Whether you must file a federal return depends on your gross income, filing status, and age. These are the exact thresholds for the 2025 tax year — returns due April 15, 2026.
You generally must file if your gross income exceeds the standard deduction for your filing status — $15,750 for single filers under 65, or $31,500 for married filing jointly (both under 65). Self-employed? You must file if net earnings are $400 or more, regardless of other income.
Source: IRS Publication 501 (2025)
| Filing Status | Under 65 | Age 65+ |
|---|---|---|
| Single | $15,750 | $17,750 |
| Married Filing Jointly | $31,500 | $33,100 (one spouse 65+) / $34,700 (both 65+) |
| Married Filing Separately | $5 | $5 |
| Head of Household | $23,625 | $25,625 |
| Qualifying Surviving Spouse | $31,500 | $33,100 |
If you are self-employed — freelancer, independent contractor, gig worker, sole proprietor — you must file if your net self-employment earnings are $400 or more, even if your total income is below the threshold above.
Self-employment income is subject to self-employment tax (15.3% on the first $176,100 of net earnings in 2025), reported on Schedule SE. This tax is owed regardless of your income tax liability.
📄 IRS Publication 334 — Tax Guide for Small BusinessYou must file regardless of income if any of these apply:
You may want to file even if below the threshold if:
If someone else can claim you as a dependent, you must file if:
Wages, salaries, tips, freelance income, interest, dividends, rental income, alimony (if divorce finalized before 2019), capital gains, and most other income. It does not include gifts, inheritances, or Social Security benefits in most cases.
Generally not if Social Security is your only income. However, if you have additional income, up to 85% of your Social Security may become taxable once combined income exceeds $25,000 (single) or $32,000 (MFJ). See IRS Publication 915.
If your parents claim you as a dependent and your wages are $14,600 or less, you generally are not required to file — but you should file to get back any withheld federal income tax.
April 15, 2026. Need more time? File Form 4868 by April 15 for an automatic 6-month extension to October 15, 2026. An extension gives you more time to file — not more time to pay taxes owed.
The IRS charges a failure-to-file penalty of 5% of unpaid taxes per month (up to 25%), plus a failure-to-pay penalty of 0.5% per month, plus interest. If you are owed a refund, there is no penalty for filing late — but you have 3 years from the original due date to claim your refund.
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