When are you required to file a tax return?
You may not need to file a federal income tax return every year. Whether you’re required to file depends on things like:
How much income you earned
Your filing status
Your age
Whether someone else can claim you as a dependent
The IRS sets income thresholds each year. If your gross income is at or above the threshold for your situation, you’re required to file.
What income counts?
Your gross income generally includes all income that isn’t exempt from tax, such as:
Wages and salaries
Self-employment income
Interest, dividends, and capital gains
Retirement income (in many cases)
If you’re filing jointly, your income and your spouse’s income are combined when determining whether you need to file.
How does age affect filing requirements?
If you’re 65 or older by the end of the tax year, the IRS allows a higher standard deduction. That higher deduction also raises the income threshold for when you’re required to file.
Tip: If you turn 65 on January 1, the IRS treats you as having turned 65 the prior year for filing purposes.
Do dependents have to file a return?
Even if someone else can claim you as a dependent, you may still need to file your own return.
For 2025, a dependent generally must file if:
Their unearned income (like interest or dividends) is more than $1,350, or
Their earned income is above the IRS threshold for dependents
Different (and higher) thresholds apply if the dependent is:
65 or older
Blind
Married
Special situations where you have to file
You’re required to file a return if any of these apply—even if your income is otherwise low:
You’re self-employed and earned $400 or more
You owe certain taxes, such as:
Self-employment tax
Alternative Minimum Tax (AMT)
Household employment taxes
You took distributions from a Health Savings Account (HSA)
Should I file even if I’m not required to?
Often, yes. You may want to file if:
You had federal taxes withheld and want a refund
You qualify for refundable credits like:
Earned Income Tax Credit (EITC)
Child Tax Credit
Education credits
If you don’t file, you won’t get those refunds or credits.
Key takeaway
You don’t always have to file a tax return—but many people still benefit from filing. Income level, age, dependency status, and special situations all matter. If you’re unsure, filing can help you claim refunds or credits you’d otherwise miss.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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