Do I Need To File a Tax Return? How To Know — and When Filing Is Worth It

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While taxes may feel inevitable, not everyone has to file. You likely need to file if you’ve made above the income threshold, if you had self-employment income or if you meet other criteria. Read on to learn how to determine if you need to file a tax return — and why you may want to even if you don’t.

Quick Take: Do You Need To File?

Before diving into the details, here’s a quick assessment:

• Even if not required, filing can get you refunds, credits or start the clock on Internal Revenue Service (IRS) audits.
• If your income exceeds the standard deduction for your filing status and age, you must file. 
• Self-employed individuals with $400 or more in net earnings must file, regardless of other income.
• Dependents have different thresholds based on earned and unearned income.
• Social Security recipients may need to file if they have other substantial income.

Are You Required To File a Tax Return?

The IRS sets specific income thresholds based on your filing status, age and income type. 

Income Thresholds for 2025 (Returns Filed in 2026)

Whether or not you’re required to file depends mostly on how much money you made last year and how you file. The IRS has set income minimums for 2025 that vary by age and filing status.

Here’s a quick breakdown of income brackets:

Gross Income vs. Taxable Income

• Gross income: Total earnings before deductions
• Taxable income: What remains after subtracting deductions 

The filing thresholds are based on gross income, so you might earn more than the threshold but owe no taxes after deductions.

You Must File a Tax Return If Any of These Apply

Beyond the basic income thresholds, these situations require filing: 

• Self-employed income of $400 or more in net earnings
• Owe special taxes, such as taxes for house employment, Social Security or Medicare and more
• Received health savings account (HSA), Medicare Advantage or Coverdell education savings account (ESA) distributions
• Owed taxes on an IRA or retirement account
• Received advance premium tax credit payments
• Married filing separately and spouse itemizes deductions

Special Situations That Often Trigger a Filing Requirement

Certain income sources and life circumstances create filing obligations that aren’t immediately obvious.

Self-Employed, Freelancers and Gig Workers

If you’re self-employed, you must file if you earned $400 or more in net self-employment income, even if this is your only income or you’re claimed as a dependent. This includes freelancers, independent contractors and gig workers.

This happens because self-employment income triggers Social Security and Medicare tax obligations. 

Dependents

Dependents face different requirements based on earned vs. unearned income. For 2025, dependents must file in the following circumstances:

• Unearned income: Wages exceed $1,300
• Earned income: Interest and dividends exceed $14,600
• Gross income: Exceeds the larger of $1,300 or $14,150 earned income plus $450

Investment, Unemployment or Retirement Income

These income types count towards your gross income threshold, so don’t forget them. Unemployment benefits, interest, dividends, capital gains and retirement distributions all count when determining whether or not you need to file.

Even if you didn’t sell stocks, dividends and interest count as income.

What if You’re on Social Security?

Social Security benefits by themselves usually aren’t taxable, but if you have other income — like a part-time job or investment earnings — you might still need to file.

Here’s when you might be required to file:

• You’re single and your combined income — half of your Social Security plus other income — is more than $25,000.
• You’re married filing jointly and your combined income is over $32,000.

Example: You receive $18,000 in Social Security and earn $10,000 from part-time work. Your combined income is $19,000 — half of $18,000 + $10,000. This puts you under the threshold, but just barely.

Income Thresholds for Social Security

Here’s a quick breakdown of Social Security income levels:

Combined income is defined as your adjusted gross income (AGI) plus nontaxable interest plus half of your Social Security benefits. As a result, other income is typically a trigger, not just Social Security income alone.

When You’re Not Required To File but Should Anyway 

You may not be required to file, but there are times when you should consider doing so anyway.

• Had federal taxes withheld from your income, as filing is the only way to receive a refund if you’re eligible
• Qualify for refundable tax credits like the earned income tax credit (EITC)
• Can take advantage of tax deductions
• Paid estimated taxes but earned less than expected
• Need income records for loans, housing, or financial aid purposes
• Want to contribute to an individual retirement account (IRA) and claim the deduction

Quick Examples

• College student: Emma is 20, claimed as a dependent and earned $6,000 from a summer job with taxes withheld. She’s not required to file, but should file to get a potential refund.
• Single filer: Matt is 68, single and receives $20,000 from Social Security and $16,000 from part-time work. His part-time work alone puts him over the return threshold, which is $17,750 in 2025 for single people 65 and older. 
• Married couple: Janet and Robert, both 72, receive $55,000 combined in Social Security and have $20,000 in investment dividends. This exceeds the combined income requirement, so they must file. 

How To Double-Check if You Need To File

If you’re still unsure if you need to file, you can:

• Calculate your total gross income from all sources
• Compare it to the threshold for your filing status and age
• Check if any specific circumstances apply, such as self-employment, HSA distributions or unearned income
• Use the IRS’s Tax Assistant tool for a better look

When in doubt, filing is almost always the safer option. And if you want a second opinion, working with an experienced tax professional is always a good choice. 

What Happens If You Don’t File?

There are consequences if you choose not to file those taxes. Even if you don’t owe money, filing ensures you can claim refunds or credits you may qualify for.

Here’s a list of consequences if you choose not to file: 

• Late filing penalties: If you don’t file by the deadline, the IRS will pass on a penalty of 5% of the unpaid taxes for each month or part of a month the return is late, up to a maximum of 25%.
• Failure-to-pay penalties: If you don’t pay your taxes, the IRS will also impose a penalty. You will be penalized 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid, up to a maximum of 25%.
• Loss of refund opportunities: You may be due a refund, but you will not receive the amount due to you if you don’t pay your taxes. 
• Interest charges. The IRS will also charge interest on both the unpaid taxes and penalties. 
• Delay in credits: You may be due an earned income tax credit or child tax credit and not filing your return will cause a delay in receiving that credit. 

If you should have filed, do so as soon as possible. It’s better to file late than not file at all. 

Next Steps If You Decide To File

Once you’ve determined you need to file, take these steps:

• Gather income documents like W-2s, 1099s and Social Security statements
• Collect receipts for deductions if itemizing
• Choose filing software, hire a professional or use IRS E-filing
• Review your current tax bracket to estimate your liability
• File electronically for faster processing
• Keep copies of your returns for a minimum of three years

Final Take

• Most people must file if their gross income exceeds the standard deduction for their filing status and age.
• Self-employed individuals must file if their net earnings exceed $400.
• Social Security recipients calculate “combined income” to determine their filing requirements.
• Filing when not required may allow you to claim refunds, credits or establish positive IRS records. 

Rudri Patel contributed to the reporting for this article.

Information is accurate as of Jan. 16, 2026.

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