Basic gross income thresholds
For most filers, the threshold is tied to the standard deduction. For tax year 2025 (returns filed in 2026), the gross income thresholds for people under 65 were generally:
| Filing status | Must file if gross income is at least |
|---|---|
| Single | $15,750 |
| Head of household | $23,625 |
| Married filing jointly (both under 65) | $31,500 |
| Married filing separately | $5 (practically always file) |
Age 65 or older adds an extra amount to these thresholds. “Gross income” means all income you received that is not exempt, not just wages; it includes some Social Security benefits depending on other income, but generally not nontaxable items like most gifts.
Situations that require filing regardless of the table
- Self-employment: if you had net earnings from self-employment of $400 or more, you generally must file to pay self-employment tax (see self-employment tax).
- Special taxes: owing certain additional taxes (for example on an early retirement distribution or household employment taxes).
- Advance payments or health coverage reconciliation: if you received advance premium tax credit payments, you generally file to reconcile them.
- Dependents with unearned income: special thresholds apply to people who can be claimed as someone’s dependent.
Dependents have different rules
If someone can claim you as a dependent, your filing threshold depends on your earned and unearned income, and it is generally lower than the standard thresholds. A teenager with a part-time job, for example, may not need to file if their income is below the dependent’s standard deduction, but may want to file to recover withheld income tax. See who can be claimed as a dependent.
Even when you are not required to file, filing may be the only way to get back tax that was withheld or to claim credits you qualify for.
Why you might file even if you don’t have to
- To get a refund of withholding. If tax was withheld from your pay and your income is low, filing is the only way to get it back.
- To claim refundable credits. The EITC and the additional child tax credit can only be claimed on a return.
- To document income. A filed return can help with mortgages, financial aid and benefits applications.
- To start the statute-of-limitations clock. Filing starts the time limit for the IRS to assess and for you to claim refunds.
What if I don’t file and was required to?
Failing to file when required can lead to penalties and interest. The sooner you file, the less it generally costs. See how to file taxes late and IRS guidance on filing past-due returns.
State filing requirements
State rules differ from federal rules. Some states require a return at much lower income levels, and some require you to file for income earned there even if you live elsewhere. Check your state revenue agency; see our state guides.
Frequently asked questions
Do I need to file taxes if I only have Social Security income?
Often not, if Social Security is your only income. If you have other income, part of your benefits may be taxable. See our Social Security page.
Do I need to file if my income was below the standard deduction?
Not required in most cases, but you may want to file to recover withheld tax or claim refundable credits.
Do I need to file if I only made $400 from side work?
Generally yes. Net self-employment earnings of $400 or more require filing to pay self-employment tax.
Official sources
- IRS: Form 1040 instructions
- IRS Publication 17: Your Federal Income Tax
- IRS Topic 301: When, how and where to file
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.