It makes no difference. Each return has to be filed separately using software for the specific year and the forms for the specific tax year. He cannot combine all the income and tax withheld on just one tax return. If he is getting a refund, there is no penalty for waiting to file his 2024 return next year--on a 2024 Form 1040. And he can also file a 2025 return on a 2025 Form 1040. If he waits for next year to file 2024, he will not be able to e-file it. He will have to file that one by mail. Only a 2025 return can be e-filed next year in 2026.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
