Factors That Determine Whether You Need to File Taxes
Whether you need to file taxes depends on several factors:
- Gross income: How much you earned from wages, self-employment, investments, and other taxable income.
- Filing status: Whether you file as single, married filing jointly, head of household, or another status.
- Age: Taxpayers age 65 or older generally have higher filing thresholds.
- Dependent status: Different income limits apply if someone else can claim you.
- Other circumstances: You may still need to file if you earned at least $400 from self-employment, owe certain taxes, or received Advance Premium Tax Credit (APTC) payments.
The IRS filing requirement questionnaire can also help you determine whether you need to file.
Income Requirements for Filing Taxes
Most taxpayers who can’t be claimed as dependents have to file federal income taxes if their gross income reaches the following amount:
| Filing Status | Tax Year 2025 | Tax Year 2026 |
|---|---|---|
| Single, under 65 | $15,750 | $16,100 |
| Single, 65 or older | $17,750 | $18,150 |
| Head of household, under 65 | $23,625 | $24,150 |
| Head of household, 65 or older | $25,625 | $26,200 |
| Married filing jointly, both spouses under 65 | $31,500 | $32,200 |
| Married filing jointly, one spouse 65 or older | $33,100 | $33,850 |
| Married filing jointly, both spouses 65 or older | $34,700 | $35,500 |
| Married filing separately | $5 | $5 |
| Qualifying surviving spouse, under 65 | $31,500 | $32,200 |
| Qualifying surviving spouse, 65 or older | $33,100 | $33,850 |
Source: Internal Revenue Service
If you’re self-employed, you’re required to file federal income taxes if you have net earnings of $400 or more.
Reminder: Different filing thresholds apply if someone else can claim you as a dependent.
Filing Requirements for People with Low Income
You may need to file even when your income is below the amount listed for your filing status. Common situations include:
- You have net earnings from self-employment of $400 or more
- Owing Social Security or Medicare taxes on unreported tips
- Owing household employment taxes
- Receiving APTC payments
- Taking certain distributions from a health savings account
- Owing additional taxes on retirement plans or other tax-advantaged accounts
Example: You’re a single filer and your gross income for the year was $12,500 from your traditional job, but you also earned $600 in self-employment income, bringing your total income to $13,100. You’d still have to file federal income taxes even though you’re below the $16,100 filing threshold for the 2026 tax year because you earned more than $400 in self-employment income.
Reasons to File Even When It’s Not Required
Filing may still benefit you even when it is optional. You may be able to:
- Receive a refund of federal income tax withheld from your pay
- Claim the Earned Income Tax Credit (EITC)
- Claim refundable child-related or education credits
- Reconcile APTC payments
- Establish an official income record for the year
Note: You generally need to file a return to receive a refund or claim refundable credits you qualify for.
For example, if you’re a single parent of two filing as Head of Household and your income is $18,000 (well below the $24,150 income threshold), you’re not required to file a federal income tax return. However, if you want to receive the EITC for both of your qualifying children, you’ll have to file a return to receive your refund.
