only on income above each threshold — not on your entire income.
2025 Federal Income Tax Brackets (Single Filers)
| Taxable Income | Tax Rate |
|---|---|
| $0 - $11,925 | 10% |
| $11,926 - $48,475 | 12% |
| $48,476 - $103,350 | 22% |
| $103,351 - $197,300 | 24% |
| $197,301 - $250,525 | 32% |
| $250,526 - $626,350 | 35% |
| Over $626,350 | 37% |
Important: If you earn $50,000, you don’t pay 22% on all of it. You pay 10% on the first $11,925, 12% on the next $36,549, and 22% only on the remaining ~$1,525.
2. Standard vs. Itemized Deductions — The Most Important Decision
Most Americans take the standard deduction because it’s simpler and often larger than what they’d get from itemizing.
When Itemizing Makes Sense
You should itemize if your deductible expenses exceed:
- \30,000 (married filing jointly)
Common itemizable expenses:
- Mortgage interest (up to \$750,000 of loan)
- State and local taxes (SALT) — capped at \$10,000
- Charitable contributions — cash donations up to 60% of AGI
- Medical expenses — only the amount exceeding 7.5% of AGI
- Casualty losses from federally declared disasters
The IRA Contribution Strategy
Contributing to a before the April 15 filing deadline can reduce your 2025 taxable income by up to \8,000 if 50+). This is one of the most powerful last-minute tax-saving moves.
| Contribution | Tax Savings (22% bracket) | Tax Savings (24% bracket) |
|---|---|---|
| \$3,500 | \$770 | \$840 |
| \$7,000 | \$1,540 | \$1,680 |
3. Tax Credits You Shouldn’t Miss
Unlike deductions, credits reduce your tax bill directly. These are often overlooked:
Earned Income Tax Credit (EITC)
One of the most valuable credits for lower-to-middle income earners. For 2025, the maximum credit is $7,830 for families with 3+ qualifying children. Yet the IRS estimates 20% of eligible taxpayers don’t claim it.
Child Tax Credit
Up to $2,000 per qualifying child under age 17. Up to $1,700 is refundable (meaning you can receive it even if you owe no tax).
American Opportunity Credit (Education)
Up to $2,500 per year for the first 4 years of college. Up to $1,000 is refundable. Requires Form 1098-T from the school.
Saver’s Credit
If you contributed to a 401(k) or IRA and your income is below ~$36,500 (single), you may qualify for a credit of 10%-50% of your contribution — up to $1,000.
4. Self-Employment Tax — What Freelancers Must Know
If you earned $400+ in self-employment income, you must file and pay (15.3% on net earnings: 12.4% Social Security + 2.9% Medicare).
The silver lining: You can deduct half of your self-employment tax as an adjustment to income on your 1040.
Quarterly Estimated Taxes
If you expect to owe \$1,000+ in taxes for the year, you should pay quarterly estimated taxes to avoid an underpayment penalty:
| Period | Due Date |
|---|---|
| Jan 1 - Mar 31, 2025 | April 15, 2025 |
| Apr 1 - May 31, 2025 | June 16, 2025 |
| Jun 1 - Aug 31, 2025 | September 15, 2025 |
| Sep 1 - Dec 31, 2025 | January 15, 2026 |
5. Free Filing Options
The IRS offers genuinely free filing options:
- IRS Free File: Free for AGI under \$79,000. Use actual tax software from major providers. Available at
- Direct File: IRS’s own free filing tool for simple returns. Available in 25 states.
- VITA (Volunteer Income Tax Assistance): Free in-person help for income under ~\$67,000
Frequently Asked Questions
I got a W-2 and some 1099s. Which form do I file?
All individual US taxpayers file . The W-2 and 1099s are inputs to your 1040, not separate filings. Your tax software or professional handles the combination.
What happens if I miss the April 15 deadline?
File anyway, as soon as possible. Failure-to-file penalty is 5% of unpaid tax per month (up to 25%). Failure-to-pay is 0.5% per month. The failure-to-file penalty is 10× worse, so even if you can’t pay, file on time or file for an extension.
Can I amend a return I already filed?
Yes, using . You have 3 years from the original filing date to claim a refund, or 2 years from when you paid the tax.