Updated October 19, 2026. Quick answer: Publication 17 is the IRS general guide to filing an individual federal income tax return, arranged to follow Form 1040. The edition on irs.gov is for 2025 returns and runs from filing rules through deductions and credits.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| Single, under 65: file if gross income was at least (Table 1-1) | $15,750 |
| Married filing jointly, both spouses under 65 (Table 1-1) | $31,500 |
| Maximum child tax credit per qualifying child (chapter 14) | $2,200 |
| Maximum credit for other dependents per eligible dependent (chapter 14) | $500 |
| Maximum additional child tax credit per qualifying child (chapter 14) | $1,700 |
| Maximum enhanced deduction for seniors, per person (chapter 10) | $6,000 |
| Period of limitations for a return with no special facts (Table 1-6) | 3 years |
What the publication covers
The first page of the web edition reads “For use in preparing 2025 Returns”. The introduction says “This publication covers the general rules for filing a federal income tax return.” It explains how it is built: “Pub. 17 closely follows Form 1040, U.S. Individual Income Tax Return, and Form 1040-SR, U.S. Tax Return for Seniors, and their three Schedules 1 through 3.” It also says “Pub. 17 is divided into four parts.”
The parts and chapters in plain words
Part One, The Income Tax Return, has Filing Information, Filing Status, Dependents, and Tax Withholding and Estimated Tax. Part Two, Income and Adjustments to Income, has Wages, Salaries, and Other Earnings; Interest Income; Social Security and Equivalent Railroad Retirement Benefits; Other Income; and Individual Retirement Arrangements (IRAs). Part Three, Standard Deduction, Itemized Deductions, and Other Deductions, has chapters on the standard deduction, taxes, and other itemized deductions. Part Four, Figuring Your Taxes, and Refundable and Nonrefundable Credits, has How To Figure Your Tax and Child Tax Credit and Credit for Other Dependents.
The back of the publication has the Tax Tables and the section Your Rights as a Taxpayer, which lists the Taxpayer Bill of Rights.
Filing rules and dates
The IRS publication says “If you are a U.S. citizen or resident, whether you must file a return depends on three factors.” Those are gross income, filing status and age. It adds “The filing requirements apply even if you don’t owe tax.”
The What’s New section says “File Form 1040 or 1040-SR by April 15, 2026.” It also describes extra time: “You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you request an extension.”
Table 1-6 covers how long the IRS and taxpayers have to act. The first row reads “File a return and (2), (3), and (4) don’t apply to you, 3 years.”
Deductions and credits
On the enhanced deduction for seniors, chapter 10 says “The maximum amount of the deduction is $6,000 per person.” Table 10-1 is the standard deduction chart for most people, Table 10-2 is for people born before January 2, 1961, or who are blind, and Table 10-3 is a worksheet for dependents.
On the child tax credit, chapter 14 says “The CTC is a credit that may reduce your tax by as much as $2,200 for each child who qualifies you for the credit.” and “The ODC is a credit that may reduce your tax by as much as $500 for each eligible dependent.”
Tables, figures and worksheets inside it
The publication includes Worksheet 2-1, Cost of Keeping Up a Home; Worksheet 3-1, Worksheet for Determining Support; Worksheet 5-1, Figuring the Cost of Group-Term Life Insurance To Include in Income; Worksheet 7-1, A Quick Way To Check if Your Benefits May Be Taxable; Worksheet 9-1, Figuring Your Modified AGI; and Worksheet 9-2, Modified AGI for Roth IRA Purposes. Figure 4-A asks whether you have to pay estimated tax. Table 4-1 gives general due dates for estimated tax installment payments.
This site has pages on Form 1040, Form 1040 worksheets, the IRA deduction worksheet and the Form 1040-ES estimated tax worksheet.
Where to go next
For a line by line view, see Form 1040 line by line. For deductions, see the 2025 standard deduction and Schedule A. For credits, see the child tax credit and Schedule 8812.
Where this comes from
The IRS page About Publication 17 opens with “Publication 17 covers the general rules for filing a federal income tax return.” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 17 (2025), Your Federal Income Tax, as served on irs.gov on October 19, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Treating Pub. 17 as the full rulebook. The introduction says that many subjects are discussed in greater detail in other IRS publications, and it points to them.
- Reading the 3 years in Table 1-6 as the only period. The same table lists 6 years for some unreported income and no limit when no return is filed.
- Assuming no filing is needed when no tax is owed. The publication says the filing requirements apply even if you don’t owe tax.
- Using the dependent worksheet for everyone. Table 10-3 says to use it only if someone else can claim you as a dependent.
Related: IRS publications by number, Form 1040, Form 1040 line by line, Form 1040 worksheets, 2025 standard deduction, Schedule A, Child tax credit, and Schedule 8812.
Sources
- IRS, Publication 17 (2025), Your Federal Income Tax (irs.gov): https://www.irs.gov/publications/p17
- IRS, About Publication 17 (irs.gov): https://www.irs.gov/forms-pubs/about-publication-17
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.