Do You Need To File Taxes? 2025-2026 IRS Filing Requirements Explained
Written by
Andrew Lisa
Edited by
Nupur Gambhir
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Whether you need to file a federal tax return for the 2025-2026 tax year depends mainly on your income, filing status, and age. In general, you’re required to file if your gross income exceeds the IRS filing threshold for your status, if you had self-employment income of $400 or more, or if you received certain types of income such as unemployment benefits, investment earnings, or advance tax credits.
Even if you don’t technically have to file, it can still be worth doing so. Filing a return is the only way to claim refundable credits like the Earned Income Tax Credit or Child Tax Credit, get a tax refund, or reconcile health insurance subsidies. Understanding the IRS filing requirements helps you avoid penalties — and makes sure you don’t leave money on the table.
Do You Have To File Taxes?
You must file a federal tax return if your income meets the IRS filing threshold for your age and filing status, if you earned $400 or more in self-employment income, or if you received certain types of income that trigger a filing requirement.
The IRS determines whether you need to file based on:
- Filing status
- Gross income
- Age
- Dependency status
- Type of income (earned, unearned, or self-employment)
When Filing Is Still Worth It
Even if you’re not required to file, doing so can still benefit you. Filing is the only way to claim refundable tax credits, get a tax refund, or reconcile certain advance credits.
2025-2026 Federal Tax Filing Income Thresholds
The IRS sets an annual threshold for the minimum income to file taxes, as shown in the table below. If you earned the gross income amount listed for your corresponding filing status or more, according to your age, you must file a tax return.
Editor note: These thresholds are based on earned (W-2) income only.
Filing thresholds by filing status (under age 65)
| Filing Status | Tax Year 2025 | Tax Year 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Married Filing Jointly | $31,500 (both spouses under 65) $33,100 (one spouse 65 or older) |
$32,200 (both spouses under 65) $33,850 (one spouse 65 or older) |
| Married Filing Separately | $5 | $5 |
| Qualified Widow(er) | $31,500 | $32,200 |
How to read this chart: If your gross income is at or above the amount listed for your filing status, you’re generally required to file a federal tax return. Higher thresholds apply if you or your spouse are age 65 or older.
Filing thresholds if you’re age 65 or older
| Filing Status | Tax Year 2025 | Tax Year 2026 |
|---|---|---|
| Single | $17,550 | $18,150 + up to $6,000 temporary bonus for qualifying seniors |
| Head of Household | $25,625 | $26,200 + up to $6,000 temporary bonus for qualifying seniors |
| Married Filing Jointly | $33,100 (one spouse under 65) $34,700 (both spouses 65 or older) |
$33,850 (one spouse under 65) $35,500 (both spouses 65 or older) + $6,000 temporary bonus if one or both spouses qualify |
| Married Filing Separately | $5 | $5 |
| Qualified Widow(er) | $33,100 | $33,850 |
How to read this chart: If your gross income is at or above the amount shown for your filing status, you’re generally required to file a federal tax return. For tax year 2026, some older filers may qualify for a temporary senior bonus, which raises the filing threshold further.
Self-employment filing threshold
The IRS’s self-employed tax filing requirement is much lower than that for W-2 wage earners. In 2026, net earnings of $400 or more trigger a filing requirement and it applies regardless of filing status or age.
It includes income derived from:
- Freelancing
- Gig work
- Side hustles
- Contract work (1099 income)
When You Can Skip Filing a Tax Return
Some taxpayers aren’t required to submit a return to the IRS, depending on their age, income and other factors. Here’s when you don’t have to file taxes.
You have a low income
Most taxpayers qualify for the standard deduction, which in 2026 is $16,100 for single filers and $32,200 for married couples filing jointly. Claiming the standard deduction reduces your taxable income by these amounts. If your income falls below the applicable threshold, you generally have no taxable income and usually aren’t required to file a federal return.
- Filing thresholds vary by age and filing status, so the amount that triggers a filing requirement isn’t the same for everyone.
- Self-employment income has a much lower filing threshold than W-2 wages, which means some people with modest earnings still need to file.
- Certain situations can trigger a filing requirement regardless of income, including owing recapture taxes or other special IRS taxes.
You are age 65 or older
Different income thresholds apply depending on whether you’re under or over age 65. Social Security benefits on their own are usually not taxable and often don’t require you to file a return. However, when Social Security is combined with other income — such as wages, pensions, or investment earnings — a portion of your benefits may become taxable, which can trigger a filing requirement.
You qualify as a dependent
Special dependent tax filing rules apply to those who others claim as dependents on their returns, with filing requirement thresholds varying by age, filing status and income type.
Below are the dependent filing thresholds for 2025-2026.
| Filing Status | Tax Year | Unearned Income | Earned Income | Mixed Income* |
|---|---|---|---|---|
| Single (Under 65) | 2025-2026 | $1,350 | $15,750 | Higher of $1,350 or earned income (up to $15,300) + $450 |
| Single (65 or Older) | 2025-2026 | $3,350 | $17,750 | Higher of $3,350 or earned income (up to $15,300) + $2,450 |
| Married (Under 65) | 2025-2026 | $1,350 | $15,750 | Higher of $1,350 or earned income (up to $15,300) + $450† |
| Married (65 or Older) | 2025-2026 | $2,950 | $17,350 | Higher of $2,950 or earned income (up to $15,300) + $2,050† |
* Mixed income means a combination of earned income (such as wages) and unearned income (such as interest or dividends).† If your spouse files Married Filing Separately and itemizes deductions, the filing threshold may drop to $5, regardless of income type.
Real-Life Filing Scenarios
Still unsure whether you need to file? These common examples show how IRS filing rules work in everyday situations.
Example 1: Part-Time Wages Only
Situation: A single 23-year-old earns $13,000 from a part-time job.
Do they need to file? No.Because their income is below the $15,750 filing threshold for 2025, they generally aren’t required to file a federal tax return.
Example 2: Social Security Plus a Part-Time Job
Situation: A 68-year-old retiree receives Social Security and earns some income from a part-time job.
Do they need to file? It depends.A return is required only if their combined income reaches $17,550 or more, at which point part of their Social Security may become taxable.
Example 3: Dependent College Student With Mixed Income
Situation: A dependent college student earns wages from a summer job and also has interest income.
Do they need to file? Sometimes.They must file if their combined income exceeds the greater of $1,350 or their earned income plus $450.
You Might Still Want To File — Even If You Don’t Have To
Falling below the IRS filing thresholds doesn’t always mean filing a tax return is unnecessary. In many cases, submitting a return can still be financially beneficial or offer added protection, even when you’re not legally required to file.
Filing may be worth it if any of the following apply:
- You’re due a refund because federal taxes were withheld from your paycheck
- You qualify for refundable credits, such as the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), or Affordable Care Act premium tax credits
- You want to establish an official income record, which can help with financial aid, housing applications, loans, or future benefits
- You want to reduce the risk of identity theft or fraudulent filings by submitting your return proactively
For many people, filing when it’s optional isn’t about meeting a requirement — it’s about protecting your money and your financial record.
Special Income Triggers That Require Filing
Income that requires filing taxes can come from any of the following sources, depending on your age, filing status and other criteria.
- Self-employment income of $400 or more
- Side gigs or freelance income
- Tips
- Investment income, such as interest and dividends
- Early retirement account withdrawals
- HSA distributions
- Advance tax credits or recapture situations
Dependent Filing Rules — A Simple Checklist
Dependent filing requirements can feel confusing, but most situations come down to a few key questions. Walking through this checklist can help you quickly determine whether a dependent needs to file a federal tax return.
- Did the dependent earn any income during the year?
- What type of income was it? (earned income, unearned income, or a mix of both)
- Did their income exceed the IRS filing thresholds for their age and dependency status?
- Were federal taxes withheld from their pay or other income?
If the answer to these questions points to a filing requirement — or if taxes were withheld — filing a return may be required or financially worthwhile.
Federal vs. State Tax Filing Requirements
Filing a federal tax return doesn’t automatically answer whether you need to file a state return. State tax rules vary widely, and filing requirements depend on where you live and how much you earn.
A few important things to keep in mind:
- Federal and state filing rules aren’t the same. Meeting (or not meeting) a federal requirement doesn’t guarantee the same result at the state level.
- Many states have lower income thresholds than the IRS, which can trigger a state filing requirement sooner.
- Some states don’t impose an income tax and don’t require residents to file a state return at all.
- You may still need to file a state return even if you aren’t required to file federally.
Checking your state’s specific rules is the only way to know for sure.
What Happens If You Don’t File When Required?
Failing to file a required tax return can lead to escalating consequences. While the IRS does allow exceptions for reasonable cause, penalties typically increase the longer a return goes unfiled. Filing as soon as possible can help limit the damage.
Possible consequences include:
- Missing out on valuable credits you may be entitled to
- Losing refunds entirely, since refunds aren’t paid unless you file
- The IRS filing a Substitute for Return (SFR) on your behalf, often without deductions or credits
- Long-term issues with tax records, which can affect future filings, benefits, or loan applications
Filing late is almost always better than not filing at all.
Helpful IRS Tools and Free Filing Resources
If you’re unsure whether you need to file — or want help doing it correctly — the IRS offers several free tools and programs that can make the process much easier.
IRS “Do I Need to File?” Tool
This interactive, step-by-step tool walks you through IRS filing rules based on your situation. It takes about 10-12 minutes to complete and helps determine whether you’re required to file. You’ll need basic details like your filing status, income type, and withholding information. [9]
IRS Free File
If your adjusted gross income (AGI) is $89,000 or less, you can use IRS Free File to prepare and submit your federal return at no cost through approved third-party software providers. It’s one of the easiest ways to file accurately without paying for tax software.
Free Help for Low-Income, Senior, and First-Time Filers
Several IRS-supported programs offer free, in-person tax help for qualifying taxpayers:
- Volunteer Income Tax Assistance (VITA) for low- to moderate-income filers
- Tax Counseling for the Elderly (TCE) for seniors
- AARP Foundation Tax-Aide, which provides free help to anyone — no membership or age requirement
These programs can be especially helpful if you’re filing for the first time or dealing with a more complex situation.
Bottom Line: How To Know If You Need To File Taxes
Not everyone is required to file a federal tax return — but the rules depend on more than just how much you earned. Filing requirements vary by age, filing status, and income type, and certain situations — like self-employment income, withheld taxes, or refundable credits — can trigger a filing requirement or make filing worthwhile even when it’s optional.
When in doubt, checking the thresholds, reviewing your income sources, or using IRS tools can help you avoid penalties — and make sure you don’t miss out on refunds or credits you’re entitled to.
