How to Submit a Tax Return to the IRS

After preparing a tax return, the final step is submitting it to the Internal Revenue Service (IRS). This process involves specific procedures to ensure the IRS receives and accepts the return. Following these steps correctly helps you meet your tax obligations and receive any applicable refund promptly, whether you file electronically or by mail.

Information and Documents for Submission

The central document is the completed tax return, which for most individuals is Form 1040, U.S. Individual Income Tax Return. This includes all attached schedules and forms that report various types of income, deductions, and credits.

If submitting a paper return, you must attach a copy of Form W-2 from each employer. You also need to attach any Form 1099 showing federal income tax was withheld, like Form 1099-R. Other documents, such as Form 1099-INT or records of donations, should not be sent but must be kept for your records.

Electronic filing requires identity verification, often using your prior-year Adjusted Gross Income (AGI). This amount, found on line 11 of the previous year’s Form 1040, serves as your electronic signature. If you are a first-time filer over 16 or did not file last year, you will enter $0 for the AGI.

As an alternative to the AGI, you can use a Self-Select PIN for verification. This is a five-digit number you choose within the tax software to act as your signature. This PIN can often be used instead of your AGI when filing in subsequent years.

For direct deposit of a refund, you will need your bank’s routing number and your account number. These can be found on a personal check. Direct deposit is the fastest method for receiving a refund.

Electronic Filing Methods

The most common submission method is electronic filing, or e-filing. The IRS provides several options for transmitting your completed return.

IRS Free File is a partnership between the IRS and commercial tax software companies. Taxpayers with an AGI below a specific threshold ($79,000 for the 2024 tax year) can use guided software from these companies at no cost. To use this service, you must access it through the IRS website portal and select a provider.

You can also use commercial tax software products directly, regardless of your income level. To submit your return, you will electronically sign it using your prior-year AGI or Self-Select PIN. After verification, you give final consent to transmit the return to the IRS.

Another method is to hire a tax professional who is an Authorized E-file Provider. You will authorize the professional to file on your behalf by signing Form 8879, IRS e-file Signature Authorization. This form allows the preparer to use a PIN to file your return electronically.

Submitting a Paper Return by Mail

Submitting a traditional paper return by mail is an option, though electronic filing is encouraged. This method requires careful assembly and mailing to the correct IRS processing center to avoid delays.

You must identify the correct mailing address. The IRS uses different addresses based on your location and whether you are including a payment. These addresses can change annually, so consult the instructions for the form you are filing, such as the Form 1040 instructions on the IRS website.

The return must be assembled in a specific order. Place the main Form 1040 on top, followed by any numbered schedules or forms in order of their “Attachment Sequence Number.” This number is printed in the upper-right corner of each document. Supporting documents like Form W-2 are attached to the front of Form 1040.

When mailing the package, consider using a service that provides proof of mailing and delivery. Sending the return via certified mail with a return receipt gives you a legal record of when the return was sent and received by the IRS. This documentation can be valuable if the timeliness of your filing is questioned.

Paying Taxes Owed

If your tax return shows a balance due, you must submit the payment to the IRS. Payments can be made when you file or separately, using several different methods.

IRS Direct Pay is a free tool on the IRS website that allows for a direct debit from a checking or savings account. To use it, you provide identity verification information from a prior tax return, your bank account details, the payment amount, and the payment date.

The Electronic Federal Tax Payment System (EFTPS) is a separate government service that requires enrollment. EFTPS allows for payments for all types of federal taxes and provides an extensive payment history. After enrolling, you can schedule payments online or by phone.

You can also pay with a debit card, credit card, or digital wallet through third-party payment processors found on the IRS website. These processors charge a fee for their service, which is either a flat amount for debit cards or a percentage of the payment for credit cards. The fee is paid directly to the processor.

You can also pay by check, money order, or cashier’s check. Make the payment payable to the “U.S. Treasury” and include your name, address, phone number, Social Security number, the tax year, and the form number on the memo line. Mail this payment with Form 1040-V, Payment Voucher, placing it loosely in the envelope without stapling it to the return.

Post-Submission Actions and Confirmations

After sending your tax return, you can take steps to confirm its status and track an expected refund. The confirmation process is different for electronic and paper filing.

For e-filed returns, you will first receive a notification from your software that the return was transmitted. Within 48 hours, the IRS will send a second confirmation stating if the return was “accepted” or “rejected.” A rejected return contains an error, like a misspelled name, that must be corrected before you can resubmit it.

Once your return is accepted and a refund is due, you can monitor its status with the “Where’s My Refund?” tool on the IRS website or the IRS2Go mobile app. You will need your Social Security number, filing status, and the exact refund amount from your return. The tool shows the refund’s progress through three stages: Return Received, Refund Approved, and Refund Sent.