What tax forms do protesters need to file if they receive payment in 2025?
Executive summary
Protesters who receive payment in 2025 and who still decide to interact with the U.S. tax system are advised by organized resister groups to file the standard federal income tax return (Form 1040) and to attach a written protest, and to adjust withholding via Form W-4 if they intend to owe rather than receive a refund [1] [2]. State and federal appeals processes exist for disputing assessments, but merely marking a check “paid under protest” or writing slogans on payment instruments is generally ineffective and can forfeit procedural rights [3] [4].
1. What mainstream resister guidance recommends: file a 1040 and include a protest
National War Tax Resistance guidance for those who choose to remain within IRS filing rules says to file a federal Form 1040 and enclose a protest letter with the return — a practice NWTRCC explicitly describes as an option for people who want to register opposition to government policy while still filing [1] [2]. That organization also repeats the older practice of sending a written protest with the 1040 and optionally writing a message on accompanying payment instruments, while cautioning about legal consequences and offering counseling [1] [2].
2. How to manage withholding if the goal is to owe rather than receive a refund
NWTRCC’s how-to materials explain that salaried employees who want to ensure they owe taxes at filing can change their withholding via the employer W-4 form — specifically by increasing claimed allowances or otherwise adjusting withholding — so they do not receive a refund that would undermine their resistance strategy [2]. The guidance notes procedural limits and warns about the legal and financial risks of filing false statements on withholding forms [2].
3. Forms and documents tied to appeals and formal protests after assessments
If a protest leads to a disputed assessment or a notice from a tax authority, both federal and state procedures require formal written protests and prescribed timeframes: the IRS and state Departments of Revenue expect a formal protest or small-case request within statutory windows and specify information the protest must include [5] [6] [7] [4]. Colorado and other states outline particular protest content and deadlines for contesting notices, and administrative appeal channels handle the dispute before collection escalates [4] [8].
4. What not to rely on: informal markings and theatrical gestures
Local treasurer guidance and other administrative sources make clear that informal markings on checks like “paid under protest” do not preserve legal rights or substitute for prescribed protest filings — a written protest delivered following the agency’s rules is required to preserve rights to seek refund or relief [3]. Likewise, historical and advocacy literature documents that theatrical gestures do not substitute for proper legal procedures [9].
5. Legal context, risks and the split between 'resisters' and 'protesters'
Public reporting and background sources distinguish lawful “war tax resisters” who file returns but withhold payments or include protest statements from tax protesters who claim taxes are not legally owed — courts have repeatedly rebuffed many tax-protester arguments and the IRS treats baseless doctrines as frivolous, exposing filers to penalties [9] [10] [11]. NWTRCC’s materials explicitly warn participants about consequences and recommend saving resisted funds in case of IRS collection or redirecting them to nonmilitary purposes while documenting views [2].
6. Bottom line and an important reporting limitation
For people who receive payment in 2025 and intend to remain within the formal filing system, the sources indicate the default federal path is to file Form 1040, attach a written protest if desired, and use Form W-4 to adjust withholding as a tactical choice; if assessed, follow the agency’s formal protest procedures with the required written content and deadlines [1] [2] [4] [7]. The assembled sources do not provide a comprehensive checklist of every informational return (for example, 1099s, Schedule C, W-2s) that might apply to different kinds of paid activity in 2025, nor do they substitute for professional tax advice; those specifics are not covered in the provided reporting [1] [2] [9].