Important: Filing thresholds are based on gross income, not taxable income. Gross income generally includes all income you receive before subtracting deductions, exemptions, or credits.
Filing thresholds for tax years 2025 and 2026
Your filing requirement generally depends on your gross income, filing status, and age.
2025 Filing thresholds
| Filing status | Under 65 | 65 or older |
|---|---|---|
| Single | $15,750 | $17,550 |
| Head of household | $23,625 | $25,625 |
| Married filing jointly | $31,500 if both spouses are under 65 | $33,100 if one spouse is 65 or older; $34,700 if both are |
| Married filing separately | $5 | $5 |
| Qualifying surviving spouse | $31,500 | $33,100 |
2026 Filing thresholds
| Filing status | Under 65 | 65 or older |
|---|---|---|
| Single | $16,100 | $18,150 |
| Head of household | $24,150 | $26,200 |
| Married filing jointly | $32,200 if both spouses are under 65 | $33,850 if one spouse is 65 or older; $35,500 if both are |
| Married filing separately | $5 | $5 |
| Qualifying surviving spouse | $32,200 | $33,850 |
Source: Internal Revenue Service 1, 2
Note: These amounts apply to tax year 2026 returns, which are generally filed in 2027.
Self-employment and dependent filing rules
The thresholds above don’t apply in every situation.
- Self-employment: You generally must file if you have at least $400 in net earnings from freelance work, gig work, or another business.
- Dependents: Separate limits apply based on earned income, unearned income, age, and blindness.
- Married dependents: A dependent may have to file with as little as $5 in gross income if their spouse files separately and itemizes deductions.
If another taxpayer can claim you as a dependent, different filing thresholds apply:
| Filing status | Under 65 | 65 or older |
|---|---|---|
| Single | Gross income was more than the larger of: $1,350, or Earned income (up to $15,300) plus $450 | Gross income was more than the larger of: $3,350, or Earned income (up to $15,300) plus $2,450 |
| Married filing jointly | Gross income was more than the larger of: $1,350, or Earned income (up to $15,300) plus $450 | Gross income was more than the larger of: $2,950, or Earned income (up to $15,300) plus $2,050 |
| Married filing separately | Gross income of $5 or more | Gross income of $5 or more |
Filing requirements for Social Security benefits
If Social Security is your only income, you often won’t need to file. Benefits may become taxable when half your Social Security benefits plus your other income and tax-exempt interest exceeds:
- $25,000 for single, head of household, or qualifying surviving spouse
- $32,000 for married filing jointly
Different rules apply if you’re married filing separately.
Other reasons you may need to file
According to the IRS’s tax return filing requirements, you may have to file below the usual income threshold if you:
- Owe self-employment, household employment, alternative minimum, or certain retirement-account taxes.
- Received advance payments of the Premium Tax Credit (PTC) and need to reconcile them.
You may want to file even if you aren’t required to if you:
- Had federal income tax withheld and want to claim a refund
- Qualify for a refundable credit, such as the Earned Income Tax Credit (EITC)
