Federal tax guides

Educational walkthroughs for common Form 1040 questions. Not a substitute for IRS instructions or a tax pro.

• Basics

  How to Become a Tax Preparer or Enrolled Agent (EA)

  U.S. path to preparing taxes for others — PTIN, IRS Annual Filing Season Program, state rules, and the Enrolled Agent exam and practice rights.

• Basics

  W-2 vs 1099: What Filers Need to Know

  Understand the difference between employee W-2 wages and 1099 independent contractor income for federal taxes.

• Credits & deductions

  Federal Tax Credits Overview

  A plain-English overview of major U.S. federal tax credits — Child Tax Credit, EITC, education, energy, and more.

• Filing

  Am I Required to File a Federal Tax Return?

  Learn when U.S. taxpayers must file Form 1040 based on income, age, filing status, self-employment, and credits.

• Basics

  How to File Your Federal Taxes: Step-by-Step

  A clear walkthrough of filing a U.S. Form 1040 — gathering documents, choosing a method, e-filing, and what happens after you submit.