Scholarships and fellowship grants are now reported on Schedule 1, line 8r.

For 2022, the standard deduction amount has been increased for all filers. For more information, see chapter 1, later. Generally, the amount of income you can receive before you must file a return has been increased. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse. The rules for the filing status have not changed. The filing status qualifying widow(er) is now called qualifying surviving spouse. See chapter 1, later.įiling status name changed to qualifying surviving spouse.

The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia even if you don't live in the District of Columbia. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/Pub17.ĭue date of return. Most of these changes are discussed in more detail throughout this publication.įuture developments. This section summarizes important tax changes that took effect in 2022.

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