Start federal filing at the IRS
Who must file a federal return, and which method to use, is whatever the IRS page says for that year. This guide does not decide based on your income or status.
Open link (opens in a new tab)
Source: IRS ·
Taxes
IRS pages for filing, Form W-2, Form 1099-NEC, an ITIN, and foreign students. This section does not decide your tax status.
IRS Free File
IRS Free File lets people who meet the current rules prepare a federal return at no charge. Those rules change, so read the page. This site does not plug into tax software and has no affiliate link.
Open link (opens in a new tab)
Source: IRS ·
VITA and TCE in-person help
People who qualify can look for Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE). Locations and income rules are on the IRS page.
Open link (opens in a new tab)
Source: IRS ·
ITIN when you cannot get an SSN
If you need to file a U.S. tax return and are not eligible for a Social Security number, read the IRS explanation of an ITIN. An ITIN is not work permission, and it does not describe your immigration status.
Open link (opens in a new tab)
Source: IRS ·
Wages and Form W-2
Wages from an employer are usually reported on Form W-2. Use the IRS form instructions and the copy your employer gave you. Do not use a tax-form template from social media. The 2027 maximum on earnings subject to Social Security tax is in the economy section. This page does not calculate that tax.
Open link (opens in a new tab)
Source: IRS ·
401(k) and IRA contribution limits for 2026
In news release IR-2025-111, dated November 13, 2025, the IRS published calendar-year 2026 dollar limits for retirement contributions. The elective deferral limit for employees who participate in a 401(k), 403(b), governmental 457 plan, or the federal government’s Thrift Savings Plan is $24,500 for 2026, up from $23,500 for 2025. The catch-up contribution limit that generally applies for employees aged 50 and over in most of those plans is $8,000, up from $7,500 for 2025. Participants in most of those plans who are 50 and older generally can contribute up to $32,500 in 2026. Under a change in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62, and 63 who participate in these plans. For 2026, that higher catch-up remains $11,250 instead of $8,000. The limit on annual contributions to an IRA is $7,500 for 2026, up from $7,000 for 2025. The IRA catch-up contribution limit for individuals aged 50 and over is $1,100, up from $1,000 for 2025. Notice 2025-67 is the technical guidance for these cost-of-living adjustments, and the IRS retirement-plans page lists the same 2026 dollar limitations. This page states those published calendar-year 2026 limits. It does not say what anyone should contribute, does not decide plan eligibility, and does not give tax advice. When this entry was checked on October 19, 2026, the IRS had not published 2027 retirement dollar limits, so this page does not project them.
Open link (opens in a new tab)
Source: IRS IR-2025-111; IRS Notice 2025-67 (opens in a new tab); IRS: COLA increases for dollar limitations (opens in a new tab) ·
1099-NEC and estimated tax
Nonemployee compensation, including some independent-contractor work, may arrive on Form 1099-NEC. Self-employed people may also need the estimated-tax rules. Both IRS pages explain the forms. Neither calculates what you owe.
Open link (opens in a new tab)
Source: IRS estimated tax (opens in a new tab) ·
Foreign students and scholars
The IRS explains foreign students, scholars, teachers, and exchange visitors on their own page. Whether you file as a nonresident depends on status and days in the United States, among other rules. This page does not classify you. The detail is in Publication 519.
Open link (opens in a new tab)
Source: IRS Publication 519 (opens in a new tab) ·
Form 8843
Some foreign students and visitors have to file Form 8843. Who must send it, and how it fits with tax residency, is stated on the IRS form instructions.
Open link (opens in a new tab)
Source: IRS ·
State tax agencies differ
State income tax is separate from the federal return. The Federation of Tax Administrators lists each state’s tax agency. No rates or deadlines are copied here.
Open link (opens in a new tab)
Source: Federation of Tax Administrators ·
Business Tools sales summary
If you have 1099 or other self-employment sales, Business Tools can turn a CSV you provide into a summary you can check. It is for a person to review. It is not a fraud finding, it does not calculate tax, and it is not tax or financial advice.
English and Chinese. Rules, not paid AI. Copy and sales data stay in your browser; website checks require a PainFix account. Copy and CSV data are processed in this browser, without automatic uploads or saving. This is not net profit. Rent, labor, tax, platform fees and refunds are not automatically included. No automatic publishing, store connection or website changes.
Source: PainFix Business Tools ·
Questions people ask first
Each answer starts with the useful part, then points you at the agency page. Nothing here is personal advice.
How do F-1 students handle U.S. taxes?
F-1 students start with the IRS pages for foreign students and scholars, and with Publication 519. Those pages explain the federal rules, including when Form 8843 comes up. This guide does not decide if you are a resident for tax purposes or if you must file.
How do I apply for an ITIN?
The IRS issues an Individual Taxpayer Identification Number to someone who needs to file a U.S. tax return and cannot get a Social Security number. Follow the IRS ITIN page for the current form and documents. An ITIN is not work permission, and it does not describe your immigration status.