Income thresholds by filing status and age
Your filing status and age both set the gross-income line the IRS uses to decide if you must file a tax return:
| Filing status | Under 65 (Tax year 2025) | 65 or older (Tax year 2025) | Under 65 (Tax year 2026) | 65 or older (Tax year 2026) |
|---|---|---|---|---|
| Single | $15,750 | $17,750 | $16,100 | $18,150 |
| Head of Household | $23,625 | $25,625 | $24,150 | $26,200 |
| 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 | $5 | $5 |
| Qualifying Surviving Spouse | $31,500 | $33,100 | $32,200 | $33,850 |
Source: Internal Revenue Service 1, 2, 3
These numbers cover gross income before deductions, including:
- Wages
- Tips
- Self-employment earnings
- Interest
- Most other money coming in
Special rules for dependents
If someone else claims you as a dependent, your threshold drops well below the standard amounts. You generally must file if your unearned income—interest, dividends, and similar income sources—tops $1,350, or if earned income from a job passes $16,100 ($15,750 for 2025). Combining both types of income can trigger filing at a lower amount, too.
Note: This threshold is unchanged from 2025.
When you must file regardless of income
A few situations require filing no matter how little you made:
- Net self-employment earnings of $400 or more
- Advance payments of the premium tax credit for marketplace health coverage
- Household employment taxes for a nanny or other worker you paid
- Tips you didn’t report to your employer
- Certain distributions from a health savings account or retirement account
Why you might want to file even if you don’t have to
Filing below the threshold isn’t required, but it’s often worth it. If your employer withheld federal income tax from your paychecks, filing is the only way to get that money back.
You might also qualify for the Earned Income Tax Credit (EITC), a refundable credit for lower-income workers, or the Child Tax Credit (CTC), which is a tax benefit for parents with one or more qualifying children. Both can put money in your pocket even if you owe nothing.
How to check if you need to file
In addition to reviewing the thresholds for your filing status, you can use the IRS Interactive Tax Assistant to confirm whether you need to file. All you need to do is answer a few questions.
