Which ITR Should an HUF File?
An HUF cannot file ITR-1 because ITR-1 is for individuals. For AY 2026-27, an HUF without business/professional income generally uses ITR-2; an eligible HUF with presumptive business/profession may use ITR-4, while other business/professional cases generally use ITR-3.
Quick Answer
In practical terms, An HUF cannot file ITR-1 because ITR-1 is for individuals. For AY 2026-27, an HUF without business/professional income generally uses ITR-2; an eligible HUF with presumptive business/profession may use ITR-4, while other business/professional cases generally use ITR-3.
Who can use the simpler ITR forms?
The Income Tax Department lists ITR-2 as applicable to individuals and HUFs without business/professional income, and ITR-3 for individuals/HUFs having business/professional income.
What to check before choosing the ITR
ITR-4 is an optional simplified form for eligible resident HUFs with presumptive business/professional income under sections 44AD/44ADA/44AE and the other stated conditions.
When another ITR may be required
Keep the HUF PAN, income records, property/investment statements and business records, as applicable, separate from members’ personal records.
Practical filing tip
An HUF should select its ITR based on the HUF's own income sources and applicable eligibility conditions. Review house property, investments, business income and other receipts before filing.
Related EZTax Questions
- Who Can File ITR-2 for AY 2026-27?
- Who Can File ITR-3 for AY 2026-27?
- Who Can File ITR-4 (Sugam) for AY 2026-27?
