Due date of return. File Form 1040 or 1040-SR by April 15, 2024. If you live in Maine or Massachusetts, you have until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays.
Who must file. Generally, the amount of income you can receive before you must file a return has been increased. For more information, see the Instructions for Form 1040.
Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all filers. The amounts are:
For more information, see the Instructions for Form 1040.
Credits for qualified sick and family leave wages. The credits for qualified sick and family leave wages paid in 2023 for leave taken before April 1, 2021, and for leave taken after March 31, 2021, and before October 1, 2021, are now reported on Schedule 3, line 13z. See Schedule H (Form 1040) for more information.
Additional child tax credit amount increased. While the maximum child tax credit amount remains at $2,000 for each qualifying child, the amount that can be claimed as a refundable credit, called the additional child tax credit (ACTC), has increased to $1,600 for each qualifying child.
New lines on Schedule 3. This year Schedule 3 has new lines.
Standard mileage rates. The 2023 rate for business use of a vehicle is 65.5 cents a mile. The 2023 rate for use of your vehicle to do volunteer work for certain charitable organizations is 14 cents a mile. The 2023 rate for operating expenses for a car when you use it for medical reasons is 22 cents a mile.
Modified AGI limit for traditional IRA contributions. For 2023, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is:
If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work but you aren't, your deduction is phased out if your modified AGI is more than $218,000 but less than $228,000. If your modified AGI is $228,000 or more, you can't take a deduction for contributions to a traditional IRA. See How Much Can You Deduct in Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs).
Modified AGI limit for Roth IRA contributions. For 2023, your Roth IRA contribution limit is reduced (phased out) in the following situations.
2024 modified AGI limits. You can find information about the 2024 contribution and AGI limits in Pub. 590-A.
Tax law changes for 2023. When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2023. For more information, see Pub. 505, Tax Withholding and Estimated Tax.
Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $81,300 ($126,500 if married filing jointly or qualifying surviving spouse; $63,250 if married filing separately). The amount used to determine the phaseout of your exemption has increased to $578,150 ($1,156,300 if married filing jointly or qualifying surviving spouse).
Adoption credit. The adoption credit and the exclusion for employer-provided adoption benefits have both increased to $15,950 per eligible child in 2023. The amount begins to phase out if you have modified AGI in excess of $239,230 and is completely phased out if your modified AGI is $279,230 or more.
Exception to the 10% additional tax for early distributions from certain retirement plans. The exception to the 10% additional tax for early distributions includes the following.
See Form 5329 and its instructions and Pub. 590-B for more information.
Future developments. For the latest information about developments related to Pub. 3, such as legislation enacted after it was published, go to IRS.gov/Pub3.
Change of address. If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address. (Addresses for the Service Centers are on the back of the form.) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address.
Nontaxable combat pay election. In 2023 and future years, nontaxable combat pay will be reported on Form 1040 or 1040-SR, line 1i.
Credits for sick and family leave for certain self-employed individuals are not available. The credit for sick and family leave for certain self-employed individuals were not extended and you can no longer claim these credits.
Tuition and fees deduction not available. The tuition and fees deduction is not available after 2020. Instead, the income limitations for the lifetime learning credit have been increased. See Form 8863 and its instructions.
Form 1040-X continuous-use form and instructions. Form 1040-X, Amended U.S. Individual Income Tax Return, and its instructions have been converted from an annual revision to continuous use beginning in tax year 2021. Both the form and instructions will be updated as required. For the most recent version, go to IRS.gov/Form1040X. Section discussions and charts that were updated annually have been removed, or replaced with references to relevant forms, schedules, instructions, and publications. See the forms, schedules, instructions, and publications for the year of the tax return you are amending for guidance on specific topics.
Electronic filing available for Form 1040-X. You can file Form 1040-X electronically with tax filing software to amend 2020 or later Forms 1040 or 1040-SR. See IRS.gov/Filing/Amended-Return-Frequently-Asked-Questions for more information.
All taxpayers now eligible for Identity Protection PIN. Beginning in 2021, the IRS Identity Protection PIN (IP PIN) Opt-In Program has been expanded to all taxpayers who can properly verify their identity. An IP PIN helps prevent your social security number from being used to file a fraudulent federal income tax return. You can use the Get An IP Pin tool on IRS.gov to request an IP PIN, file Form 15227 if your adjusted gross income is $79,000 or less for individuals or $158,000 if married filing jointly, or make an appointment to visit a Taxpayer Assistance Center.
Veterans' disability severance payments received after 1991. There may still be time for some veterans to claim their refund for disability severance payments they received after 1991 and claimed as income. These veterans should take action soon if they received a notice and haven’t already filed Form 1040-X to claim a refund or credit of the overpayment attributable to the disability severance payment. See Disability Severance Payments to Veterans , later, for the filing deadline.
Alimony and separate maintenance payments. Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed after 2018 won't be deductible by the payer. Such amounts also won't be includible in the income of the recipient. Amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement executed on or before December 31, 2018, are includible in the recipient’s income unless that agreement was modified after December 31, 2018, to expressly provide that alimony received isn't included in your income. See your tax return instructions and Pub. 555.
Qualified birth or adoption distribution. Beginning in tax years after December 31, 2019, you can take a distribution from your IRA without it being subject to the 10% additional tax for early distributions. For more information, see Pub. 590-B.
Third party designee. You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. It also allows your designee to perform certain actions. See your income tax return instructions for details.
Penalty for failure to file. If your return is more than 60 days late, the minimum penalty will be $485 or the amount of any tax you owe, whichever is smaller.
Educational assistance benefits. If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits.
Abbreviations. The following abbreviations will be used in this publication when appropriate.
Other abbreviations may be used in this publication and will be defined as needed.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication covers the special tax situations of active members of the U.S. Armed Forces.
For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. The U.S. Armed Forces also includes the Coast Guard. The Public Health Service and the National Oceanic and Atmospheric Administration can also receive many of the same tax benefits. The U.S. Armed Forces doesn't include the U.S. Merchant Marine or the American Red Cross.
Members serving in an area designated or treated as a combat zone are granted special tax benefits. In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Many of the relief provisions will end at that time.
. Throughout this publication, we reference “combat zone exclusion” and “combat zone pay.” These terms are also known as “combat zone exclusion” and “combat zone compensation,” respectively. .
What isn't covered in this publication.
This publication doesn't cover military retirement pay or veterans' benefits (except those discussed under Disability Severance Payments to Veterans , later) or give the basic tax rules that apply to all taxpayers. For information on military retirement pay or veterans' benefits, see Pub. 525, Taxable and Nontaxable Income. If you need the basic tax rules or information on another subject not covered here, you can check our other free publications.
Comments and suggestions.
We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
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