What is Form 12S (2025)?
Form 12S is Revenue's short paper income tax return for PAYE workers and pensioners. Revenue says it is for customers with routine tax affairs who can't use the online services, and the form asks you to say why. Anyone with other income, such as rent, or other credits, such as the remote working credit, uses Form 12.
The 2025 return covers your personal details, pay and tax from each employer or pension, Department of Social Protection payments, untaxed and deposit interest income, foreign pensions, health expenses (it includes Med 1), the Home Carer, Blind Person's, guide dog and assistance dog credits, flat-rate expenses and the Rent Tax Credit. Unlike the online return, it doesn't show what Revenue already holds, so you fill everything in.
FileIt fills Revenue's 16-page PDF, repeats your PPSN on every page, adds up the health expenses, checks the Rent Tax Credit confirmations, and saves the return in your vault. You sign it and post it to Revenue.
- Issued by
- Office of the Revenue Commissioners (Revenue)
- Tax year
- 2025
- For
- Employees and pensioners with routine tax affairs
- Online alternative
- PAYE Services in myAccount
- Time limit
- Within four years after the end of the tax year
- Edition
- RPC019901_EN_WB_L_1 (February 2026 PDF)
Who needs to fill out Form 12S (2025)?
- PAYE employees and pensioners who can't use myAccount.
- Jointly assessed couples, with the assessable spouse completing it.
- People claiming health expenses, rent or other credits on paper.
- Anyone Revenue has sent a Form 12S to complete.
When to use Form 12S (2025)
- After the end of 2025, to review your tax for the year and claim any refund.
- Within four years after the end of 2025.
- Not if you have rental or other non-PAYE income beyond what it covers. That needs Form 12.
What you need before you start
- Your PPSN, address and dates of birth for you and any spouse or civil partner.
- Your final 2025 payslip figures, or employment detail summary, for each job or pension.
- Amounts of social welfare payments, deposit interest and foreign pensions.
- Receipts for health expenses, and a Med 2 for non-routine dental work.
- Rent details: RTB number, landlord, rent paid and tenancy dates.
- Your IBAN for a refund.
What’s on Form 12S (2025)
The 2025 edition has 16 pages. FileIt asks for it in 15 parts, and it is signed by Taxpayer:
- Why you are using the paper formTaxpayer
- Personal detailsTaxpayer
- Employment / pension details: youTaxpayer
- Employment / pension details: spouse or civil partnerTaxpayer
- Payments from the Department of Social ProtectionTaxpayer
- Other income not subject to PAYETaxpayer
- Foreign pensions / incomeTaxpayer
- Health expenses relief (Med 1)Taxpayer
- Tax credits, allowances and reliefsTaxpayer
- Rent Tax Credit: confirmationsTaxpayer
- Rent Tax Credit: property rented for you or your spouse or civil partnerTaxpayer
- Rent Tax Credit: property rented for a child in third-level educationTaxpayer
- DeclarationTaxpayer
- Refunds: bank detailsTaxpayer
- Additional informationTaxpayer
How to fill out Form 12S (2025), step by step
1 Reason and personal details
Why you can't use the online service, your name, address, Eircode and dates of birth, and any change of marital or civil status in 2025.
2 Employment and pensions
Up to two employers or pension companies each for you and your spouse or civil partner, with pay and tax for income tax and USC.
3 Other income
Social Protection payments, untaxed Irish income, deposit interest with and without DIRT, and foreign pensions or income in euro.
4 Health expenses
Nursing home fees, non-routine dental treatment and other expenses, less any refunds. FileIt does the totals.
5 Credits and rent
Tick the credits you claim, name your trade for flat-rate expenses, and complete the Rent Tax Credit confirmations and tenancy details.
6 Declaration and refunds
Date and sign, give a contact, add IBANs for refunds, and use the last page for extra details.
Common mistakes to avoid
- Using Form 12S with rental income, which needs Form 12.
- Taking figures from a mid-year payslip rather than the final one for 2025.
- Forgetting to deduct health insurance refunds from health expenses.
- Ticking the Rent Tax Credit without (a) or (b), which disqualifies the claim.
- Leaving the reason for using paper blank.
After you fill it out
Sign the declaration and post the return to your Revenue office: any envelope, 'FREEPOST' above the address. FileIt doesn't send it.
Keep the return, payslips and receipts in your FileIt vault.
Revenue calculates your tax and sends a statement; any refund goes to the IBAN you gave.
Fill out Form 12S (2025) online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 119 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form 12S (2025) now — it’s freeForm 12S (2025): frequently asked questions
Who should use Form 12S?
Employees and pensioners with routine tax affairs who can't use Revenue's online services. Revenue recommends PAYE Services in myAccount where possible.
What's the difference between Form 12S and Form 12?
Form 12S is simplified. Revenue says to use Form 12 if you have other income, such as rental income, or claim other credits, such as the remote working credit.
Does Form 12S include Med 1?
Yes. The health expenses section replaces the separate Med 1 claim, with a Med 2 from your dentist for non-routine dental treatment.
How long do I have to file for 2025?
Revenue says an income tax return must be made within four years after the end of the tax year, so until the end of 2029 for 2025.
Does FileIt calculate my tax?
No. FileIt fills the return and adds up the health expenses section. Revenue calculates your liability and any refund.
Can I fill in Form 12S online with FileIt?
Yes. FileIt fills Revenue's own 2025 PDF and saves it in your vault. You sign it and post it yourself.
Official sources
- Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/self-assessment-and-self-employment/documents/form-12s.pdf
- Official instructions and guidance: https://www.revenue.ie/en/jobs-and-pensions/end-of-year-process/paye-income-tax-return.aspx
- Edition shown on this page: Tax year 2025, RPC019901_EN_WB_L_1 (PDF of February 2026) (checked 2026-10-19).
FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.