Which ITR Should I File for Salary and Freelance Income?
Salary plus freelance income generally means you have income under business or profession in addition to salary. For AY 2026-27, ITR-3 generally applies unless the freelance activity qualifies for presumptive taxation and the taxpayer meets all ITR-4 conditions.
Quick Answer
In practical terms, Salary plus freelance income generally means you have income under business or profession in addition to salary. For AY 2026-27, ITR-3 generally applies unless the freelance activity qualifies for presumptive taxation and the taxpayer meets all ITR-4 conditions.
Who can use the simpler ITR forms?
The Income Tax Department states that ITR-3 is applicable to individuals/HUFs having income from business or profession who are not eligible for ITR-1, ITR-2 or ITR-4. ITR-4 is available to eligible resident taxpayers using presumptive provisions under sections 44AD/44ADA/44AE.
What to check before choosing the ITR
Do not choose ITR-4 solely because you are a freelancer. Check residential status, total income, nature of work, presumptive-tax conditions and exclusions such as director status, foreign assets/income and unlisted equity.
When another ITR may be required
Keep salary Form 16 information separate from invoices, receipts, expense records and the presumptive-income working for the freelance activity.
Practical filing tip
If you have both salary and freelance income, check the business or professional-income rules before selecting the ITR. Keep salary documents and records of freelance receipts and expenses ready.
Related EZTax Questions
- Which ITR Should a Freelancer File?
- Who Can File ITR-3 for AY 2026-27?
- Who Can File ITR-4 (Sugam) for AY 2026-27?
