How to Maximize Your Tax Refund Legally in 2025
Table of Contents
- Navigating 2025 Tax Law: Key Changes and Their Impact
- Maximizing Deductions: Standard vs. Itemized
- Unleashing the Power of Tax Credits
- Strategic Savings: Tax-Advantaged Accounts
- The Self-Employed Advantage: Business-Specific Savings
- Staying Ahead: Trends and Best Practices
- Frequently Asked Questions (FAQ)
As tax season approaches, the prospect of a larger refund can feel like a welcome bonus. For 2025, several legislative updates and persistent tax-saving strategies offer significant opportunities to legally boost your return. Understanding the nuances of new laws and how they interact with your personal financial situation is key to maximizing your financial advantage. This guide delves into the essential information you need to navigate the 2025 tax year and ensure you're not leaving any money on the table when you file.
Navigating 2025 Tax Law: Key Changes and Their Impact
The tax landscape for 2025, filed in April 2026, has been shaped by recent legislative actions, most notably the "One Big Beautiful Bill" signed on July 4, 2025. This legislation makes several key provisions permanent and introduces others that can directly affect your refund. The IRS commenced its 2025 filing season on January 27, 2025, accepting returns for the 2024 tax year, but planning for the upcoming year is where significant gains can be made. Many tax cuts that were set to expire have now been permanently extended, including the valuable 20% deduction for qualified business income. This ensures a consistent benefit for business owners. Furthermore, the standard deduction has been adjusted for inflation, increasing to $15,750 for single filers, $23,625 for heads of households, and $31,500 for married couples filing jointly. These higher figures simplify tax preparation for many by making the standard deduction more attractive than itemizing.
A notable new provision is the "bonus" deduction for seniors aged 65 and older, available from 2025 through 2028. This offers an additional $6,000 deduction, though it is subject to income-based phase-outs. For families, the Child Tax Credit sees a welcome increase to $2,200 per qualifying child, with up to $1,700 of that amount being refundable. This means even if you owe no tax, you could still receive a payout for a portion of this credit. The often restrictive State and Local Tax (SALT) deduction cap has also been temporarily raised to $40,000 for 2025, providing relief to those in high-tax states, though it too has income limitations. For those who receive tips as part of their income, a temporary deduction of up to $25,000 is available from 2025 to 2028. On the retirement front, contribution limits for 401(k)s and IRAs have been increased, encouraging greater long-term savings with immediate tax benefits.
Understanding these changes is the first step. The average U.S. tax refund in 2024 was $3,167, and while this is a substantial amount, it's estimated that over $1 billion in refunds goes unclaimed annually. This underscores the importance of thorough tax preparation. Over half of all tax returns are filed with professional assistance, a trend likely to continue as tax laws become more complex. The IRS anticipates processing over 140 million individual returns for the 2024 tax year.
Key Legislative Updates for 2025
| Provision | Benefit/Change | Availability |
|---|---|---|
| Permanent Extension of TCJA Tax Cuts | 20% Qualified Business Income Deduction Made Permanent | Ongoing |
| Increased Standard Deduction (2025) | Single: $15,750; HoH: $23,625; MFJ: $31,500 | Tax Year 2025 |
| Senior Bonus Deduction | Additional $6,000 for age 65+ (income phase-out) | 2025-2028 |
| Child Tax Credit (CTC) | Up to $2,200 per child; $1,700 refundable | Tax Year 2025 |
| SALT Deduction Cap Increase | Temporary increase to $40,000 (income phase-out) | Tax Year 2025 |
| Tip Income Deduction | Up to $25,000 for eligible taxpayers | 2025-2028 |
My opinion: The legislative landscape for 2025 presents a favorable environment for taxpayers seeking to maximize their refunds. The permanence of key tax cuts and the increased deductions offer tangible financial benefits. Staying informed about these updates is crucial for effective tax planning.
Maximizing Deductions: Standard vs. Itemized
When it comes to reducing your taxable income, you have two primary paths: the standard deduction or itemizing. The standard deduction is a fixed dollar amount that reduces your adjusted gross income (AGI) and is determined by your filing status, age, and whether you are blind. For the 2025 tax year, the amounts have seen a helpful increase due to inflation adjustments. As mentioned, single filers can claim $15,750, heads of household $23,625, and married couples filing jointly $31,500. These increased amounts mean that more taxpayers than ever might find the standard deduction to be the most advantageous choice, simplifying their tax filing process.
However, itemizing deductions can be more beneficial if your eligible expenses exceed these standard amounts. This requires diligent record-keeping and understanding which expenses qualify. The State and Local Tax (SALT) deduction, now capped at $40,000 for 2025, is a significant itemized deduction for many, particularly those in high-tax jurisdictions. Home mortgage interest remains a deductible expense, as does interest paid on loans used for a second home. Medical and dental expenses can be itemized, but only the amount exceeding 7.5% of your AGI is deductible, so this is often beneficial only for those with substantial, unreimbursed medical costs. Charitable donations are another common itemized deduction. To maximize this, consider donating appreciated stock held for over a year, as you can often deduct the fair market value and avoid capital gains tax. Also, keep meticulous records of cash donations and goods donated to charities.
Student loan interest is a valuable deduction, allowing you to deduct up to $2,500 of the interest paid on qualified student loans each year. The deductibility of this interest phases out at higher income levels. It's important to note that you cannot claim both the standard deduction and itemized deductions. Therefore, a careful comparison is necessary to determine which strategy yields the greatest tax savings. If your combined itemized expenses, such as state income taxes, property taxes, mortgage interest, charitable contributions, and medical expenses (exceeding the AGI threshold), surpass the standard deduction for your filing status, then itemizing is the way to go. Otherwise, the standard deduction offers a simpler and often equally beneficial path to reducing your taxable income.
For instance, a single filer who paid $12,000 in state income tax, $8,000 in mortgage interest, and made $2,000 in charitable donations would have total itemized deductions of $22,000. Since this exceeds the single filer standard deduction of $15,750 for 2025, they would benefit more from itemizing. Conversely, someone with lower deductible expenses would simply take the higher standard deduction. The decision hinges on a clear calculation of your potential itemized expenses against the applicable standard deduction amount.
Standard vs. Itemized Deductions: A Quick Look
| Feature | Standard Deduction (2025) | Itemized Deductions |
|---|---|---|
| Benefit | Fixed amount, simplifies filing | Potentially larger reduction if expenses are high |
| Filing Status Impact | Single: $15,750; HoH: $23,625; MFJ: $31,500 | Varies based on specific expenses |
| Key Deductions | N/A | SALT, Mortgage Interest, Medical (above 7.5% AGI), Charitable Donations, Student Loan Interest |
| Record Keeping | Minimal | Extensive documentation required |
My opinion: The choice between the standard deduction and itemizing is a strategic one that depends entirely on an individual's financial situation. Meticulous record-keeping for potential itemized deductions is a small price to pay if it leads to a significantly larger reduction in taxable income.
Unleashing the Power of Tax Credits
While deductions reduce your taxable income, tax credits are even more powerful because they reduce your tax liability dollar-for-dollar. This direct reduction means credits can significantly increase your refund, especially if they are refundable. For 2025, the Child Tax Credit (CTC) has been enhanced to a maximum of $2,200 per qualifying child, with up to $1,700 of this amount being refundable. This is a substantial boost for families, offering direct financial relief. Eligibility for the CTC is subject to income limitations and the child meeting specific criteria, such as age and residency.
The Earned Income Tax Credit (EITC) continues to be a vital resource for low-to-moderate income taxpayers. For 2025, the potential credit amounts range from $649 for those with no qualifying children to an impressive $8,046 for those with three or more. The maximum AGI to qualify for the EITC varies by the number of children and filing status, reaching up to $68,675 for joint filers with three or more children. This credit is specifically designed to support working individuals and families and can result in a substantial refund.
Education expenses are often a significant financial undertaking, and several credits can help mitigate these costs. The American Opportunity Tax Credit (AOTC) offers up to $2,500 per student for the first four years of higher education and is partially refundable, meaning you could receive a portion back even if you owe no tax. The Lifetime Learning Credit (LLC) provides up to $2,000 for educational expenses, though it is non-refundable. Both credits have income phase-outs, so it's important to check your eligibility based on your AGI. Keep detailed records of tuition, fees, and other qualified educational expenses.
Another valuable, though often overlooked, credit is the Saver's Credit. This credit is available to low-to-moderate income taxpayers who contribute to retirement accounts like IRAs or 401(k)s. It can provide a credit of up to 50% of your contribution, with maximum contribution limits applying. The Saver's Credit can be claimed in addition to any deductions for those contributions, effectively providing a double benefit. Understanding whether credits are refundable or non-refundable is key; refundable credits, like the CTC and EITC, can result in a payment to you, while non-refundable credits can only reduce your tax liability to zero.
For example, a family with two children who qualifies for the full $2,200 CTC per child receives $4,400 in credits. If they owe $3,000 in taxes, the CTC first reduces their tax bill to $0. Since $1,400 of that credit ($4,400 total credit - $3,000 tax owed) is refundable, they would receive a $1,400 refund. This direct financial impact highlights the importance of claiming all eligible credits.
Key Tax Credits for 2025
| Credit Name | Maximum Benefit | Refundable Portion | Key Considerations |
|---|---|---|---|
| Child Tax Credit (CTC) | $2,200 per child | Up to $1,700 | Age, residency, income limits |
| Earned Income Tax Credit (EITC) | Up to $8,046 (3+ children) | Fully refundable | Income limits, work status |
| American Opportunity Tax Credit (AOTC) | Up to $2,500 per student | Partially refundable | First 4 years of higher ed, expenses |
| Lifetime Learning Credit (LLC) | Up to $2,000 | Non-refundable | Any level of education, expenses |
| Saver's Credit | Up to 50% of contribution | Partially refundable | Low-to-moderate income, retirement contributions |
My opinion: Tax credits represent a direct reduction in tax liability, making them exceptionally valuable for increasing refunds. Prioritizing the identification and claim of all eligible credits, especially refundable ones, should be a cornerstone of any tax strategy.
Strategic Savings: Tax-Advantaged Accounts
Making contributions to specific financial accounts offers a dual benefit: it can lower your current tax bill while simultaneously building wealth for the future. These tax-advantaged accounts are powerful tools for both tax deferral and long-term financial security. For example, contributing to a 401(k) or similar employer-sponsored retirement plan directly reduces your taxable income for the year. The employee contribution limit for 2025 has been raised to $23,500, with an additional catch-up contribution of $7,500 allowed for those aged 50 and over, bringing the total to $31,000. These pre-tax contributions lower your AGI, potentially making you eligible for other tax benefits or reducing your overall tax bracket.
Traditional Individual Retirement Arrangements (IRAs) also offer the potential for tax-deductible contributions. While the ability to deduct IRA contributions may be limited by your income and participation in a workplace retirement plan, the phase-out levels for these deductions have been adjusted upwards for 2025, potentially allowing more individuals to benefit from this deduction. For those under 50, the contribution limit for IRAs is $7,000, with an additional $1,000 catch-up contribution available for those 50 and older, totaling $8,000. It is essential to consult the IRS guidelines for IRA deductibility based on your specific circumstances.
Health Savings Accounts (HSAs) represent another excellent tax-advantaged vehicle, particularly for those with high-deductible health plans. HSAs offer a triple tax advantage: contributions are tax-deductible, the funds grow tax-free, and withdrawals for qualified medical expenses are also tax-free. This makes them incredibly efficient for managing healthcare costs and saving for future medical needs. The contribution limits for HSAs in 2025 are $4,150 for self-only coverage and $8,300 for family coverage, with an additional $1,000 catch-up contribution for individuals aged 55 and older. The flexibility of HSAs, allowing funds to be used for a wide range of medical services, equipment, and even long-term care insurance premiums, makes them a compelling savings tool.
By strategically utilizing these accounts, you not only reduce your current tax burden but also make significant strides towards your long-term financial goals. The tax savings from contributions to 401(k)s, traditional IRAs, and HSAs can directly contribute to a larger tax refund, while the accumulated growth provides a solid foundation for retirement or future healthcare needs. For example, a taxpayer contributing $10,000 to their 401(k) and $7,000 to a traditional IRA (assuming deductibility) could reduce their taxable income by $17,000, potentially saving thousands in taxes depending on their marginal tax rate.
Tax-Advantaged Account Contribution Limits (2025)
| Account Type | Employee Contribution Limit | Catch-Up Contribution (Age 50+) | Deductibility/Tax Benefit |
|---|---|---|---|
| 401(k) / 403(b) | $23,500 | $7,500 | Pre-tax contributions reduce taxable income |
| Traditional IRA | $7,000 | $1,000 | Contributions may be tax-deductible |
| Health Savings Account (HSA) | Self-Only: $4,150 Family: $8,300 |
$1,000 (Age 55+) | Deductible contributions, tax-free growth & withdrawals for medical expenses |
My opinion: Leveraging tax-advantaged accounts is a fundamental strategy for both immediate tax savings and long-term financial health. The consistent application of these savings vehicles can yield substantial benefits over time.
The Self-Employed Advantage: Business-Specific Savings
For freelancers, independent contractors, and small business owners, the tax code offers numerous opportunities to reduce taxable income. The permanent extension of the 20% Qualified Business Income (QBI) deduction at 20% is a significant advantage, allowing eligible taxpayers to deduct a portion of their business profits. This deduction is taken below the line, meaning it reduces taxable income after AGI is calculated.
When starting a business, up to $5,000 in startup expenses can be deducted in the first year. These include costs like legal fees for incorporation, branding, and initial advertising. Any startup costs exceeding this $5,000 limit must be amortized over the business's first 180 months. Business meals are now 50% deductible, provided they are not lavish or extravagant and are incurred while traveling away from home on business. This deduction applies to the cost of food and beverages consumed during business meetings or while on business trips.
Home office expenses are a significant deduction for many self-employed individuals who regularly use a portion of their home for business. This can include a prorated share of rent, utilities, homeowners insurance, and property taxes. To qualify, the space must be used exclusively and regularly for business. Software and online tools essential for your business operations, such as project management software, accounting tools, or creative subscriptions, are also generally 100% deductible as ordinary and necessary business expenses. Keeping track of these subscriptions is vital.
Business mileage is another area where substantial savings can be realized. Instead of tracking actual expenses for your vehicle (gas, maintenance, insurance), you can opt for the standard mileage rate, which is updated annually by the IRS. For 2025, this rate is set at $0.67 per mile for business use. Utilizing mileage tracking apps or meticulous logs is crucial for documenting these deductible miles. This not only reduces taxable income but also offers a more straightforward way to account for vehicle-related business costs. Self-employed individuals also have access to retirement savings options like Solo 401(k)s and SEP IRAs, which offer even higher contribution limits than traditional IRAs, further enhancing tax-deferred savings.
For example, a freelance graphic designer earning $70,000 in business income could potentially deduct 20% of that as QBI ($14,000). If they also had $5,000 in deductible home office expenses, $2,000 in business software subscriptions, and drove 5,000 business miles at the 2025 rate ($3,350), their total deductions beyond the QBI deduction would be $10,350. These deductions significantly reduce their taxable business income, directly impacting their overall tax liability and potential refund.
Business Deductions for Self-Employed Individuals
| Expense Type | Deductible Amount/Rule | Record Keeping Necessity |
|---|---|---|
| Qualified Business Income (QBI) Deduction | Up to 20% of qualified business income | Income statements, business structure details |
| Startup Expenses | Up to $5,000 in the first year | Receipts for incorporation, legal fees, branding |
| Business Meals | 50% deductible | Receipts, documentation of business purpose |
| Home Office Expenses | Prorated share of rent, utilities, etc. | Exclusive and regular use, expense receipts |
| Business Mileage | $0.67 per mile (2025 rate) | Mileage logs, destination, purpose |
My opinion: The self-employed have a unique opportunity to significantly offset their tax liability through diligent tracking of business expenses. These deductions are not loopholes, but rather legitimate ways to account for the costs of running a business.
Staying Ahead: Trends and Best Practices
In the dynamic world of tax, staying current with trends and adopting proactive practices is paramount. The increasing reliance on digital tools for financial management is a significant trend. Sophisticated apps for expense tracking, mileage logging, and document storage make it easier than ever to maintain the organized records necessary for claiming deductions and credits. This digital shift not only streamlines tax preparation but also minimizes the risk of errors or missed opportunities.
Proactive tax planning throughout the year, rather than solely during tax season, is another critical best practice. Tax laws are constantly updated, and inflation adjustments are made annually. By understanding these changes and evaluating your financial situation regularly, you can make informed decisions about investments, contributions to retirement accounts, and spending that can lead to substantial tax savings. This forward-thinking approach can transform tax preparation from a reactive chore into a strategic financial management activity.
The IRS is also evolving, with an increased emphasis on virtual assistance. Enhanced online tools, virtual assistants, and voicebot services are being developed to help taxpayers with inquiries, particularly regarding refunds, aiming to improve efficiency and reduce wait times. This digital transformation in taxpayer services reflects a broader trend towards accessible and immediate information.
A crucial aspect of maximizing your refund is understanding the difference between refundable and non-refundable tax credits. Non-refundable credits, such as the Lifetime Learning Credit, can reduce your tax liability to zero but won't result in a refund beyond that. Refundable credits, like the Child Tax Credit (partially) and the Earned Income Tax Credit, can result in a payout even if you owe no tax. Being aware of which credits fall into which category is essential for accurately projecting your potential refund. For example, if you owe $500 in taxes and have a $1,000 non-refundable credit, your tax liability becomes $0. If you have a $1,000 refundable credit, your tax liability becomes $0, and you receive an additional $500 back as a refund.
Consider the example of a senior taxpayer. If they are single, over 65, and have a moderate income, they benefit from the increased standard deduction of $15,750, plus an additional $6,000 senior bonus deduction, totaling $21,750 in potential standard deduction. If their itemized deductions are less than this, they would take the higher standard deduction. This significant reduction in taxable income demonstrates how legislative updates can directly translate into greater refunds. Similarly, a freelancer meticulously tracking business expenses can claim the QBI deduction alongside other business write-offs, substantially lowering their tax burden. For families, the enhanced Child Tax Credit provides a direct avenue for a larger refund, especially with its increased refundable portion.
Important Trends in Tax Preparation
| Trend | Implication for Taxpayers | Best Practice |
|---|---|---|
| Digital Record-Keeping | Easier tracking of expenses and credits | Utilize apps and cloud storage for financial documents |
| Proactive Tax Planning | Maximizes savings through year-round strategy | Regularly review financial activities for tax implications |
| Virtual Tax Assistance | Improved accessibility to IRS services | Explore online tools and IRS virtual resources |
| Refundable vs. Non-Refundable Credits | Understanding payout potential of credits | Clarify credit types and their impact on refunds |
My opinion: Embracing technology and proactive planning are no longer optional but essential for effective tax management. The ability to leverage digital tools and stay informed about legislative changes directly translates to greater financial efficiency.
Frequently Asked Questions (FAQ)
Q1. What is the main goal of maximizing your tax refund legally?
A1. The primary goal is to ensure you receive all the tax money that is rightfully yours, either by reducing your tax liability through deductions and credits or by receiving a refund of overpaid taxes.
Q2. What is the new "bonus" deduction for seniors in 2025?
A2. It's an additional $6,000 deduction available for individuals aged 65 and older from 2025 through 2028, subject to income-based phase-outs.
Q3. How has the Child Tax Credit changed for 2025?
A3. The maximum Child Tax Credit has increased to $2,200 per qualifying child, with up to $1,700 of that amount being refundable.
Q4. What is the updated SALT deduction cap for 2025?
A4. The State and Local Tax (SALT) deduction cap has been temporarily increased to $40,000 for tax year 2025, with income-based phase-outs applying.
Q5. Can I deduct my student loan interest in 2025?
A5. Yes, you can deduct up to $2,500 of student loan interest paid, provided you meet certain income and eligibility requirements.
Q6. How does the standard deduction for 2025 compare to previous years?
A6. The standard deduction amounts for 2025 have been increased for inflation: $15,750 for single filers, $23,625 for heads of household, and $31,500 for married couples filing jointly.
Q7. What is the Qualified Business Income (QBI) deduction?
A7. It's a deduction that allows eligible self-employed individuals and small business owners to deduct up to 20% of their qualified business income.
Q8. Are business meals still deductible?
A8. Yes, business meals are 50% deductible, provided they are ordinary and necessary expenses incurred during business travel or meetings.
Q9. What are the key benefits of contributing to an HSA?
A9. HSAs offer a triple tax advantage: tax-deductible contributions, tax-free growth, and tax-free withdrawals for qualified medical expenses.
Q10. What is the difference between a refundable and non-refundable credit?
A10. Refundable credits can result in a payment to you even if you owe no tax, while non-refundable credits can only reduce your tax liability down to zero.
Q11. How much can I contribute to a 401(k) in 2025?
A11. The employee contribution limit for 2025 is $23,500, with an additional $7,500 catch-up contribution for those aged 50 and over.
Q12. Are education credits still available for 2025?
A12. Yes, the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC) remain available for eligible educational expenses.
Q13. What is the Saver's Credit?
A13. It's a credit for low-to-moderate income taxpayers who contribute to retirement accounts, offering up to a 50% credit on contributions.
Q14. How can I benefit from the increased standard deduction?
A14. By taking the standard deduction, you reduce your taxable income by a fixed amount. The 2025 increases make it a more attractive option for many taxpayers.
Q15. What are some common itemized deductions I should track?
A15. Common itemized deductions include state and local taxes (up to the cap), home mortgage interest, medical expenses above 7.5% of AGI, and charitable donations.
Q16. What qualifies as a business expense for a freelancer?
A16. Ordinary and necessary expenses include things like home office costs, supplies, software, professional development, and business travel.
Q17. How do I claim the home office deduction?
A17. You must use a portion of your home exclusively and regularly for business. You can then deduct a prorated share of relevant home expenses.
Q18. What is the mileage rate for business use in 2025?
A18. The standard mileage rate for business use in 2025 is $0.67 per mile.
Q19. How can I stay updated on tax law changes?
A19. Stay informed by visiting the IRS website, consulting tax professionals, and following reputable financial news sources.
Q20. What is the benefit of digital record-keeping for taxes?
A20. Digital tools make it easier to organize, store, and retrieve financial documents, reducing errors and simplifying tax preparation.
Q21. What does "taxable income" mean?
A21. It's the portion of your income that is subject to tax after all allowable deductions have been subtracted.
Q22. Can I deduct expenses for professional development?
A22. Yes, if the education maintains or improves skills required for your current business or if it's required by your employer or by law to keep your job, it's generally deductible.
Q23. What if I have more than one type of retirement account?
A23. You can contribute to multiple retirement accounts, but you must adhere to the individual contribution limits for each type of account.
Q24. Is there a deduction for business startup costs?
A24. Yes, up to $5,000 in startup expenses can be deducted in the first year, with the remainder amortized.
Q25. What is the impact of the "One Big Beautiful Bill" on 2025 taxes?
A25. It made several key tax cuts permanent and introduced or extended provisions like the senior bonus deduction and increased SALT cap.
Q26. How can I verify if a credit is refundable?
A26. Tax software typically identifies credits as refundable or non-refundable, and IRS publications provide detailed information on each credit's nature.
Q27. Can I claim the Child Tax Credit and the Earned Income Tax Credit simultaneously?
A27. Yes, you can claim both credits if you meet the eligibility requirements for each.
Q28. What is the average tax refund for 2024?
A28. The average U.S. tax refund in 2024 was $3,167.
Q29. What should I do if I think I have unclaimed tax refunds?
A29. You can file amended tax returns for up to three years past the original due date to claim refunds for those years.
Q30. Is it always better to itemize if I have deductions?
A30. No, you should only itemize if your total eligible itemized deductions exceed the standard deduction amount for your filing status.
Disclaimer
This article is written for general information purposes and cannot replace professional advice. Tax laws are complex and subject to change. Consult with a qualified tax professional for advice specific to your situation.
Summary
Maximizing your 2025 tax refund involves understanding legislative updates like permanent tax cuts, increased standard deductions, and enhanced credits such as the Child Tax Credit. Strategically leveraging itemized deductions, tax-advantaged accounts like 401(k)s and HSAs, and specific business deductions for the self-employed can further boost your savings. Proactive tax planning, digital record-keeping, and a clear understanding of refundable credits are key best practices. Consulting a tax professional is recommended for personalized guidance.
📌 Editorial & Verification Information
Author: Smart Insight Research Team
Reviewer: Davit Cho
Editorial Supervisor: SmartFinanceProHub Editorial Board
Verification: Official documents & verified public web sources
Publication Date: Oct 23, 2025 | Last Updated: Oct 23, 2025
Ads & Sponsorship: None
Contact: mr.clickholic@gmail.com
Relevant Government Resources
For official information and further details, please refer to the following government resources:
Internal Revenue Service (IRS): irs.gov
USA.gov - Taxes: usa.gov/taxes
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