Tax filing requirements depend on your income, age, and filing status. For the 2025 tax year, if you’re under 65 and single, you must file if your income is at least $15,750. If married filing separately, the threshold is just $5.
This matters because failing to file when required can lead to penalties, while filing even when not strictly necessary could mean a refund or access to tax credits. Here’s a breakdown of who needs to file and why.
IRS Income Thresholds for the 2025 Tax Year
The IRS sets income thresholds based on your filing status and age. Those over 65 receive a higher standard deduction, meaning they can earn more before needing to file. Here’s a simplified overview:
- Single, under 65: $15,750
- Married filing jointly: $27,700
- Married filing separately: $5
- Head of household: $22,000
These numbers reflect the standard deduction for each status. If your gross income exceeds these amounts, you must file.
Special Cases: When Low Income Still Requires Filing
Sometimes, even low income triggers a filing requirement:
- Self-employment income: $400 or more requires filing.
- Social Security/Medicare taxes: If not properly withheld, you must file.
- Premium tax credits: Those received through the Health Insurance Marketplace require reconciliation via filing.
- Church wages: Income of $108.28 or more from a church requires filing.
- Special taxes: Alternative Minimum Tax (AMT) or household employment taxes also require filing.
Dependents and Filing Requirements
Dependents have lower filing thresholds than independent taxpayers. Whether a dependent must file depends on their earned and unearned income.
If a dependent’s income exceeds certain amounts (based on earned and unearned income), they are required to file.
Should You File Even If Not Required?
Yes, filing can get you money back:
- Refunds: If taxes were withheld from your paycheck, filing may qualify you for a refund.
- Tax Credits: The Earned Income Tax Credit (EITC) or Child Tax Credit may be available.
- Paper Trail: Filing creates a record of your income, helpful for loans and mortgages.
State Tax Filing Requirements
State tax rules vary. Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Others, like Arizona and Nebraska, base filings on federal gross income. Some, like California, have lower thresholds. Always check your state’s requirements.
Quick Checklist: Do You Need to File?
- Earned $400+ from self-employment? File.
- Income exceeded your standard deduction? File.
- Received Premium Tax Credits? File.
- Social Security/Medicare taxes withheld incorrectly? File.
- Qualify for refundable credits? File.
Understanding your tax obligations is crucial. Even if you’re not required to file, doing so may unlock financial benefits. Consult a tax professional for personalized guidance.
