IRS filing thresholds
Whether you’re required to file depends on your:
- Gross income
- Filing status
- Age
- Dependent status
The filing thresholds are:
| Filing status | Under 65 (Tax year 2025) | Under 65 (Tax year 2026) |
|---|---|---|
| Single | $15,750 (under 65) $17,750 (65 or older) | $16,100 (under 65) $18,150 (65 or older) |
| Head of Household | $23,625 (under 65) $25,625 (65 or older) | $24,150 (under 65) $26,200 (65 or older) |
| Married Filing Jointly | $31,500 (both under 65) $33,100 (one 65+) $34,700 (both 65+) | $32,200 (both under 65) $33,850 (one 65+) $35,500 (both 65+) |
| Married Filing Separately | $5 | $5 |
| Qualifying Surviving Spouse | $31,500 (under 65) $33,100 (65 or older) | $32,200 (under 65) $33,850 (65 or older) |
Source: Internal Revenue Service 1, 2, 3
You may still have to file even if your income falls below these amounts. For example, a filing requirement typically applies if advance Premium Tax Credit payments were made for you or someone in your tax family.
Reasons to file even if you aren’t required to
Filing may still make sense if:
- You’re owed a refund: You may need to file to recover federal income tax withholding or estimated tax payments.
- You qualify for a refundable credit: Some credits can generate a refund even when you don’t owe federal income tax.
- You received advance Premium Tax Credit payments: You need to file Form 8962 to reconcile those payments with the credit you qualify for.
The Earned Income Tax Credit (EITC), however, requires earned income, so someone with no earned income can’t claim it.
Self-employed and gig workers
Different rules apply if you earned money from self-employment. You’re required to file a federal return if your net self-employment earnings were at least $400, even when your income falls below the regular filing threshold.
Filing rules for dependents
Dependents have separate filing thresholds. A single dependent under age 65 generally must file if:
- Unearned income was more than $1,350 for tax years 2026 and 2025
- Earned income was more than $16,100 for tax year 2026 ($15,750 for tax year 2025)
- Gross income exceeded the larger of $1,350 or earned income plus $450 for tax years 2026 and 2025
Note: Different thresholds apply to dependents who are married, age 65 or older, or blind.
Filing a return with little or no income
If you decide or are required to file:
- Gather any tax forms or records you received.
- Report any income you did receive accurately rather than assuming it was $0.
- Complete any required forms, such as Form 8962 for advance Premium Tax Credit payments.
- Claim any credits or payments you’re eligible for.
- Submit your return electronically or by mail.
If you weren’t required to file, failing to do so won’t result in a filing penalty. But if you’re owed a refund from withholding or estimated payments, you have three years from the return’s due date to file and claim it.
