Families, education and health coverage

What Form 5498-SA reports for HSA and Archer MSA contributions and year-end value, with the 2025 dates (IRS, 2025 instructions).

Self-employed people can deduct health insurance premiums on Schedule 1, within limits. Learn the net profit rule, the employer-plan rule, and Form 7206.

Parents can sometimes report a child's interest and dividends on their own return using Form 8814. Learn the child and parent rules.

For 2025 the standard medical mileage rate is 21 cents a mile. Learn which trips count, the parking and tolls you can add, and where it goes.

Medical costs count only if you itemize, and only the part above 7.5% of your adjusted gross income counts. Learn the rules and records.

Payments for caring for a foster child or adult in your home are often excluded from income. Learn the age limits and when payments are taxable.

Form 1098-E shows the student loan interest you paid in a year. Learn who sends it, when, and what to do if you did not get one.

Form 1095-C is a statement from some employers about the health coverage they offered. Learn who gets it, what it shows, and how it links to your return.

The IRS lists five filing statuses. Learn how your marital status on December 31 sets the choice, and what each status requires.

Employer reimbursements for medical care are generally not taxable. Learn how they can reduce your medical deduction and when they count as income.

Dependent care help from your employer can be excluded from income up to a yearly limit. Learn what counts, how box 10 works, and what to check.

Adoption expenses your employer pays may be excluded from income. Learn how box 12 code T works, how Form 8839 applies, and what records to keep.

A Coverdell ESA is an account for education costs. Learn the $2,000 yearly limit, the income limits, the age 30 rule, and when withdrawals are taxable.

Schedule 8812 figures the child tax credit, the credit for other dependents, and the additional child tax credit. Learn the lines and the limits.

Form 8962 reconciles the premium tax credit for 2025. Learn who must file, how it uses Form 1095-A, and where net credit and repayment go.

Form 8941 helps eligible small employers claim a credit for health insurance premiums. Learn the 2025 size and wage tests and where it goes.

Form 8889 reports HSA contributions, withdrawals, and the HSA deduction for 2025. Learn who must file and what each part covers.

Some visa holders must file Form 8843 to explain days they exclude from the substantial presence test. Learn who files and what to report.

Form 8815 can exclude interest from U.S. savings bonds cashed in 2025 to pay college costs. Learn the income limits and the rules.

Form 1099-SA reports withdrawals from an HSA, Archer MSA or MA MSA. Learn the box codes, when a withdrawal is not taxable, and which form reports it.

Form 1099-H reports health coverage tax credit advance payments made for you. Learn what each box shows and what to check.

Form 1095-B reports health coverage for you and your tax family. Learn who sends it, how it differs from 1095-A and 1095-C, and what to keep.

Deduct up to $2,500 of student loan interest, even without itemizing. See the 2026 income phase-out limits from Revenue Procedure 2025-32.

The IRS sorts dependents into two groups, and each group has its own tests. Learn the rules for each, with links to IRS pages.

How HSA eligibility and HDHP rules work, 2026 contribution limits, Form 8889, Forms 1099-SA and 5498-SA, qualified expenses, and penalties.

A custodial parent can sign Form 8332 to let the other parent claim a child. Learn the rules, the signatures, and what to attach.

A 529 withdrawal can be tax free for qualified education costs. Form 1099-Q splits the amount into earnings and basis. Learn how to read it.

Form 1095-A reports your 2025 Marketplace coverage and feeds Form 8962. Learn what each part shows and what to do if the form is late or wrong.

How divorce affects your return: filing status on December 31, alimony after 2018, child support, retirement accounts, who claims the kids, name changes.

How the child tax credit works on a 2025 return: the $2,200 amount, the refundable part, the income rule, and the other dependent credit.

How the child and dependent care credit works for tax year 2026: Form 2441, qualifying persons, expense limits, employer FSAs, and provider TINs.

How the adoption credit limit works, the 2026 income phase-out, the refundable part, carryforwards, and special needs adoptions on Form 8839.

Head of household can mean a bigger standard deduction. Learn the three IRS tests that decide whether you qualify.

Form 1098-T, education credits, and student loan interest for 2026 returns, with a worked example and a checklist to keep your paperwork tidy.

The Child Tax Credit can be worth up to $2,200 per child for tax year 2026. Learn the age, residency, and Social Security number rules, with an example.