IRS Publication 17 in plain English

Your federal income tax guide, Publication 17, in plain English

IRS Publication 17 is the government's big guide to filing as an individual. We turned each of its 14 chapters into a one-screen cheat sheet for tax years 2023 to 2026.

General U.S. tax information for tax years 2023 to 2026. Written by Prem Tax and Accounting Corp, a CPA firm, as short unofficial notes in our own words: the IRS publication controls. 2026 figures are planning figures until the IRS publishes Publication 17 (2026). This is not tax or legal advice for your situation.

Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 26, 2026.

Publication 17, "Pub 17" for short, is the IRS's general guide for people who file their own federal income tax return. It follows Form 1040 and its first three schedules, and points to other IRS publications for deeper topics. Here you get a short cheat sheet for each chapter, with the numbers for each year laid out so you can find yours. Think of this page as a friendly summary; the IRS publication has the last word.

The four parts and 14 chapters

Part one is the return itself (chapters 1 to 4), part two is income and adjustments (5 to 9), part three is deductions (10 to 12), and part four is figuring your tax and credits (13 and 14). The page numbers show where each chapter starts in Pub 17 (2025).

Chapter	What it covers	2025 page
1 Filing information	Who must file, due dates, refunds, penalties	6
2 Filing status	Choosing among the five statuses	21
3 Dependents	Who you can claim	26
4 Withholding and estimated tax	Paying during the year	37
5 Wages and earnings	Pay, benefits, what is taxable	47
6 Interest income	Bank and bond interest	54
7 Social Security benefits	How much is taxable	62
8 Other income	Canceled debt, unemployment, gambling	66
9 IRAs	Contributions and withdrawals	77
10 Standard deduction	Amounts and exceptions	92
11 Taxes you may deduct	The state and local tax limit	96
12 Other itemized deductions	Gambling losses and similar items	101
13 Figuring your tax	Tax Table, credits, payments, AMT	106
14 Child tax credit	Child and other dependent credits	108

Want dollar amounts only? Our key numbers by year page lines up standard deductions, brackets, retirement limits and credits for 2023 to 2026.

Which edition do you need?

Your return	Edition	Status as of October 26, 2026
2023	Pub 17 (2023)	Published
2024	Pub 17 (2024)	Published
2025, filed in 2026	Pub 17 (2025)	The IRS lists it as current
2026, filed in 2027	Pub 17 (2026)	Not published yet

All three editions share the same 14 chapters and titles, though figures, page numbers and some rules change from year to year. Recent covers are dated March 2024 (2023 edition), January 2025 and January 2026, so we expect Pub 17 (2026) around mid-January to February 2027. That is our guess, not an IRS date. Until then, 2026 figures here are planning figures from Rev. Proc. 2025-32 and the 2025 law.

What Pub 17 does not cover

People who are not U.S. citizens or residents: Pub 519, U.S. Tax Guide for Aliens.
U.S. citizens and residents living abroad: Pub 54.
Running a business: Pub 334 for small business, Pub 587 for business use of your home and Pub 225 for farmers.
Investments and property sales: Pub 550. Rental income (Pub 527), pensions (Pub 575), selling a home (Pub 523), medical costs (Pub 502) and charity (Pub 526) have their own publications too.
Life in two countries: see our India and U.S. tax guides.

Common questions

Which edition do I use for my 2025 return?

Pub 17 (2025). It is the edition written for returns covering 2025, which are filed in 2026.

Is there a Publication 17 for 2026 yet?

Not as of October 26, 2026. The IRS lists the 2025 edition as the current one.

Where should I start?

Begin with chapter 1 to see whether you must file, then chapters 2 and 3. After that, jump to the chapter that matches your income or deduction question.

Official sources

Keep reading

Want a CPA to look at your own return? Keshav Agrawal is a U.S. CPA and a Chartered Accountant (CA) from India. We prepare individual and business returns, answer IRS and state letters and plan ahead, online anywhere in the U.S. and in person in Aurora. Book a 20-minute call or send us a message.

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