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# ****PRODUCT OVERVIEW****
# **Product one-pagers for TY2024**
One page overviews created by the product design team for use by the customer support team. At the end of each sprint, product teams would document the 101 of any new taxpayer-facing features or updates so that Customer Support can start developing training and content.
## **Alaska Permanent Fund Dividend (Form 1099-MISC)**
Taxpayers from Alaska:
* Will now have the ability to add their Alaska Permanent Fund Dividend (Form 1099-MISC) in Direct File
* With 1099-MISC income that is not from the Alaska Permanent Fund will not be able to use Direct File
* Who received income from a state other than Alaska during 2024 they will not be able to use Direct File
* That have a child who needs to report their Alaska Permanent Fund Dividend (1099-MISC) cannot yet do that in Direct File. This is because reporting a child's unearned income requires either of the below forms, both of which are currently out of scope:
* Form 8814, Parent's Election to Report Child's Interest and Dividends **OR**
* Form 8615, Tax for Certain Children Who Have Unearned Income
* Taxpayers who do not live and earn income exclusively in Alaska cannot report a PFD or any other form of income on the 1099-MISC.
* The Alaska Permanent Fund Dividend can also be referred to as “PFD,” or “the dividend”
### **Navigation**
*How do you navigate to this screen in the Direct File experience?*
For now, taxpayers will only be able to add the Form 1099-MISC **only** if it is for an Alaska Permanent Fund Dividend.
In the **About You** section, the taxpayer will:
1. Indicate if they are an Alaskan resident
2. Confirm if they received an Alaska Permanent Fund Dividend
If both of the above are true, then the taxpayer will have an Alaska Permanent Fund Dividend sub-section listed in the checklist’s Income section.
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Why can’t I report my child’s Alaska Permanent Fund Dividend in Direct File? | This year, the PFD dividend amount of $1,702 (it changes annually) triggers the [kiddie tax](https://www.irs.gov/taxtopics/tc553). In practical terms this means the unearned income range for children to report their taxes for 2024 is $1300 to $13,000, and the PFD will be more than $1300. The kiddie tax requires either form 8814 or 8615, neither of which Direct File supports this year. \*\*\*see extra note under visual aids |
| How do I get my Alaska Permanent Fund Dividend (Form 1099-MISC) for tax purposes? | If the TP successfully [applied](https://mypfd.alaska.gov/closed) for and received the PFD, they can get their Form 1099-MISC income tax statement the through [myPFD](https://myinfo.pfd.dor.alaska.gov/). |
| Do I need to report my Alaska Permanent Fund Dividend if it's garnished? | Even if part or all of the dividend was garnished, the entire amount of the dividend must be reported as taxable income. |
| Is the entire payment taxable? | Yes, the entire payment in taxable. |
| How would I report if I used my PFD for a charitable donation or college savings plan? | Taxpayers would include whatever portion of the PFD they moved to a charitable donation or tax-deferred college savings plan as an itemized deduction. This is currently out of scope for Direct File, which only supports the standard deduction. |
| Is the 2024 Energy Relief Payment included in the dividend distribution? | Yes, the Dividend and Energy Relief are combined as one payment. |
| Is the energy relief payment portion of the PFD taxable?' | The 2024 Permanent Fund Dividend amount is $1,702. This amount includes the Alaska dividend distribution of $1,403.83 and a one-time energy relief payment of $298.17.The entire $1,702 is taxable for federal income tax purposes. |
## **Retirement income Form 1099-R**
Taxpayers will now have the ability to add some pension and annuity income (Form 1099-R) in Direct File starting in March **2025\.** This is the template [Form 1099-R](https://www.irs.gov/forms-pubs/about-form-1099-r) that the TP will be using to fill out DF.
**Before March 2025**
If a taxpayer indicates they have any 1099-R income, they will be told that they can't use Direct File yet, but that the feature will be available in March.
**After March 2025**
Taxpayers will be able to file returns with 1099-R income within the Supported Income Types listed below. Taxpayers who were previously told they were ineligible because of this income should be able to complete and file their return.
### **Supported Income Types**
*Briefly describe the new feature and how it impacts the taxpayer’s experience.*
* Form 1099-R is used to report a variety of income types, only some of which will be supported by Direct File this year
* Supported income types include 1099-R forms where the Box 7 **Distribution code** matches any one of the following options, unless any of the exclusions in "Unsupported income types" applies below:
* 2
* 7
* G
* H
* 2B / B2
* 7B / B7
* Unsupported income types
* BG / GB
* 4G / G4
* 4H / H4
* 1099-R income where box 2a **Taxable amount** is left blank
* 1099-R income where box 2b **Taxable amount not determined** is checked
* Lump sum distributions for taxpayers born before January 2, 1936 (would require the unsupported form 4972\)
* 1099-R income where box 3 **Capital Gain** has a nonzero value
* 1099-R income where box 6 **Net unrealized appreciation in employer’s securities** has a nonzero value
* 1099-R income where the **IRA / SEP / SIMPLE** box is checked
* 1099-R income where box 7 **Distribution Code** has a value other than those listed in the supported income types
* 1099-R income with a taxable amount in box 2a as part of a rollover (box 7, codes that include G or H)
* 1099-R income that the taxpayer rolled over after receiving the distribution. Note that direct rollovers are supported.
* 1099-R income that qualifies as a disaster recovery distribution
* Distributions to public safety officers to pay for premiums for accident, health, or long-term insurance.
* 1099-R income where box 8 **Other** has a value greater than $0
* 1099-R income where box 10 **Amount allocable to IRR within 5 years** has a value greater than $0.
* 1099-R income where box 12 **FACTA Filing requirement** is checked
* 1099-R income where box 13 **Date of payment** is not left blank.
* 1099-R income where the State listed in box 15 does not match the taxpayer's income and residence state, unless the 1099-R is for a nontaxable rollover with no state withholding:
* Allowed situations:
* Box 15 is blank
* Box 15 state matches the filer's income \+ residence state
* Box 15 state doesn't match the filer's income \+ residence state but the 1099-R box 7 distribution code includes `G` or `H`
* All other 1099-Rs with a value for box 15 are not in scope.
### **Navigation**
Taxpayers are asked to report retirement income / 1099-Rs in the Income section, after interest income. If taxpayers do not have any to report, they can proceed by choosing the **`I don't have any 1099-Rs to report` option.**
### **Rejection reasons**
The following new rejection reasons may be experienced by taxpayers who report 1099-R income:
| Rejection code | Meaning | Recommended action |
| ----- | ----- | ----- |
| F1099R-002-01 | Payer Address in form 1099-R is missing the State | Check 1099-Rs to ensure payer address is correct. If on review, all 1099-Rs have a State saved in the payer address, report a possible bug. |
| F1099R-003-01 | Payer Address in form 1099-R is missing the Zip Code | Check 1099-Rs to ensure payer address is correct. If on review, all 1099-Rs have a zip code saved in the payer address, report a possible bug. |
| F1099R-004-01 | Payer Address zip code is invalid for the state reported on the 1099-R | Check 1099-Rs to ensure payer address is correct. If on review, all 1099-Rs have the same zip code shown on the form 1099-R they received, they may need to request a corrected 1099-R from the payer. |
| F1099R-005 | Only applies when the **FATCA filing requirement** box is checked on a 1099-R. This should not happen given our TY 2024 scope. | If encountered, please report as a bug. |
| F1099R-499-02 | Payer EIN is invalid | Taxpayer should check the EIN on each 1099-R reported in Direct File and ensure the EIN matches the 1099-R they received from the payer. If, after review, it still appears correct, taxpayer may need to contact their payer to get a corrected 1099-R with the correct EIN. If the taxpayer is certain the EIN is correct, report as a possible bug. |
| F1099R-502-02 | Payer EIN is incorrect | Taxpayer should check the EIN on each 1099-R reported in Direct File and ensure the EIN matches the 1099-R they received from the payer. If, after review, it still appears correct, taxpayer may need to contact their payer to get a corrected 1099-R with the correct EIN. If the taxpayer is certain the EIN is correct, report as a possible bug. |
| F1099R-505-02 | Payer EIN is incorrect | Taxpayer should check the EIN on each 1099-R reported in Direct File and ensure the EIN matches the 1099-R they received from the payer. If, after review, it still appears correct, taxpayer may need to contact their payer to get a corrected 1099-R with the correct EIN. If the taxpayer is certain the EIN is correct, report as a possible bug. |
### **Likely taxpayer questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| | Question | Answer |
| ----- | ----- | ----- |
| 1 | **I have an IRA. Can I use Direct File?** | You won't be able to use Direct File if you took a distribution from an Individual Retirement Arrangement (IRA) or if you contributed to an IRA during the tax year. This includes any type of IRA (traditional, Roth, SEP/SIMPLE). You may be able to use Direct File if you rolled over a retirement plan into an IRA, as long as it wasn't a conversion from a pre-tax to post-tax retirement plan. (For example: if you had a pre-tax 401(k) and rolled it over into a pre-tax IRA, you may be able to use Direct File. But if you rolled it over into a Roth (post-tax) IRA, you won't be able to use Direct File this year.) |
| 2 | **My 1099-R doesn't include an "Account Number" box. What do I put in Direct File?** | If your 1099-R doesn't include a piece of information that Direct File asks for (like "Account Number"), then leave it blank in Direct File. If Direct File tells you that it's required to answer that question, then you'll need to contact your payer for a corrected form. |
| 3 | **My 1099-R shows a box that Direct File didn't ask me about. Where do I put that info?** | Sometimes payers will include extra information on your 1099-R that you don't need to report in Direct File. However, there are a few things to check for before continuing on in Direct File. First, make sure that your form says 1099-R at the top, not RRB-1099-R. Next, make sure that you've gone through all the 1099-R questions in Direct File (some 1099-Rs are printed in a different order than what you'll see in Direct File). If you've confirmed both of those things, then you don't need to input any extra information that was included on your 1099-R in Direct File, and you can proceed to the next step. |
| 4 | **Update the existing KA "State residency and work** location eligibility for Direct File (irs.gov)" | *Note: add 1099-R (and other new in-scope types of income) to last year's question. For 1099-R check if Box 15 shows a different state than where you worked and lived in 2024\. Unless your 1099-R was reporting a rollover, you may be ineligible to use Direct File this year.* |
| 5 | **My 1099-R shows an amount in Box 2a "taxable amount," but Box 2b "taxable amount not determined" is also checked. Is that an error?** | If you have an amount in Box 2a but also the "taxable amount not determined" box is checked in Box 2b, that may mean this distribution was from an Individual Retirement Arrangement (IRA). Direct File doesn't support IRAs right now, so you'll have to find another tool (\<LINK\>). If you know that your distribution isn't from an IRA, then your payer may have made an error on your 1099-R. You should reach out to them to confirm the situation and get a corrected 1099-R. |
| 6 | **What do I do if I received Form 5498?** | **If you received Form 5498 before you filed your taxes**: Receiving Form 5498, you have an IRA. Direct File doesn't support contributions to, distributions from, or recharacterizations of IRAs. If any of those situations apply to you, you'll need to use another tool to file your federal taxes \<\<LINK\>\>. **If you received Form 5498 after you filed your taxes and you need to update your return:** \[Use the same language that we have in other KAs for amending a return.\] |
| 8 | **How do I report income for someone who's not me or my spouse?** | *(Note: this answer will probably apply to all types of income, including W-2, 1099-R, 1099-INT, Alaska Permanent Fund, etc. The answer should be drafted & confirmed with Counsel to make sure we're being accurate for all income types that DF supports. Keywords: dependent, child, son, daughter, mom, dad, parent, disabled, disability).* |
| 9 | **If I contributed to a SEP or SIMPLE IRA, can I use Direct File?** | If your IRA contribution is reported on your W-2 in Box 12 (Code F or S), you can use Direct File. If you made any contributions to an IRA that aren't reported on your W-2, you'll need to file your federal return using another tool \<\<LINK\>\> |
## **Interest Income requiring Schedule B**
Tax payers with more than $1,500 of interest or dividend income are *required* to file a Schedule B. In the previous tax-year, these tax-payers were not supported in Direct File.
For TY 2024 we've added support for tax payers who are required to file a Schedule B, but only the most common situations.
### **Supported tax situations**
* Tax payers with more than $1,500 of interest reported on 1099-INT(s)
### **Unsupported tax situations**
* Any dividend income (**1099-DIV**)
* Amortizable bond, interest, and premiums (**1099-INT**) including: Specified Private Activity Bonds & Interest, Market Discounts, Tax-Exempt bonds
* Original issue discount treated as interest income (**1099-OID**)
* Foreign income, accounts, or trusts **FBAR**:
* Tax payers with ownership or transactions with foreign assets or accounts may be required to file additional forms with the IRS and other authorities. (Those forms are not supported in Direct File)
* Failure to file those forms could result in penalties.
* Seller financed mortgage interest (**1099-INT & 1098**):
* Tax payers who receive interest income from a seller financed mortgage are required to provide detailed information about the payer of that interest (including name, address, SSN, and use of property).
* Tax payers are also required to issue Form 1098 to payers of seller financed mortgage interest.
* There may be penalties associated to improper reporting of this tax situation
* Nominee interest (**1099-INT & 1096**)
* Tax payers acting as nominees (receiving interest on behalf of another) are required to issue forms to the owner of the interest as well as file additional forms to the IRS
* Excludable interest (**1099-INT**)
* Tax payers with excludable interest from Series EE or I bonds used for education must file additional forms to the IRS those forms are not supported in direct file)
* This is a very rare case
* Tax exempt interest (**1099-INT**)
### **Navigation**
*How do you navigate to this screen in the Direct File experience?*
(Step-by-step navigation is helpful, taxpayers ask for this often)
1. Start your return
2. Complete "You and your family"
3. Complete "Income sources"
4. Complete "Jobs"
5. Begin "Interest Income"
6. Add 1099-INT(s)
7. Done\!
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Does Direct File support interest income? | Yes, DF supports interest income of any amount. Interest income below $1500 does not require any additional forms Interest income above $1500 does require Schedule B to be filed |
| Am I required to file Schedule B? | Schedule B is *required* if *any* of the following apply: Over $1,500 in taxable interest or dividends Seller-financed mortgage interest Accrued bond interest Original issue discount adjustment (OID) Amortizable bond premiums Excluding savings bond interest Received nominee interest or dividends Have foreign accounts or trusts [https://www.irs.gov/forms-pubs/about-schedule-b-form-1040](https://www.irs.gov/forms-pubs/about-schedule-b-form-1040) |
| Does Direct File support my tax situation? | Direct File only supports the interest income earned by the tax payer themselves and reported on form 1099-INT. Direct File *does not* support the tax situations listed above |
| Can I still use Direct File if my situation is unsupported? | Unfortunately, no. But we can point you to many other ways to file your federal taxes. |
## **Premium Tax Credit (PTC)**
The Premium Tax Credit serves as a tax credit aimed to offset the cost of health coverage for individuals who qualify and buy health insurance through Healthcare.gov or a state Marketplace.
The user qualifies for the credit if:
* Their health insurance plan is purchased through Healthcare.gov or a state Marketplace.
* Their household income falls between 100% and 400% of the federal poverty level for your household size.
* They don't file as Married Filing Separately (with exceptions for victims of domestic abuse and spousal abandonment).
* They can't be claimed as a dependent by another person.
If you qualify, you can either take your tax credit as a monthly subsidy to help pay for your insurance costs or claim the entire credit when you file your tax return.
Once they make their decision, we will use the details from their 1095-A to determine your Premium Tax Credit and complete Form 8962 to submit with their tax return.
### **TL;DR: What’s New for TY 2024?**
* **New Eligibility Group:** Taxpayers with Form 1095-A will now be able to check eligibility for the Premium Tax Credit (PTC).
* **Expanded Form Support:** Taxpayers can file Form 8962 for claiming PTC and reconciling advance payments of the Premium Tax Credit (APTC).
* **Enhanced User Guidance:** Taxpayers with changes in circumstances (unreported to the Marketplace) can now get guidance for looking up the second-lowest-cost Silver plan (SLCSP) premiums.
### **In Scope for TY 2024**
For the 2024 tax season, Direct File will allow taxpayers to:
1. **Claim the Premium Tax Credit (PTC)** – Taxpayers with 1095-A forms can use Direct File to determine eligibility for the PTC.
2. **Reconcile Advance Payments** – Taxpayers can reconcile their advance payments of the Premium Tax Credit (APTC) and calculate any repayments required.
3. **File Form 8962** – Direct File will guide taxpayers through filing Form 8962 to claim their PTC or reconcile APTC.
---
### **Out of Scope for TY 2024**
Some taxpayer scenarios are **not** supported by Direct File this year due to complexity:
#### **Taxpayer Type Scenarios**
* Self-Employed Taxpayers
* Nonresident Taxpayers (Form 1040-NR)
* Taxpayers with Dependents Who Have a Filing Requirement
#### **Form-Specific Scenarios**
* Multiple Forms 1095-A
* Policy Allocations Between Multiple Tax Families (Form 8962, Part IV)
* Alternative Calculation for Year of Marriage (Form 8962, Part V)
#### **Specific Coverage Types**
* Employer-Sponsored Plan Coverage (QSEHRAs and ICHRAs)
* Taxpayers with Ineligible Immigration Status
### **Error Handling & System Messages**
When a taxpayer encounters an unsupported scenario (e.g., multiple 1095-A forms or self-employment income), Direct File will display the following “knockout” message, rationale, and prompt the tax payer to exit the return.
### **Likely Frequently Asked Questions**
| Question | Answer |
| ----- | ----- |
| What is the Premium Tax Credit (PTC)? | The PTC is a refundable tax credit designed to help eligible individuals and families pay for health insurance premiums purchased through the Health Insurance Marketplace. |
| Who is eligible for the Premium Tax Credit? | Eligibility is based on your income level, household size, and whether you obtain insurance through the Marketplace. Generally, your income must be between 100% and 400% of the federal poverty level. |
| How do I claim the Premium Tax Credit on my tax return? | If you are eligible to claim the PTC, answer the prompted questions to complete Form 8962, Premium Tax Credit, and it will be included with your federal tax return (Form 1040). |
| What information do I need to complete Form 8962? | You need your Form 1095-A, Health Insurance Marketplace Statement, which provides details on your insurance coverage, premium amounts, and advance payments of the PTC. [Instructions on How to Find your 1095-A Online](https://www.healthcare.gov/downloads/how-to-find-form-1095-a-online.pdf) |
| What if I received advance payments of the Premium Tax Credit (APTC)? | If you received APTC during the year, you must reconcile the amount paid to you with the actual credit you qualify for by completing Form 8962\. |
| What happens if my APTC is more than my actual PTC? | If your APTC is higher than your PTC, you will need to pay back the excess amount. This will be reflected as an additional tax on your return. |
| What if my income changes during the year? | Any significant change in your income or family size may affect your PTC amount. Report changes to the Marketplace as soon as possible to adjust your APTC. |
| How do I calculate my modified adjusted gross income (MAGI) for PTC eligibility? | MAGI is your adjusted gross income (AGI) with certain deductions added back in. This includes non-taxable Social Security benefits, tax-exempt interest, and excluded foreign income. |
| Can I qualify for PTC if I am eligible for employer-sponsored insurance? | Generally, you are not eligible for PTC if you have access to affordable employer-sponsored insurance that meets the minimum standards. |
| Can I claim PTC if I’m married but filing separately? | Generally, married individuals must file a joint return to claim PTC. There are some exceptions, such as for those who are victims of domestic abuse or spousal abandonment. |
| What if I did not receive Form 1095-A? | You should contact the Marketplace where you purchased your insurance to request a copy. Form 1095-A is crucial for completing your tax return. |
| Can I claim the PTC if I am a dependent on someone else’s tax return? | No, dependents cannot claim the PTC. Only taxpayers who are not claimed as dependents and meet other eligibility criteria can claim the credit. |
| What if I owe back taxes? | Will my PTC be used to pay them? The PTC is refundable, meaning you can receive the credit even if you owe no tax or have unpaid back taxes. However, the IRS may apply it to other federal tax liabilities. |
| Is the PTC affected by my state’s Medicaid expansion status? | Yes. If your state has not expanded Medicaid and your income is below 100% of the federal poverty line, you may not be eligible for PTC. |
| Can I apply the PTC to cover other members of my household? | Yes, the PTC can cover health insurance premiums for members of your tax household, which includes dependents and other covered individuals listed on your tax return. |
| What if I only had Marketplace coverage for part of the year? | You will calculate your PTC based only on the months you had Marketplace coverage. This can result in a prorated credit. |
| What happens if I didn’t file a tax return last year? | If you received APTC last year, you must have filed a return to reconcile your credit. Failure to file a tax return will make you ineligible for APTC in the following year. |
| How does my household size affect my PTC? | Your household size, which includes all individuals listed on your tax return, is used to determine your federal poverty level and eligibility for the PTC. |
| What if my APTC is zero on my form 1095-A? | If your APTC is listed as zero, you did not receive any advance payments, but you may still be eligible for the PTC based on your actual income as you answer the questions to complete Form 8962\. |
| Where do I find the second lowest cost Silver plan (SLCSP) amount? | The SLCSP premium is provided on your Form 1095-A in Part III. If the SLCSP information is missing or incorrect, use the Health Insurance Marketplace's tool to find the correct amount. |
## **About You Data Import**
About You and IP PIN data import will be live for all taxpayers at the start of the tax filing season.
Rather than asking taxpayers to enter their basic biographical information after providing it to ID.me, we will be importing that data and showing it to the taxpayer to confirm. They can edit some of the information if they wish.
The information we will prepopulate from ID.me is:
* Name
* Date of birth (New from last year: cannot edit)
* Mailing address
* Phone number
* Email address (Already prepopulated, cannot edit)
* SSN or ITIN (New from last year: cannot edit)
* IP Pin (from TP's online account)
For IP Pins:
* This is only for the primary filer, not the spouse or dependents
* If the TP does not have an IP PIN on file, we will not show them the page to input their IP pin
* If the TP does have an IP PIN on file, we will import it from their online account
* If we aren't able to connect to the IP PIN service to know if they have one or not, we will default to last year's flow (asking the TP if they have one and to input it if they do)
Biographical information comes from our "SADI" integration (which provides us what the taxpayer provided to ID.me) and the IP PIN comes from the IRS "IP PIN" service integration.
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Where did you get this information from? How does the IRS know this information? | You gave IRS information, like your Social Security number or ITIN and your mailing address, when you signed up to use Direct File or an IRS Online Account in ID.me. |
| How do I edit this information if it's wrong? | To edit your name or mailing address, select the "Edit" link to the right of "Your basic Information." To edit your mailing address or phone number, select the "Edit" link to the right of "Your contact information." You cannot edit your email address, date of birth, or your Social Security Number or ITIN. |
| Why can't I change my email address? | Your email address is pre-filled with the email address you used to register for an ID.me account. You can’t change the email using this product. [Visit ID.me’s Help Center to learn how to change your email address.](https://help.id.me/hc/en-us/articles/360011500573) |
| What can't I change my SSN or ITIN? | You gave the IRS your Social Security number or ITIN when you signed up for an ID.me account to use Direct File or your IRS Online Account. You can't change your SSN or ITIN in Direct File unless you change your SSN or ITIN in ID.me first. This helps prevent identity theft. |
| Why can't I change by date of birth? | We filled in your date of birth with the date of birth you used when you signed up for an ID.me account. If your date of birth is incorrect, visit ID.me's Help Center to learn how to change it. If you're trying to change the date of birth because you want someone else to be the primary filer, you won't be able to. If you're filing with a spouse and want them to be the primary filer, they'll need to sign up for Direct File and log in using their account. If you're filing a tax return for a child who's over 18 years old, they'll need to sign up for Direct File and log in using their account. If you're trying to file a tax return for a child who is under 18 years old, you’ll need to file using another tool. Provide link to find other ways to file their federal taxes. **Internal note:** If the TP makes a change in ID.me, it will not automatically flow into DF. We will need to reset on our end. Please reach out to the data import team if this rare case occurs. |
| How can I change my email address, DOB, or SSN or ITIN? | If you need to change your SSN or ITIN, contact ID.me, then try signing in to Direct File again. **Internal note:** If the TP makes a change in ID.me, it will not automatically flow into DF. We will need to reset on our end. Please reach out to the data import team if this rare case occurs. |
| What if I'm trying to file a tax return for someone else? | You can only file as a federal tax return as the primary filer since we used ID.me to verify your information. If you are filing with a spouse and would like them to be the primary filer, they will have to sign up for Direct File and file your federal tax return from their account. If you are trying to file a return for your child who is under 18 years old, you’ll need to file using another tool. If they are over 18 years old, they can sign up for Direct File and file a federal tax return from their account. |
| I had a legal name change but that change isn't reflected in my SSN/I didn't communicate with SSA to change my name in my SSN. What name should I use in this year's tax return? | [Name changes & Social Security number matching issues | Internal Revenue Service](https://www.irs.gov/faqs/irs-procedures/name-changes-social-security-number-matching-issues#:~:text=my%20name%20corrected%3F-,Answer%3A,use%20to%20file%20your%20return.) If your W-2 uses a different name then what is entered in the “About You” section. In the “About You” section, be sure to use the name that matches your Social Security or ITIN paperwork. If your W-2 lists a different name than what you listed in the “About You” section (for example, it uses your maiden name or a different middle initial), that’s OK. You don't need to request a corrected W-2 in these cases. What do I use for my middle initial if I have multiple middle names? Enter your name exactly as it appears on your Social Security or ITIN paperwork. For example, if your Social Security card displays your middle name as an initial, use the middle initial that’s listed on your Social Security card in Direct File. I recently changed my name. What do I enter in Direct File? Use the name that matches your most updated Social Security or ITIN paperwork. You'll know your name is updated when you receive the paperwork. For example, if you have a new name but haven't changed your name with the Social Security Administration yet, you'll need to use your former name on the tax return. |
| I changed my name via US naturalization. Has my name changed with the SSA as well? What name should I use in my tax return? | Use the name that matches your most updated Social Security or ITIN paperwork. You'll know your name is updated when you receive the paperwork. For example, if you have a new name but haven't changed your name with the Social Security Administration yet, you'll need to use your former name on the tax return." |
| I am getting a rejection for an incorrect signing pin, but I can't see that page \- how do I fix that reject? | **Internal note:** This occurs because you or your spouse input an IP PIN when you didn't have one. Go to the IP PIN page, remove your IP PIN, and resubmit. |
| What should I do if I get a rejection about my DOB (IND-524) or social security number or IP PIN (IND-180-01) that I can't resolve? | If your date of birth is incorrect, visit ID.me's Help Center to learn how to change it and then we can help you resubmit. **Internal note:** If the TP makes a change in ID.me, it will not automatically flow into DF. We will need to reset on our end. Please reach out to the data import team if this rare case occurs. If the TP has an imported IP PIN that is incorrect and leads to a rejection (which should be rare), please reach out to the data import team to resolve. |
## **W2 Data Import**
We plan to launch this feature at the start of the tax season to a limited percentage of taxpayers to start and will increase the percentage from there.
In order to help make it easier and more accurate for taxpayers to file their tax return, we will allow them to choose to import W-2 information the IRS has on file for them. For taxpayers selected for our pilot:
* Taxpayers will be able to opt in to this feature
* They will see a summary page with the W-2 information we have on file and they can select to import one or more of those W-2s or choose not to import those W-2s and manually enter their own as they do today.
* Once the taxpayer imports a W-2, they will be able to view the information on the W-2 or remove it from their tax return.
* We are not able to import Box 12, Box 14, and state tax information (Box 15-20) because that is not in our data source at the IRS from the SSA
For a select percentage of taxpayers, they will see the opportunity to import W-2 information at the start of the "jobs" screens.
### **How will CS know if the TP is using data imported vs. manual entry?**
CS can ask taxpayers if they selected any W-2s that were already available to import rather than typing it in manually. If more confirmation is needed, reach out to the data import team who can look up on our end whether they imported data. Suggested ways to ask:
* Was a W-2 available for you to select when you reached the section where you input your jobs and W-2 income information?
* Was there a box to check to bring in / import / select a W-2 with information already provided?
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Where did you get my W-2 information? | Your employer reports your Form W-2 information to the federal government every year. This information is what IRS has on file for you. |
| What if I think something is incorrect on my W-2? | If any of the information on your W-2 isn't correct, reach out to your employer and ask for an updated W-2. For now, please enter a new W-2 manually with the correct information. |
| How do I edit my W-2 information? | Taxpayers can edit their W-2 information after they import their W-2. After importing the W-2, there is a summary screen where taxpayers can choose to "edit" information. |
| What if one of my W-2s is missing? | Here are some reasons why a Form W-2 might be missing from the list: **Your employer submitted your W-2 information to the federal government, but the IRS didn't get it yet.** Most W-2s are submitted to the federal government by January 31\. **You made less than $600 with an employer in this tax year**, so your employer isn't required to file a W-2 for you. You're still required to report all of your income. **We can only import standard W-2s**. If you have a nonstandard W-2 (handwritten, altered, or typed on a typewriter), we can't import it for you. If you have a Form W-2c (a corrected W-2), review the W-2 we imported for you to make sure the information is up to date. **We only support importing your W-2s, not your spouse's.** You can manually add your spouse's W-2s later on. If your W-2 isn't in this list, you can manually add your W-2. |
| How do I remove an imported W-2 after I imported it? | You can remove a W-2 you imported by clicking the "Remove W-2" option at the top of the W-2 Review screen (after importing a W-2). |
| What if I haven’t received a W-2 I’m expecting yet? | If you haven't received a W-2 you're expecting, contact your employer. If you still haven’t received the missing form(s) by the end of February, call the IRS at 1-800-829-1040 for help |
| Where is my spouse’s W-2(s)? How do I add them? | Direct File can only import W-2s for the primary filer. You have to manually enter in your spouse's W-2s by clicking "Add W-2". |
| (on Import page) What if I want to review my W-2 information before importing? | You will be able to review all the information we imported from your W-2(s) after importing. You can make any edits or remove your W-2 as needed. |
| When was this information imported? What if something has changed since then? | When you first started your tax return with Direct File, we imported the information the IRS had on file from the SSA and your employer at that time. If something has changed since then, please make the change yourself by "editing" your W-2. |
| What is my name or address does not match the name or address on my Direct File account? | **Incorrect last name** If the last name on the W-2 doesn't match the name on the federal tax return, your return could be delayed or rejected. Request a corrected W-2 from the employer before you file your return in Direct File. If you still haven’t received the corrected form(s) by the end of February, call the IRS at 1-800-829-1040 for help **Incorrect first name or middle initial** If the first or middle initial are incorrect on the W-2 (for example, it uses a nickname), you can continue filing your return with this W-2. You don't need to request a corrected W-2. |
##
## **1099-INT Data Import**
In order to help make it easier and more accurate for taxpayers to file their tax return, we will allow them to choose to import 1099-INT information the IRS has on file for them. For taxpayers selected for our pilot:
* Taxpayers will be able to opt in to this feature
* They will see a summary page with the information we have on file and they can select to import one or more of those forms or choose not to import those 1099-INTs and manually enter their own as they do today.
* Once the taxpayer imports a 1099-INT, they will be able to view the information on the form or remove it from their tax return.
* We are not able to import Box 12, Box 14, and state tax information (Box 15-20) because that is not in our data source at the IRS from the SSA
For a select percentage of taxpayers, they will see the opportunity to import 1099-INT information at the start of the "interest income" screens.
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Where did you get my 1099-INT information? | This information is what IRS has on file for you that is reported by your interest income payer. |
| What if I think something is incorrect on my 1099-INT? | If any of the information on your 1099-INT isn't correct, reach out to your payer and ask for an updated form. For now, please enter a new 1099-INT manually with the correct information. |
| What if one of my 1099-INTs is missing? | Here are some reasons why a Form 1099-INT might be missing from the list: **The IRS hasn't yet received your Form 1099-INT from your payer. We only support importing your forms, not your spouse's.** You can manually add your spouse's form later on. If your form isn't in this list, you can manually add your form. |
| Where is my spouse’s form(s)? How do I add them? | Direct File can only import 1099-INTs for the primary filer. You have to manually enter in your spouse's 1099-INTs by clicking "Add 1099-INT". |
| When was this information imported? What if something has changed since then? | When you first started your tax return with Direct File, we imported the information the IRS had on file at that time. If something has changed since then, please make the change yourself by "editing" your 1099-INT. |
## **1095-A Data Import**
In order to help make it easier and more accurate for taxpayers to file their tax return, and reduce rejections for TPs who don't realize they have marketplace insurance for the PTC, we will be warning TPs if we see that they have a 1095-A in their online account.
* If they have a 1095-A in their account, they'll see a new page telling them they have one and where to get it
* They will also see a warning on the page that asks if they have marketplace insurance
* If the TP definitely doesn't have a 1095-A, we will tell them we think they don't have one.
* Note, we are only checking for the primary filer, not the spouse or their dependents
For a select percentage of taxpayers, they will see these pages in the Premium Tax Credit section
### **Likely TP questions & answers**
*What questions might taxpayers be asking Customer Support here? And preliminary short answer?*
| Question | Answer |
| ----- | ----- |
| Where did you get my 1095-A information? | This information is what the IRS has on file for you in your online account. |
| What if I didn’t have a qualified health plan but received a Form 1095-A? | If no one on your tax return had a qualified Marketplace health plan, but someone received a Form 1095-A, the form may have been sent by mistake. Before you file your taxes, you’ll need to [contact HealthCare.gov](https://www.healthcare.gov/tax-form-1095/) or your [state Marketplace](https://www.healthcare.gov/marketplace-in-your-state/) to correct this mistake by getting a voided Form 1095-A. If you file your federal tax return without first getting a voided 1095-A, the IRS may reject your tax return. |
| Did you check for my spouse’s or dependents' form(s)? | Direct File can only check for the primary filer's 1095-A form, not their spouse's or dependents. |
| Where do I find my 1095-A in my online account? | Sign in to your online account, scroll down to "Records and Status", click "Information Return Documents", and look for forms under the current tax year (2024). |
If they do have a 1095-A on file:
![product-1-page-1095A-image_1](https://github.com/user-attachments/assets/6abcf431-7387-4607-8ce7-7c605e3a4cc6)
![product-1-page-1095A-image_2](https://github.com/user-attachments/assets/5eb38e01-fb97-4835-9166-183bc41425d6)
If they do not have a 1095-A on file:
![product-1-page-1095A-image_3](https://github.com/user-attachments/assets/c4338d8d-fe9e-47fd-9db0-c50c2483f55c)
## **Health Savings Accounts (HSAs)**
### **Description**
Direct File only supports simple HSA situations.
Situations currently supported in DF:
* For contributions:
* You or your employer contributed to your HSA, and you had the same type of insurance coverage for all of 2024
* For distributions:
* You only used HSA distributions to pay for qualified medical expenses
* You received a Form 1099-SA, and the distribution code is 1
Several exceptions apply. See *Unsupported Cases*, below, for specifics.
### **Tax Forms**
* Taxpayers must file Form 8889 if they had HSA activity in 2024, and in some circumstances if they filed form 8889 in 2023, regardless of activity in 2024\.
* Each filer with HSA activity reports that activity on Form 8889\. (Filers married filing jointly may have 2 Forms 8889, one for each filer)
* If either filer is eligible for an HSA deduction, that gets reported on Schedule 1 (Form 1040), Part II, line 13\.
### **Key facts about HSAs**
Because HSAs are tax-advantaged, there are lots of rules around contributions and distributions. Some highlights…
#### **Contribution rules**
In order to make HSA contributions, you must meet the following requirements:
1. You are covered under a High-Deductible Health Plan (HDHP) on the first day of the month.
2. You have no other health coverage except certain allowed coverage. (Allowed coverage includes accident, disability, dental, and vision. See [Form 8889 instructions](https://www.irs.gov/instructions/i8889) for more.)
3. You aren't enrolled in Medicare.
4. You can’t be claimed as a dependent on someone else’s \<TY\> tax return.
There is an annual limit for how much a taxpayer can contribute to their HSA each year. The calculation depends on:
* The type of High-Deductible Health Plan (HDHP) coverage you have—For 2024, if you have self-only coverage, your maximum contribution is $4,150. If you have family coverage, your maximum contribution is $8,300.
* Which months you were considered eligible—You're considered having HDHP coverage for all of a month if you had coverage on the first day of the month.
* Your age—If you're age 55 or older at the end of \<TY\>, the contribution limit is increased by $1,000 for your HSA.
If you follow the contribution rules, your contributions aren't taxable income.
2 important concepts:
* Employer contributions vs other contributions
* Employer contributions—Most HSA contributions go through an employer. Either the contribution came from the employer, or it was a pre-tax deduction from your paycheck. These employer contributions are marked on Form W-2, box 12, code W, and are not included in taxable wages.
* Other contributions—In addition, taxpayers can also make contributions that aren't through an employer. For example, they deposited money directly into their HSA through a bank account or check. These amounts get deducted from income through the HSA deduction.
* In 2024 vs for 2024—Taxpayers are allowed to contribute to their HSAs (or remove excess contributions) up to the filing deadline. So if you make a contribution in January 2025, you can choose to assign it for 2024\. As a result, taxpayers file their federal tax return without necessarily having an income tax form that lists the correct amount of their HSA contributions. Therefore, there's more burden on the taxpayer to provide the correct amount.
#### **Distribution rules**
While you're only allowed to contribute to an HSA if you meet certain requirements, you can take a distribution of the funds in an HSA at any time to pay for qualified medical expenses.
* HSA distributions are tax exempt, if they are spent on qualified medical expenses.
* Any distributions not used for qualified medical expenses are taxable and subject to an additional 20% tax. The additional 20% tax doesn't apply to distributions made after the account beneficiary:
* Dies
* Becomes disabled
* Turns age 65
* Generally, qualified medical expenses for HSA purposes are medical expenses that weren't covered by an insurance plan. They include many types of medical expenses (outlined in more detail in Publication 502, Medical and Dental Expenses), as well as some general health expenses like nonprescription medication, tampons and pads, and personal protective equipment like masks and hand sanitizer.
HSA distributions are reported on Form 1099-SA.
### **Direct File Scope for TY 2024**
#### **Who needs to file**
Our HSA questions allow Direct File to support tax situations where filers need to include Form 8889 on their tax return. Form 8889 is needed when:
* A taxpayer, their employer, or someone on their behalf, made contributions for 2024 to their HSA.
* A taxpayer received HSA distributions in 2024\.
* A taxpayer's 2023 tax return received benefits from assuming the taxpayer would be eligible to make HSA contributions throughout 2024, and the taxpayer's eligibility changed.
#### **Noteworthy features**
* Direct File chooses the most advantageous division of HSA contribution limits for married filers based on their actual contributions.
* Generally, filers who are married and have a family HDHP plan split their HSA contribution limit evenly. Some exceptions apply based on filer age.
* Spouses can agree to split that contribution limit differently.
* Filers who use the Married Filing Jointly (MFJ) status where both spouses make HSA contributions may notice that Direct File does not evenly allocate their HSA contributions.
* Direct File will allocate contribution limits for MFJ filers who share a family plan to ensure that the taxpayers receive the maximum deduction on their HSA contributions. This often means that the contribution limits are assigned unevenly.
#### **Unsupported cases**
Direct File doesn't support:
* Changes in marital status or coverage that affect your contribution limit. This includes getting married, not being covered by a High-Deductible Health Plan all year, or switching between self-only and family plans.
* Situations where you owe additional tax.
* Taxpayers who made contributions to their HSA for 2024 but were *not eligible* to make contributions throughout *all* of 2024\.
* Taxpayers who could be claimed as dependents
* Taxpayers who had Medicare for any part of the year
* Taxpayers who had disqualifying coverage for any part of the year
* Contributions to an HSA in excess of the filer's 2024 contribution limit, even if they're withdrawn before \<Tax Day\>. Excess contributions could happen because the taxpayer:
* Contributed over the contribution limit
* Weren’t actually eligible to contribute
* Left excess contributions in their account from a previous year
* A taxpayer's 2023 tax return received benefits (Last month rule) from assuming the taxpayer would be eligible to make HSA contributions throughout 2024, and the taxpayer's eligibility changed
* Situations where you have additional income. This includes distributions that aren't for qualified medical expenses, even if they aren't subject to an additional 20% tax because the account beneficiary died, became disabled, or turned 65\.
* Taxpayers who received HSA contributions from their employer that are attributable to a different tax year than the year when the contribution was made. This includes:
* Taxpayers who received employer contributions in 2024 toward their 2023 contribution limit
* Taxpayers who received employer contributions in 2025 toward their 2024 contribution limit
* Qualified HSA funding distributions
* HSA distributions other than Normal Distributions \- any distribution on 1099-SA where box 3 is not **1**
* Archer or Medicare Advantage Medical Savings Accounts (MSAs). These accounts are reported on the same income tax form as HSAs but are different.
* Taxpayers who choose to file married filing separately and both taxpayers made contributions to their HSA
### **Rejection reasons**
The following new rejection reasons may be experienced by taxpayers who report HSA activity:
| Rejection code | Meaning | Recommended action |
| ----- | ----- | ----- |
| F8889-001-01 | Recipient SSN on Form 8889 does not match a filer's SSN. | If encountered, report as a bug. |
| F8889-002-01 | Two Forms 8889 were added to the return and both had the same filer SSN. | If encountered, report as a bug. |
| F8889-004-01 | HSA contribution limit reported on Form 8889 is too high. | If encountered, report as a bug. |
| F8889-005 | Form 8889, line 5 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-006 | Form 8889, line 7 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-007 | Form 8889, line 8 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-008 | Form 8889, line 11 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-009 | Form 8889, line 12 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-010 | Form 8889, line 13 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-011 | Form 8889, line 14c value was not calculated correctly. | If encountered, report as a bug. |
| F8889-012 | Form 8889, line 16 value was not calculated correctly. | If encountered, report as a bug. |
| F8889-013 | Indicates taxable HSA distributions, which should not be in scope for Direct File. | If encountered, report as a bug. |
| F8889-014 | Only in use in Form 8889 Part III, which should not be in scope for Direct File. | If encountered, report as a bug. |
##
##
##
##
## **State taxes**
### **Description**
For any state that has a state tax filing requirement, we will be directing filers to a state tax filing tool after they submit their federal taxes.
Some states allow filers to transfer their federal tax data to the state tax filing tool, while others don't (these filers will have to enter all their data again in the state tool). In states that have data transfer, TPs are sent back to Direct File to log in and transfer their data after they begin their state tax return in the state tax filing tool.
| States with data transfer | States without data transfer | States with no filing requirement |
| ----- | ----- | ----- |
| Arizona Idaho Illinois Maryland Massachusetts New Jersey New Mexico New York North Carolina Oregon Pennsylvania Wisconsin | California Connecticut Kansas Maine | Alaska Florida Nevada New Hampshire South Dakota Tennessee Texas Washington (has Working Families Tax credit that filers can apply for) Wyoming |
##
### **Navigation**
How do you navigate to this screen in the Direct File experience?
There are three areas of Direct File that are related to the state tax filing experience: the eligibility screener, the confirmation screen that is displayed after a filer submits their return, and the data transfer screen which is displayed after a filer starts their state tax return and is directed back to Direct File to transfer their data.
#### **Eligibility screener**
There is a section in the eligibility screener that lists criteria for being able to use DF for each state. This section includes conditions that might prevent filers from using the state filing tool. If filers will not be able to use the state tool, we discourage them from using DF. These criteria are accessible from the state accordion on the first step of the eligibility screener.
#### **Confirmation screen**
After a filer submits their return, they see a card on the confirmation screen directing them to file their state taxes (if applicable).
* For integrated states (with data transfer), this card takes filers to a screen that outlines the process for filing state taxes. They then see a button to go to the state filing tool.
* For non-integrated states (without data transfer), the card on the confirmation screen has a button that takes the filer straight to the state filing tool.
#### **Data transfer screen**
After a filer begins their state tax return, they will be directed back to DF to log in and approve a transfer of their federal tax return data to the state filing tool.
"Return Status: Accepted" Required: Some states (AZ, ID, MD, NC, NJ, NY, PA) require the federal tax return to be accepted before the filer can transfer their data. If filers arrive on the data transfer screen before their return is accepted, they are told they need to wait before they can transfer. There is a button on this screen to refresh the page and check their status again. They can only click this refresh button once every 30 seconds (to keep from overloading the system).
"Returned Status: Pending" Allowed: Other states (IL, MA, NM, OR, WI) will allow filers to transfer their data before their federal return is accepted. We warn these filers that they may want to wait for acceptance to make sure they don’t have to make changes to their state return (in case of federal return rejection).
Once a filer clicks the “transfer data” button, they are taken back to the state filing tool to continue their state return.
### **Likely TP questions & answers**
What questions might taxpayers be asking Customer Support here? And preliminary short answer?
| Question | Answer |
| ----- | ----- |
| Do I have to file state taxes? | Depending on your situation, you may need to file a state tax return in addition to your federal tax return. Requirements for filing vary by state: Arizona: [https://azdor.gov/individuals/income-tax-filing-assistance/filing-individual-returns](https://azdor.gov/individuals/income-tax-filing-assistance/filing-individual-returns) California: [www.ftb.ca.gov/file/personal/do-you-need-to-file.html](http://www.ftb.ca.gov/file/personal/do-you-need-to-file.html) Connecticut: [https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information\#WhoMustFile](https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information#WhoMustFile) Idaho: [https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/](https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/) Illinois: [https://tax.illinois.gov/individuals/filingrequirements.html](https://tax.illinois.gov/individuals/filingrequirements.html) Kansas: [https://www.ksrevenue.gov/perstaxtypesii.html](https://www.ksrevenue.gov/perstaxtypesii.html) Maine: [http://www.maine.gov/revenue/faq/individual-income-tax](http://www.maine.gov/revenue/faq/individual-income-tax) Maryland: [https://www.marylandtaxes.gov/individual/income/filing/index.php](https://www.marylandtaxes.gov/individual/income/filing/index.php) Massachusetts: [https://www.mass.gov/info-details/e-file-and-pay-your-ma-personal-income-taxes](https://www.mass.gov/info-details/e-file-and-pay-your-ma-personal-income-taxes) New Jersey: [https://www.nj.gov/treasury/taxation/njit23.shtml](https://www.nj.gov/treasury/taxation/njit23.shtml) New Mexico: [https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/](https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/) New York: [https://www.tax.ny.gov/pit/file/do\_i\_need\_to\_file.htm](https://www.tax.ny.gov/pit/file/do_i_need_to_file.htm) North Carolina: [https://www.ncdor.gov/individual-income-filing-requirements](https://www.ncdor.gov/individual-income-filing-requirements) Oregon: [https://www.oregon.gov/DOR/programs/individuals/Pages/file-requirements.aspx](https://www.oregon.gov/DOR/programs/individuals/Pages/file-requirements.aspx) Pennsylvania: [https://www.revenue.pa.gov/formsandpublications/papersonalincometaxguide/pages/brief-overview-filing-requirements.aspx](https://www.pa.gov/en/agencies/revenue.html) Wisconsin: [https://www.revenue.wi.gov/Pages/FAQS/pcs-indreq.aspx](https://www.revenue.wi.gov/Pages/FAQS/pcs-indreq.aspx) |
| Can I file my state taxes in Direct File? | You can only use Direct File for your Federal tax return. Direct File partners with states that offer free state filing tools. Once you complete your federal tax return with Direct File, we'll tell you where to go to complete your state return. |
| How do I file state taxes? | Many states require a state tax return in addition to a federal tax return. If your state does, you will need to file it separately from your federal tax return. Direct File partners with states that offer free state filing tools. If you lived and worked in one of those states for all of 2024, we will direct you to your state's free filing tool after you complete your federal tax return. For complete information about your state's tax filing process and tools, please visit your state Department of Revenue (links below). Arizona: [https://azdor.gov/](https://azdor.gov/) California: [https://www.cdtfa.ca.gov/](https://www.cdtfa.ca.gov/) Connecticut: [https://portal.ct.gov/drs](https://portal.ct.gov/drs) Idaho: [https://tax.idaho.gov/](https://tax.idaho.gov/) Illinois: [https://tax.illinois.gov/](https://tax.illinois.gov/) Kansas: [https://www.ksrevenue.gov/](https://www.ksrevenue.gov/) Maine: [https://www.maine.gov/revenue/](https://www.maine.gov/revenue/) Maryland: [https://www.marylandtaxes.gov/](https://www.marylandtaxes.gov/) Massachusetts: [https://www.mass.gov/orgs/massachusetts-department-of-revenue](https://www.mass.gov/orgs/massachusetts-department-of-revenue) New Jersey: [https://www.nj.gov/treasury/taxation/](https://www.nj.gov/treasury/taxation/) New Mexico: [https://www.tax.newmexico.gov/](https://www.tax.newmexico.gov/) New York: [https://www.tax.ny.gov/](https://www.tax.ny.gov/) North Carolina: [https://www.ncdor.gov/](https://www.ncdor.gov/) Oregon: [https://www.oregon.gov/dor/pages/index.aspx](https://www.oregon.gov/dor/pages/index.aspx) Pennsylvania: [https://www.pa.gov/en/agencies/revenue.html](https://www.pa.gov/en/agencies/revenue.html) Washington: [https://dor.wa.gov/](https://dor.wa.gov/) Wisconsin: [https://www.revenue.wi.gov/Pages/Home.aspx](https://www.revenue.wi.gov/Pages/Home.aspx) |
| What if I lived in one state but worked in another? | You need to have lived in and earned income in the same state for the whole tax year to use Direct File. You can confirm this by checking Box 15 on your W-2. If you're filing with a spouse, they must have lived and earned income in that state as well. If you aren't eligible for Direct File this year, there are other ways to file your taxes: [https://www.irs.gov/filing/e-file-options](https://www.irs.gov/filing/e-file-options) |
| Will I have to start my state taxes from scratch? | It depends on what state you live in. In several states, you will be able to transfer data from your federal tax return to your state tax return. These states include: Arizona Idaho Illinois Maryland Massachusetts New Jersey New Mexico New York North Carolina Oregon Pennsylvania Wisconsin |
| I'm having trouble logging into the state tool. What do I do? | We aren't able to help with state tax filing tools. For issues with the state tool, you will need to contact that state's department of revenue for support. |
| I have a question about something in my state taxes | We aren't able to help with state tax filing tools. For issues with the state tool, you will need to contact that state's department of revenue for support. |
| What do I do if I can't use the state tool? | If you are unable to use the state tax filing tool that we directed you to, you may have to find another way to file your state taxes. Contact your state department of revenue (see links to DOR pages above) to find other methods. You may also be able to use one of our Free File partners, but if you have already submitted your federal tax return through Direct File, you'll need to check that the tool allows you to file state taxes by themselves. If you file a duplicate of your federal return, your return will be rejected. |
| Why can't I transfer data from my federal return? | In some states (AZ, ID, MD, NC, NJ, NY, PA), your federal tax return needs to be accepted before you can transfer your data to your state tax filing site. If your return has been accepted and you're still having trouble transferring your data, customer support team should route the issue through on call for engineering trouble shooting. It is helpful to try to confirm with the taxpayer whether the issue came about when they were on a page within IRS Direct File, or a page within the state tax filing tool. |
| The data that transferred into my state return isn't correct. What do I do? | We transferred the data that you entered into your federal tax return. If that data is incorrect, you'll need to file an amended federal tax return. Direct File doesn’t support amending a tax return that was already accepted through a different submission process. Learn how to amend a previously accepted tax return \- [https://www.irs.gov/filing/file-an-amended-return](https://www.irs.gov/filing/file-an-amended-return) |
| I tried to file my state taxes in another tool and had to file a duplicate of my federal return, which was then rejected. What do I do? | You need to contact customer support for the other tool you used, and contact your state department of revenue regarding options for filing your state return. |
| I need to file my state return now (deadline is here), but my federal return hasn't been accepted yet. What do I do? | We encourage you to file as early as possible to meet the April 15 deadline. We don't have additional information about how your state will treat returns that come in after the deadline. When you've finished your federal return, Direct File will tell you where to go to file your state return (if your state requires it). For taxpayers in AZ, ID, MD, NC, NJ, NY, PA: if you are waiting to get an accepted return status from Direct File for your federal return before starting your state return, we encourage you to keep an eye out for an email or check into your Direct File dashboard. Direct File will send you an email within 2 business days letting you know when your federal tax return has been accepted or rejected. If you have questions specific to your state and their deadlines, you can reach out to them directly (see state DOR webpages listed for prior answers). |
| Can I file my state return before my Federal return has been accepted? | For taxpayers in AZ, ID, MD, NC, NJ, NY, PA: You won't be able to submit your state return until your federal return has been accepted by the IRS. So, you won't be able to download your federal tax return data and transfer it to the state tax filing tool until this occurs. You'll get an email letting you know your federal return was accepted or rejected. When it's accepted, you'll be able to complete transferring the data to the state tax filing tool provided by your state. Typically, it can take up to an hour for the IRS to accept or reject your federal tax return. However, in some cases, it may take up to 2 business days. If it's been longer than 2 business days, reach back out to our customer support chat. For taxpayers in MA, IL, NM, OR, WI: You can file your state return after you have submitted your federal return. You don't need to wait until the IRS has accepted your federal return. For taxpayers in WA: You can submit your Working Families Tax Credit application after you have submitted your federal return. You don't need to wait until the IRS has accepted your federal return. |
| I don't have to file federal taxes. How do I file my state taxes? | Direct File partners with states that offer free state filing tools. If you lived and worked in one of those states for all of 2024, we will direct you to your state's free filing tool after you complete your federal tax return. For complete information about your state's tax filing process and tools, please visit your state Department of Revenue (links below). Arizona: [https://azdor.gov/](https://azdor.gov/) California: [https://www.cdtfa.ca.gov/](https://www.cdtfa.ca.gov/) Connecticut: [https://portal.ct.gov/drs](https://portal.ct.gov/drs) Idaho: [https://tax.idaho.gov/](https://tax.idaho.gov/) Illinois: [https://tax.illinois.gov/](https://tax.illinois.gov/) Kansas: [https://www.ksrevenue.gov/](https://www.ksrevenue.gov/) Maine: [https://www.maine.gov/revenue/](https://www.maine.gov/revenue/) Maryland: [https://www.marylandtaxes.gov/](https://www.marylandtaxes.gov/) Massachusetts: [https://www.mass.gov/orgs/massachusetts-department-of-revenue](https://www.mass.gov/orgs/massachusetts-department-of-revenue) New Jersey: [https://www.nj.gov/treasury/taxation/](https://www.nj.gov/treasury/taxation/) New Mexico: [https://www.tax.newmexico.gov/](https://www.tax.newmexico.gov/) New York: [https://www.tax.ny.gov/](https://www.tax.ny.gov/) North Carolina: [https://www.ncdor.gov/](https://www.ncdor.gov/) Oregon: [https://www.oregon.gov/dor/pages/index.aspx](https://www.oregon.gov/dor/pages/index.aspx) Pennsylvania: [https://www.pa.gov/en/agencies/revenue.html](https://www.pa.gov/en/agencies/revenue.html) Washington: [https://dor.wa.gov/](https://dor.wa.gov/) Wisconsin: [https://www.revenue.wi.gov/Pages/Home.aspx](https://www.revenue.wi.gov/Pages/Home.aspx) |
## **Credit for Elderly or Disabled**
### **Description**
Credit for the Elderly or the Disabled is a new addition to Direct File's *Credits Section*. When any filer on the tax-return is determined to be eligible for this tax credit, the user will encounter the set of questions that allow a filer to further establish their eligibility.
This tax credit is available to taxpayers who are either elderly (65+) or permanently and totally disabled, and whose income falls within [income limits for this credit](https://www.irs.gov/instructions/i1040sr#en_US_2023_publink11357od0e142). (External link: https://www.irs.gov/instructions/i1040sr\#en\_US\_2023\_publink11357od0e142)
Credit for the Elderly or the Disabled is a *nonrefundable* tax credit. This means that it can reduce your taxes, but it won't reduce what you owe below $0. In other words, it can't give you a refund.
**Note:** This credit is not indexed for inflation. With its current income limits, only a very narrow set of filers will be eligible to claim this credit. Because most tax liability within these limits will get offset by the standard deduction.
### **Eligibility**
* Must be 65+ or permanently and totally disabled
* AGI must be within credit limits for filing status
* Nontaxable income must be within credit limits for filing status
* This is nontaxable Social Security or other nontaxable pensions, annuities, or disability income.
How the math breaks down: Due to current standard deductions, only filers with the following attributes will benefit from this credit.
* Filing status: Single
* Nontaxable income:
* If age 65+: Generally \<$400, depending on income.
* If age \<65: Generally \<$1,350, depending on income.
* AGI:
* If age 65+: $16,550 \< x \< $17,500
* If age \<65: $14,600 \< x \< $17,500
### **Requirements**
* Elderly eligibility: 65+ years old as of January 1, \<TY+1\>
* Disabled eligibility:
* Age: \< 65 years old
* Retired on permanent and total disability by the end of \<TY\>
* Haven't reached employer's mandatory retirement age by January 1, \<TY\>
* Taxable Disability Income (from accident or health plans paid for by an employer): \> $0
* Doctor's statement: Required, but not filed. Kept as reference.
### **Navigation**
How do you navigate to this screen in the Direct File experience?
If a taxpayer is eligible for the Credit for the Elderly or the Disabled, the screens will appear in the Credits section of the Checklist.
## **Saver's Credit (Form 8880\)**
### **Description**
Tax payers may receive a tax credit if they contribute to qualifying retirement accounts, such as a 401(k) account.
The maximum credit available to tax payers is $1,000 for single payers or $2,000 for married filing jointly.
### **Navigation**
*How do you navigate to this screen in the Direct File experience?*
(Step-by-step navigation is helpful, taxpayers ask for this often)
1. Start your return
2. Complete "You and your family"
3. Begin "Income sources"
4. Select a supported fund type for box 12 on your W2 (i.e. “D” for 401(k))
5. Complete “Income sources”
6. Complete “Contributions” section
7. Begin “Credits” section
### **Unsupported tax situations**
* Taxpayer received distributions from retirement plans or ABLE accounts between 2021 and 2023
* Taxpayer received distributions between January 1 and October 16, 2025
* Direct File doesn’t yet support:
* Contributions to a retirement plan that aren't reported on the 2024 Form W-2, box 12
* Contributions to Individual Retirement Arrangement (IRAs) in 2024
* Contributions to an Achieving a Better Life Experience (ABLE) account made by the designated beneficiary
* Contributions to a Section 408(k)(6) salary reduction SEP: Code F on Form W-2, box 12
* Taxpayer made contributions to a traditional IRA or most Roth IRAs (see table below)
* Taxpayer made elective deferrals to a Federal Thrift Savings Plan (TSP)
### **Likely TP questions & answers**
| Question | Answer |
| ----- | ----- |
| Why are there two 457(b) fund types with different codes? | Code G CAN represent either governmental or non-governmental contributions. Taxpayers can qualify for the Saver's credit with governmental 457(b) contributions only. Non-governmental 457(b) contributions do not qualify the taxpayer for the Saver's Credit. There is a question to determine this in the Direct File app flow. Code EE represents Governmental Roth 457(b) contributions and these also qualify the taxpayer for the Saver's Credit. |
| What's the deal with Code F? | This code technically qualifies for the Saver's Credit, but is out of scope for this tax year. It is for the section 408(k)(6) salary reduction SEP. |
| Which fund types does DF support? | See chart below for complete list of supported contributions for TY 2024\. |
![SaversCredit-supported-contributions-TY2024](https://github.com/user-attachments/assets/e468ab75-e57a-4cf0-99f0-7b5e0f595877)
### **Visual aids**
Applicable tax fund types are pulled from this page in the W2 section:
![SaversCredit_Applicable-tax-fund-types-W2 ](https://github.com/user-attachments/assets/9dbb4481-d6f6-4325-a12b-a47dbcd0dd68)
## **Post-Deadline Filing**
### **Description**
For filing season 2025, Direct File plans to stay open for the entire filing season (last year it closed after the rejection grace period, April 20). This has implications for how we communicate both in the run-up to the filing deadline and after the filing deadline.
### **Likely TP questions & answers**
What questions might taxpayers be asking Customer Support here? And a preliminary short answer?
| Question | Answer |
| ----- | ----- |
| When will Direct File no longer be available? | Direct File will be available for filing until mid-October \[exact date TBD\]. |
| How can I apply for an extension? | If you need more time you may apply for an extension at [https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return](https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return). Remember, even if you have an extension to file your tax return, you still need to pay your taxes by the original due date to avoid interest and penalties for failing to pay on time. |
| What is the federal tax filing deadline? | The **federal tax filing deadline is April 15, 2025 at 11:59PM in your timezone**. Your deadline may be postponed if you were affected by a disaster situation. Learn more at [https://www.irs.gov/newsroom/tax-relief-in-disaster-situations](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations) |
| I have an extension. Can I still use Direct File? | Yes, you can still use Direct File to file your federal tax return. Remember that even if you have an extension to file your tax return, you still need to pay your taxes by the original due date to avoid interest and penalties for failing to pay on time. if you owe a federal tax balance, you'll need to pay by the federal tax filing deadline (April 15\) using one of these payment options: [https://www.irs.gov/payments](https://www.irs.gov/payments) |
| What happens if I file after the deadline? | If you file after April 15 and have a federal tax balance, the IRS may charge a **failure to file** penalty. There is no failure to file penalty if you are due a refund or have no tax due. If you have a balance due, your payment is due by April 15\. If you don't pay by this date, the IRS may charge a **failure to pay** penalty. The IRS will send you a letter about any penalties and work with you to arrange payment. In the meantime, you should file and pay any balance due as soon as possible using one of these payment options: [https://www.irs.gov/payments](https://www.irs.gov/payments) Your deadline may be postponed if you were impacted by a disaster. See [https://www.irs.gov/newsroom/tax-relief-in-disaster-situations](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations) for more information. |
| What if I submitted on time, but my return has been rejected? | If you filed your return by April 15, you have until April 20 to resubmit an on-time return. You can still submit your return after April 20, but you may be subject to interest and penalties for failing to file on time if you have a balance due. |
| When do I need to pay my balance? | Even if you have an extension, you need to pay any balance due by April 15, or you may be subject to a failure to pay penalty. You have several options for paying your taxes outside of Direct File, including by digital wallet, credit or debit card, check, cash, or IRS payment plans. IRS tax payment options: [https://www.irs.gov/payments](https://www.irs.gov/payments) |
| Can I still file my state taxes after the deadline? | Yes, if you live in a state that requires a state tax return, you can still file your return after the deadline, although you may be subject to penalties or interest. Once you have filed your federal return, you can sign into Direct File to be directed to your state's Direct File partners with states that offer free state filing tools. If you lived and worked in one of those states for all of 2024, we will direct you to your state's free filing tool after you complete your federal tax return. For complete information about your state's tax filing process and tools, please visit your state Department of Revenue (links below). Arizona: [https://azdor.gov/](https://azdor.gov/) California: [https://www.cdtfa.ca.gov/](https://www.cdtfa.ca.gov/) Connecticut: [https://portal.ct.gov/drs](https://portal.ct.gov/drs) Idaho: [https://tax.idaho.gov/](https://tax.idaho.gov/) Illinois: [https://tax.illinois.gov/](https://tax.illinois.gov/) Kansas: [https://www.ksrevenue.gov/](https://www.ksrevenue.gov/) Maine: [https://www.maine.gov/revenue/](https://www.maine.gov/revenue/) Maryland: [https://www.marylandtaxes.gov/](https://www.marylandtaxes.gov/) Massachusetts: [https://www.mass.gov/orgs/massachusetts-department-of-revenue](https://www.mass.gov/orgs/massachusetts-department-of-revenue) New Jersey: [https://www.nj.gov/treasury/taxation/](https://www.nj.gov/treasury/taxation/) New Mexico: [https://www.tax.newmexico.gov/](https://www.tax.newmexico.gov/) New York: [https://www.tax.ny.gov/](https://www.tax.ny.gov/) North Carolina: [https://www.ncdor.gov/](https://www.ncdor.gov/) Oregon: [https://www.oregon.gov/dor/pages/index.aspx](https://www.oregon.gov/dor/pages/index.aspx) Pennsylvania: [https://www.pa.gov/en/agencies/revenue.html](https://www.pa.gov/en/agencies/revenue.html) Washington: [https://dor.wa.gov/](https://dor.wa.gov/) Wisconsin: [https://www.revenue.wi.gov/Pages/Home.aspx](https://www.revenue.wi.gov/Pages/Home.aspx) |
| How do I pay penalties or interest? | The IRS will send you a letter about any penalties and work with you to arrange payment. You have several options for paying your taxes outside of Direct File, including by digital wallet, credit or debit card, check, cash, or IRS payment plans. IRS tax payment options: [https://www.irs.gov/payments](https://www.irs.gov/payments) |
# **Other product areas**
## **About you**
In "About you", Direct File asks questions about the primary taxpayer that the IRS needs to know to generate the tax return. For example:
* There are questions (like what state the taxpayer lives in) that help determine if the taxpayer's tax situation fits the scope of the pilot.
* There are questions (like age and blindness) that inform the taxpayer's standard deduction.
* There are questions (related to the taxpayer dependency test) that inform the taxpayer's eligibility to claim a dependent.
* There are questions (like age and citizenship) that inform the taxpayer's eligibility to take certain tax credits or filing statuses.
* There are also questions (like phone number and address) that are required for future IRS communication with the taxpayer.
Citizenship and Residency: we ask for the taxpayer's citizenship and residency status because the scope of the Direct File pilot is limited to U.S. citizens and U.S. residents (including nonresidents who are considered residents for tax purposes). If the taxpayer is not a U.S. citizen or resident for tax purposes, we will direct them to other filing options.
## **Spouse**
The "Spouse" section starts by asking questions about a taxpayer's marital situation. If they have a spouse, we use that information to start to discern what filing status they qualify for. In "Spouse", Direct File asks questions about the taxpayer's spouse that the IRS needs to know to generate the tax return. For example:
* There are questions (like what state the taxpayer's spouse lives in) that help determine if the taxpayer's tax situation fits the scope of the pilot.
* There are questions (like spouse's age and blindness) that inform the taxpayer's standard deduction.
* There are questions (related to claiming a spouse as a dependent or the spouse's death) that inform the filing status they can claim.
Out of scope:
* Registered domestic partnerships in community property states (Form 8958\)
## **Citizenship & Residency**
| | | Scope for the person filling out the form | And their spouse may be | Excluded |
| ----- | ----- | ----- | ----- | ----- |
| Scope | We ask for the taxpayer's citizenship and residency status because the scope of the Direct File pilot is limited to U.S. citizens and U.S. residents (including nonresidents who are considered residents for tax purposes). If the taxpayer is not a U.S. citizen or resident for tax purposes, we will direct them to other filing options. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) | **Citizen all year Resident for tax purposes all year Citizen or U.S. resident all year Nonresident or dual status** (so person filling out the form may file as considered-unmarried-HOH or MFS) | Filer who was **nonresident for any part of year** |
| Dependents | We need to know if the taxpayer is a U.S. citizen, U.S. resident for tax purposes, or U.S. national because this affects whether they can claim their (non-citizen, non-resident, non-national) adopted child as a dependent. If the taxpayer is a U.S. citizen or U.S. national and legally adopts a child who isn't a U.S. citizen, U.S. resident alien, or U.S. national, then that child can pass the dependent residency test if they lived with the taxpayer all year as a member of the household. This exception also applies if the child was lawfully placed with the taxpayer for legal adoption and the child lived with the taxpayer for the rest of the year after placement (even if it wasn't all year). This exception does NOT apply for U.S. residents, which is why we need to know precisely if the taxpayer is a U.S. citizen, U.S. resident, or U.S. national. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) US National | | Nonresident Dual status |
| EITC | We need to know if the taxpayer was a U.S. citizen, U.S. resident for tax purposes ALL YEAR because this affects their eligibility for EITC. To qualify for EITC, the taxpayer and their spouse (if filing jointly) must be U.S. citizens or resident aliens for the entire tax year. U.S. nationals (by virtue of that status alone) do not qualify to claim EITC. If the taxpayer or their spouse was a nonresident alien for any part of the tax year, they can only claim EITC if their filing status is married filing jointly and either the taxpayer or their spouse is a U.S. citizen with a valid SSN, or a resident alien who was in the U.S. for at least 6 months of the tax year and they have a valid SSN. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) | | Nonresident Dual status |
| CTC/ODC | Use of citizenship or residency is implicit: the taxpayer must claim QC as dependent. See dependent rules. | | | |
| HOH | We need to know if the taxpayer was a U.S. citizen. U.S. resident for tax purposes ALL YEAR because this affects whether they can be "considered unmarried" for HOH filing status. If the taxpayer was a U.S. citizen or resident for the whole tax year, and has a nonresident spouse, they may be able to file as HOH if the nonresident spouse chooses not to file a joint return, the taxpayer meets the other requirements for this filing status, and the spouse is not a qualifying person for head of household purposes. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) | **Nonresident or dual status** (so person filling out the form may file as considered-unmarried-HOH or MFS) | Nonresident Dual status |
| MFJ | We need to know if the taxpayer was a U.S. citizen, U.S. resident for tax purposes ALL YEAR because this affects whether they can file a joint return with their spouse. Generally, a married couple can't file a joint return if either one is a nonresident at any time during the tax year. However, if one spouse was a nonresident or dual-status who was married to a U.S. citizen or resident at the end of the year, the spouses can choose to file a joint return. If they do file a joint return, the taxpayer and spouse will both be treated as U.S. residents for the entire tax year. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just Citizen and U.S. resident statuses in the year) | Nonresident Dual status |
| QSS | Can be current U.S. citizen, U.S. resident for tax purposes some part of year, or NR from certain countries, but eligibility is contingent upon their actual citizenship/residency status in the year spouse died. | **Citizen all year Resident for tax purposes all year** (includes national who was also a U.S. resident all year) **Citizen by end of year** (just citizen and U.S. resident statuses in the year) **Actual status in year of spouse's death**: we check this in a different section of the product. | We ask if the filer and that spouse **were eligible to file jointly in the year of death** (both spouses' citizenship/residency is part of answering this question) | Nonresident Dual status |
| Standard deduction | We need to know if the taxpayer was a U.S. citizen, U.S. resident for tax purposes ALL YEAR because this affects their eligibility to take the standard deduction. Generally, only taxpayers who are U.S. citizens or U.S. residents for the whole tax year are eligible for the standard deduction. There are 2 exceptions to this rule that are in scope for the pilot. Active IRS election: 1\. A nonresident who is married to a U.S. citizen or resident at the end of the tax year and makes a joint election with their spouse to be treated as a U.S. resident for the entire tax year is eligible to take the standard deduction. 2\. Someone who is a nonresident at the beginning of the tax year and becomes a U.S. citizen or resident by the end of the tax year is eligible for the standard deduction if they are married to a U.S. citizen or resident by the end of the tax year and they make a joint election with their spouse to be treated as a U.S. resident for the entire tax year. | **Citizen all year Resident for tax purposes all year** (includes national who was also a resident all year) **Citizen by end of year** (just Citizen and U.S. resident statuses in the year) | | Nonresident Dual status If filer's Spouse was NR/Dual, the filer would be filing separately: MFS or HOH |
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# Product docs