Your first US tax return: step by step

A first US tax return raises plenty of questions: which form to use, whether to report income from another country, how big the refund will be, and what happens if you make a mistake. The good news is that for most newcomers with a salary the return is fairly simple. What matters is getting your tax status right and gathering every document. The return for 2026 is filed in 2027, and the main deadline is April 15, 2027. Here is the process step by step.

Step 1. Check whether you have to file

Whether you must file depends on your gross income (all income before deductions), filing status and age. For most people under 65 the threshold roughly matches the standard deduction: if your income for the year is above it, you have to file. Separate rules apply:

• to the self-employed, who must file if net earnings from self-employment were $400 or more;
• to anyone who can be claimed as a dependent on someone else's return;
• to people who received advance payments of the premium tax credit for Marketplace health insurance.

Even if your income is below the threshold, it is worth filing if tax was withheld from your pay: a refund is only possible through a return. The same goes for refundable credits such as the Earned Income Tax Credit.

Step 2. Find out your tax status: resident or nonresident

This decides which form you file and which income goes on it. US tax status is not the same as immigration status: someone on a work visa can be a tax resident, and a green card holder may be a resident for only part of the year they arrive.

You are a tax resident (resident alien) if you meet either of two tests:

• Green card test: you were a lawful permanent resident (green card holder) at any time in 2026;
• Substantial presence test: you were in the US at least 31 days in 2026 and at least 183 days over three years under the formula: all days in 2026 + 1/3 of the days in 2025 + 1/6 of the days in 2024.

Days that students, teachers and trainees on F, J, M and Q visas spend as exempt individuals do not count toward the test. These people usually remain nonresidents, file Form 1040-NR and attach Form 8843. More on this on our nonresident return page.

The year you move: dual status

If you arrived in 2026, that year is often dual-status: you are a nonresident before the date you gained resident status and a resident after it. Depending on the situation there are several options: file a dual-status return, use the first-year choice, or, if you are married, elect resident status for both spouses for the whole year and file jointly. The choice can noticeably change the tax, so this step is best not done by guesswork. The IRS rules are on the page Determining an individual's tax residency status.

A US tax resident reports worldwide income: wages, interest, rent and property sales abroad all go on the return. How to avoid paying tax twice is covered on our foreign income page.

Step 3. Choose your filing status

Filing status determines your tax rates and the size of the standard deduction. There are five options:

• Single: not married on December 31, 2026;
• Married filing jointly: a joint return for spouses, most often the best option for a family;
• Married filing separately: spouses file separate returns;
• Head of household: unmarried and paying more than half the cost of a home where a child or another qualifying relative lives with you;
• Qualifying surviving spouse: for a widow or widower with a child, for two years after the spouse's death.

If your spouse is a nonresident, a joint return is only possible if you elect resident status for both. Without that election, married filing separately usually applies.

Step 4. Gather your documents

Employers and banks have to send 2026 forms early in 2027, mostly by the end of January. Don't file before all forms arrive: if the IRS receives a form that is missing from your return, you will get a letter proposing additional tax.

What you will need:

• SSN (Social Security number) for you, your spouse and your children. If a family member is not eligible for an SSN, an ITIN is issued instead;
• Form W-2 from each employer: wages and tax withheld;
• Form 1099-NEC from clients, if you worked as an independent contractor;
• Forms 1099-INT, 1099-DIV, 1099-B: interest, dividends and stock sales at US banks and brokers;
• Form 1099-K: payments through payment platforms;
• Form 1095-A: if your health insurance was bought through the Marketplace;
• details of income and accounts abroad, and your dates of entry into the US;
• a bank account for the refund.

If you had 1099 income, work out early how much tax you will owe and start making quarterly estimated payments for the following year.

Step 5. Understand Form 1040 and deductions

Form 1040 is the main individual return for residents. Schedules are attached as needed: Schedule 1 for additional income, Schedule C for self-employment income, Schedule B for interest and foreign accounts, and others.

Standard deduction for 2026

Instead of proving expenses with receipts, most people take the standard deduction, a fixed amount that reduces income.

Itemized deductions (Schedule A), such as mortgage interest, state and property taxes and charitable gifts, only make sense if they add up to more than the standard deduction. A dual-status year usually rules out the standard deduction, one more reason to choose the filing option carefully.

In addition, new deductions from the One, Big, Beautiful Bill apply from 2025: for part of tips and overtime pay, for interest on a new car loan, and an extra deduction for people 65 and older. They go on Schedule 1-A and require a valid SSN.

Tax credits

A credit reduces the tax itself, not income. For families the most important is the Child Tax Credit; for people with lower income, the Earned Income Tax Credit. Each credit has its own SSN, income and residency requirements, which is why they are often claimed incorrectly in the first year.

Step 6. File the return and pay the tax

Filing electronically (e-file) is easiest: it is faster and leads to fewer mistakes. A refund from an e-filed return with direct deposit usually arrives sooner than from a paper return. Options:

• through a tax professional, such as an Enrolled Agent;
• on your own with commercial software;
• through IRS Free File, free software from IRS partners for people with income below a set limit.

Free File works for simple cases. Most programs don't support dual-status returns or Form 1040-NR, and foreign income needs additional forms.

If you owe tax, you can pay:

• through your IRS Individual Online Account, from a bank account with no fee;
• through IRS Direct Pay, also from a bank account, without signing in;
• in the IRS app, which replaced IRS2Go in September 2026;
• by card or digital wallet, for a processor fee;
• by check in the mail; the IRS still accepts checks, but processing takes longer.

Since October 2025 EFTPS no longer accepts new individual enrollments, so it is not the place to start.

Step 7. Mind the deadlines and the state return

• April 15, 2027: deadline to file the 2026 return and pay the tax.
• October 15, 2027: the extended deadline if you filed Form 4868 by April 15. The extension only applies to filing: the tax is still due by April 15.

The IRS charges penalties and interest for filing and paying late, and the failure-to-file penalty is usually larger than the failure-to-pay penalty. So even if you can't pay, it is better to file on time.

Almost every state with an income tax requires a separate state return. If you moved between states during the year, you usually file two part-year resident returns. Florida, Texas, Nevada, Washington and a few other states have no personal income tax.

If you have accounts abroad whose combined balance exceeded $10,000 at any point in the year, you also file an FBAR, due April 15 with an automatic extension to October 15.

Checklist before you file

1. Check whether you are a resident or nonresident for 2026, and whether it is a dual-status year.
2. Choose your filing status and confirm that everyone in the family has an SSN.
3. Wait for all W-2s and 1099s and check the amounts against your statements.
4. Gather the details of income and accounts abroad.
5. Compare the standard deduction with itemized deductions and check which credits you qualify for.
6. File your federal and state returns by April 15, 2027, or request an extension.
7. Keep a copy of the return and the payment confirmations; you will need them next year.

If your first year in the US involves a move, foreign income or 1099 work, we will help you sort out your status and prepare your Form 1040 so you don't overpay or get a letter from the IRS.