Tax season 2025 is here. Many Americans are starting to think about preparing returns. Some of us are putting it off.

Here are answers to common questions that crop up as April 15 approaches.

When is the tax deadline in 2025?

April 15. Tax Day always falls on that date, unless April 15 is a weekend or holiday. This year, it comes on a Tuesday.

Does the IRS offer free tax preparation?

Yes. Some taxpayers in many states are able to prepare and file their 2024 federal income taxes online directly to the IRS through the Direct File program. And the IRS Free File program offers free filing to taxpayers with limited income.

Direct File, piloted last year, will roll out in 24 states this year. The IRS describes Direct File as a free and secure option for Americans with relatively simple taxes. The software allows taxpayers to check their math and to make sure they are getting the maximum refund.

What are the new income tax brackets?

Here are the tax brackets for 2024, which are the taxes you pay in 2025.

Income tax is progressive: the more you earn, the more you pay as a percentage of your earnings. Each bracket represents a range of incomes subject to a particular tax rate.

For the top individual tax bracket, the 2024 income threshold was raised to $609,350. Above that income, you pay the top tax rate, 37%.

Here are the other 2024 tax brackets for individual filers:

• 35% for incomes over $243,725. 
• 32% for incomes over $191,950.
• 24% for incomes over $100,525.
• 22% for incomes over $47,150.
• 12% for incomes over $11,600. 
• 10% for income at or below $11,600.

And here are the 2024 tax brackets for married couples filing joint returns:

• 37% for incomes greater than $731,200. 
• 35% for incomes over $487,450.
• 32% for incomes over $383,900. 
• 24% for incomes over $201,050. 
• 22% for incomes over $94,300. 
• 12% for incomes over $23,200. 
• 10% for income at or below $23,200.

What is the new standard deduction?

The standard deduction for 2024 is $14,600 for individuals, $29,200 for married couples filing jointly.

What is the standard deduction for seniors?

People over 65 qualify for an additional standard deduction. For 2024, it’s $1,950 if you are single or filing as a head of household, and $1,550 for married taxpayers.

Have itemized deductions changed?

There are no new tax deductions for 2024, Intuit TurboTax reports. Itemized deductions “remain mostly the same” in 2024, according to Charles Schwab. A few specifics:

◾ State and local taxes: Taxpayers who itemize may deduct up to $10,000 in property, sales, or income taxes they have already paid to local or state governments.

◾ Mortgage interest: You can generally deduct interest paid on the first $750,000 of mortgage debt, according to NerdWallet. People who bought a house before Dec. 16, 2017, may deduct interest on the first $1 million.

◾ Medical expenses: You may deduct only medical and dental expenses that exceed 7.5% of your adjusted gross income.

What is the Social Security tax limit for 2024?

There's a limit to how much of your earnings are taxed by the Social Security Administration, at a rate of 6.2%. (Self-employed workers pay 12.4%.)

In 2024, wages beyond $168,600 were not taxed for Social Security. In 2025, the "wage base limit" rises to $176,100. If you earn more than that, you get to keep that much more of your earnings.

What are the new IRA and 401(k) contribution limits?

Employees who participate in company retirement plans could generally contribute $23,000 to their 401(k) in 2024. Those who didn’t participate in an employer-sponsored plan could contribute $7,000 to an individual retirement account (IRA).

For 2025, the limits are $23,500 on 401(k) contributions and $7,000 on IRAs.

People 50 and older have higher limits. And, starting in 2025, people ages 60 to 63 are allowed even higher "catch-up" contributions.

What is the new health savings account (HSA) contribution limit?

HSA contribution limits were $4,150 for individual coverage and $8,300 for family coverage in 2024, according to Fidelity. In 2025, they rise to $4,300 and $8,550.

What is the income limit for child tax credits?

The 2024 child tax credit is worth up to $2,000 per qualifying child, according to NerdWallet. The credit decreases if your modified adjusted gross income exceeds $200,000, or $400,000 for a married couple filing jointly.

What’s the difference between filing as single or head of household?

You can claim “Head of Household” status if you are single or unmarried and maintain a household that includes a child or relative. The status provides for a larger standard deduction and more generous tax rates, according to H&R Block.  

Where can I find a tax refund estimator?

TurboTax, H&R Block, NerdWallet and AARP all offer tax refund estimators.

Where's my refund?

You can expect your tax refund in a month or less, in most cases. The IRS says it issues most refunds within 21 calendar days. Paper returns, however, can take four weeks or more. Allow for time for the refund check to reach your bank account or mailbox.

Contributing: Medora Lee.