How to File Taxes by Paper: A Step-by-Step Guide
Learn how to accurately complete and file your paper tax return, including gathering documents, filling out forms, and ensuring proper submission.
Filing taxes by paper is a method some individuals still prefer or need to use. While electronic filing is faster, submitting a physical tax return may be necessary for those without internet access or with specific tax situations requiring paper forms.
Understanding the process ensures accuracy and avoids delays. This guide walks through each step, from gathering documents to mailing the completed return.
Required Documentation
Having the necessary documents on hand prevents errors and delays. Key records include income statements like W-2 forms for employees and 1099 forms for independent contractors. These report earnings and any withheld taxes, directly affecting the final tax calculation. Missing or incorrect income documentation can lead to errors requiring amendments or IRS notices.
Records of deductible expenses and tax credits help determine tax liability. Receipts for medical expenses, mortgage interest (Form 1098), student loan interest, and charitable donations support deductions. Taxpayers with dependents need Social Security numbers and childcare expense records to claim credits like the Child Tax Credit or Dependent Care Credit.
For those who made estimated tax payments, IRS Form 1040-ES vouchers or bank statements ensure proper credit is applied. Taxpayers receiving advance payments of certain credits, such as the Premium Tax Credit for health insurance, must have Form 1095-A to reconcile amounts received versus what they qualify for.
Locating and Obtaining Forms
Finding the correct tax forms is the first step in preparing a paper return. The most commonly used form is IRS Form 1040, the standard individual income tax return. Additional forms may be required, such as Schedule A for itemized deductions, Schedule C for self-employment income, or Schedule SE for self-employment tax.
These documents are available through multiple channels. The IRS website (IRS.gov) offers free downloadable and printable versions of all tax forms and instructions. For those without internet access, physical copies can be found at IRS Taxpayer Assistance Centers, public libraries, or post offices. Since some locations stock only commonly used forms, calling ahead can save time.
Taxpayers can also request forms by mail from the IRS at 1-800-TAX-FORM (1-800-829-3676). This is useful for those needing multiple copies or extensive instructions but requires advance planning due to mailing times. State tax agencies provide their own forms for state income tax filings, which must be obtained separately.
Step-by-Step Completion of the Return
Every filer must ensure their name, Social Security number, and filing status are correctly entered at the top of Form 1040. Even minor errors can lead to processing delays. Filing status—such as Single, Married Filing Jointly, or Head of Household—affects tax brackets and eligibility for deductions and credits.
Next, income must be reported accurately, including wages, self-employment earnings, rental income, dividends, and retirement distributions. All taxable income must be reported to avoid audits or penalties. Those with capital gains from selling stocks or property must complete Schedule D.
Deductions and credits reduce taxable income and tax liability. Standard deductions adjust annually, with 2024 amounts set at $14,600 for single filers and $29,200 for married couples filing jointly. Those itemizing must ensure their deductible expenses exceed the standard deduction. Credits, such as the Earned Income Tax Credit (EITC), directly reduce tax owed, with eligibility based on income and family size.
After calculating total tax liability, any payments made throughout the year—such as withholding from paychecks or estimated tax payments—must be applied. If payments exceed the liability, a refund is issued; underpayments may result in additional tax owed, with potential penalties for insufficient estimated payments.
Adding Attachments
Supporting documentation is often required. For self-employment income, a completed Schedule C must be included to detail business revenue and expenses. If depreciation deductions are claimed, Form 4562 must be attached.
For income subject to backup withholding, Form 1099-MISC or 1099-NEC should be included to verify withheld amounts. The IRS cross-references reported income, and discrepancies can lead to delays or further inquiries. Those claiming the Foreign Tax Credit must attach Form 1116.
When paying taxes by check or money order, Form 1040-V, the payment voucher, should be included. Payments should be made to the “United States Treasury,” with the filer’s Social Security number, tax year, and form number on the check.
Final Checks and Signature
Before mailing a paper tax return, reviewing all entries prevents errors that could lead to delays or IRS inquiries. Miscalculating totals is a common mistake, particularly when adding income, deductions, or credits manually. Using a calculator or double-checking figures against supporting documents ensures accuracy. Missing forms can result in rejection or delays.
The final step is signing and dating the return. The IRS does not process unsigned tax forms. If filing jointly, both spouses must sign unless one has granted power of attorney using Form 2848. Taxpayers using a preparer should ensure the preparer also signs and includes their Preparer Tax Identification Number (PTIN).
Mailing Instructions
Selecting the correct mailing address ensures the return reaches the appropriate IRS processing center. The address varies based on the filer’s state of residence and whether a payment is included. The IRS provides a list of mailing addresses on its website and in the Form 1040 instructions. Using the wrong address can delay processing.
To confirm delivery, sending the return via certified mail with a return receipt is recommended. This provides proof of submission and tracking. Taxpayers with a balance due should include a check or money order payable to the “United States Treasury” and attach Form 1040-V. Those expecting a refund should allow several weeks for processing, though filing early in the tax season can lead to faster turnaround times.