Filing taxes for the first time in the United States can feel confusing. The good news: the basic steps are the same for almost everyone. Here is what you need to know for the 2026 tax year, filed in 2027.
Do you have to file?
You generally must file if your income is above the standard deduction for your filing status, if you had self-employment income of $400 or more, or if you want to get back taxes that were withheld from your paycheck. Even when it is not required, filing is often worth it to claim a refund or credits.
Your tax residency
For taxes, "resident" does not mean the same as for immigration. You are usually a tax resident if you have a green card or you pass the substantial presence test, which counts the days you were physically in the U.S. this year and the two previous years. Residents report their worldwide income on Form 1040.
Your filing status
Single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. Your status changes your tax brackets and your standard deduction.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Social Security number or ITIN
You need a Social Security number or an ITIN for yourself and anyone you claim on the return. If you are not eligible for a Social Security number, you can apply for an ITIN with your first return.
Deadline and refunds
The deadline for 2026 returns is April 15, 2027. If you need more time, you can request an extension, but it extends the time to file, not to pay. E-filed returns with direct deposit are usually the fastest way to get a refund, and you can track it with the IRS "Where's My Refund?" tool.
Nevada
Nevada has no state income tax, so most people in Las Vegas only file a federal return.