The short answer
You are generally required to file a U.S. federal tax return if your gross income for the year is at least the threshold for your filing status. The threshold is based on the standard deduction, which changes slightly each year.
But "required to file" and "should file" are two different things. Even if you're not required to file, you may want to — especially if taxes were withheld from your paycheck or if you qualify for refundable tax credits.
1. Are you required to file? Check if your gross income was at least the threshold for your filing status in the table below.
2. Should you file anyway? If taxes were withheld from any paycheck or you qualify for refundable credits, the answer is almost always yes — even if your income is below the threshold.
2025 filing thresholds by status
These are the gross income thresholds for Tax Year 2025 (the return you file in spring 2026). If your gross income was at least the amount for your filing status, you must file.
| Filing status | Age | File if gross income was at least |
|---|---|---|
| Single | Under 65 | $15,750 |
| Single | 65 or older | $17,750 |
| Married Filing Jointly | Both under 65 | $31,500 |
| Married Filing Jointly | One spouse 65+ | $33,100 |
| Married Filing Jointly | Both 65+ | $34,700 |
| Married Filing Separately | Any age | $5 |
| Head of Household | Under 65 | $23,625 |
| Head of Household | 65 or older | $25,625 |
| Qualifying Surviving Spouse | Under 65 | $31,500 |
| Qualifying Surviving Spouse | 65 or older | $33,100 |
Source: 2025 Form 1040 instructions (Chart A), reflecting the 2025 standard deduction as amended in 2025. Thresholds equal the standard deduction for each filing status and age combination. Different, lower thresholds apply if someone can claim you as a dependent (Chart B). The $5 threshold for Married Filing Separately applies regardless of age. For Tax Year 2026 (returns filed in 2027), the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. The IRS publishes the 2026 filing thresholds in the 2026 Form 1040 instructions.
If you are a nonresident alien (most F-1 students, J-1 visitors, and others who don't pass the Substantial Presence Test), these thresholds do not apply to you. Nonresident aliens file Form 1040-NR and may be required to file with much lower income amounts. F-1 students with no U.S. income must still file Form 8843 annually. See our Tax Residency guide to determine which category applies to you.
Special situations that always require filing
Regardless of your income level, you must file a tax return if any of these apply:
- Self-employment income of $400 or more — even if it's your only income and it's below the standard threshold
- You owe alternative minimum tax (AMT)
- You received advance premium tax credit payments (for health insurance purchased through the marketplace)
- You received wages of $108.28 or more from a church exempt from employer Social Security and Medicare taxes
When you should file even if you're not required to
"Not required to file" doesn't mean "shouldn't file." These situations make voluntary filing worth your time:
Taxes were withheld from your paycheck
If your employer withheld federal income tax, the only way to get it back is to file a return. Many people with income below the threshold still get refunds this way.
You qualify for refundable credits
Credits like the Earned Income Tax Credit (EITC) and Additional Child Tax Credit are refundable — meaning you can receive money back even if you owe no taxes. You must file to claim them.
You want to establish a filing history
A consistent tax filing history is often required for mortgage applications, visa renewals, and green card applications. Filing voluntarily builds that record.
You want to contribute to an IRA
To contribute to a traditional IRA, you (or your spouse, if you file jointly) need taxable compensation, such as wages or self-employment income. Filing a return documents that income and any deduction for the contribution.
What counts as gross income?
Gross income is all income you received before any deductions or adjustments. For most people, this includes:
- Wages, salaries, and tips (from W-2s)
- Freelance, contractor, or self-employment income (from 1099s or without a form)
- Interest and dividends from bank accounts and investments
- Rental income
- Alimony received (for agreements made before 2019)
- Business income
- Capital gains from selling stocks, property, or crypto
These generally do not count as gross income for filing threshold purposes:
- Gifts (but gifts over $100,000 from foreign individuals require Form 3520)
- Inheritances
- Child support received
- Most welfare and government assistance payments
- Qualified scholarships used for tuition and required fees (room and board portions are taxable)
What is a filing status and how do I know mine?
Your filing status determines your tax bracket, standard deduction, and which credits you qualify for. For most people, the determination is straightforward:
| Filing status | Who qualifies |
|---|---|
| Single | Unmarried, or legally separated/divorced as of December 31 |
| Married Filing Jointly | Married couples who file one return together — usually results in the lowest tax |
| Married Filing Separately | Married couples who file separate returns — usually less advantageous, but sometimes required |
| Head of Household | Unmarried, paid more than half the cost of keeping up a home, and had a qualifying dependent |
| Qualifying Surviving Spouse | Widowed in the past 2 years with a dependent child — uses the same rates as Married Filing Jointly |
The cost of filing when you didn't have to is minimal — a few hours of your time. The cost of not filing when you were required to can be significant penalties and interest. If you're unsure, file. And if taxes were withheld from any income you earned, always file — it's likely the only way to get that money back.