Which ITR form should you file?
Answer a few questions about your income. We'll tell you the right form for FY 2025-26, and why.
- Official rules for AY 2026-27
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Questions people often ask
I'm salaried and sold some mutual funds. Can I still use ITR-1?
Only if they were equity funds held over a year, and your total long-term gains are ₹1.25 lakh or less. Otherwise you need ITR-2.
I have RSUs from a US company. Which form?
ITR-2, because RSUs are foreign assets and must be listed in Schedule FA, which ITR-1 doesn't have.
The four forms for individuals
For FY 2025-26, filed in 2026.
| Form | For |
|---|---|
| ITR-1 | Salary, one house, interest; income up to ₹50 lakh |
| ITR-2 | Salary with capital gains, two houses or foreign assets |
| ITR-3 | Business or professional income with regular accounts |
| ITR-4 | Presumptive business income, up to ₹50 lakh |
ITR-1 and ITR-4 are only for residents. Directors, people with unlisted shares, foreign assets or losses to carry forward need ITR-2 or ITR-3.
Last reviewed 8 October 2026. The rules in this calculator come from these official sources.
- Returns and forms for salaried individuals, AY 2026-27 Income Tax Department
Common questions
Which ITR form is for salaried people?
ITR-1 (Sahaj), if your income is from salary or pension, at most one house, interest and similar sources, totals up to ₹50 lakh, and you're a resident. Otherwise, most salaried people use ITR-2.
Can I file ITR-1 if I have capital gains?
Only long-term gains on listed shares or equity funds, up to ₹1.25 lakh in the year. Any short-term gain, or gains on property, gold or debt funds, means ITR-2.
Which form do I use for RSUs or foreign shares?
ITR-2, or ITR-3 if you also have business income. Foreign assets must be reported in Schedule FA, which ITR-1 and ITR-4 don't have.
Which form is for freelancers?
ITR-4 if you use presumptive taxation (44ADA for professionals) and meet the other ITR-4 conditions. Otherwise ITR-3.
What if I file the wrong ITR form?
Your return can be treated as defective, and you'll be asked to correct it. If you don't, it can be treated as never filed. File again in the right form.
Can I use ITR-1 if I have two houses?
No. ITR-1 allows income from one house property. With two or more, use ITR-2.
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Tax on RSUs and foreign shares, when they vest and when you sell.
Freelancer tax (44ADA)
Presumptive tax for professionals.
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