Now that the 2026 tax season is open (the IRS began accepting returns on January 26), it is important to know who is required to file a tax return this year.
- You have to file a federal income tax return with the IRS once your income meets a certain threshold or limit.
- Those income limits depend on standard deduction amounts, which are based on your filing status and your age.
For example, if you are 65 or older, the income threshold for whether you are required to file a tax return is higher. (But keep in mind that most forms of retirement income are taxable at the federal level).
Another example involves some dependents with their own income, either from part-time jobs or investment earnings. They might have tax-filing requirements, but with thresholds that are lower than most.
Read on to find out if you or your dependents have to (or should) file taxes this year.
Who needs to file a tax return?
If you are under age 65, you must file a 2025 federal income tax return (taxes typically filed now, in early 2026) if you meet the income threshold for your tax filing status as noted below:
- $15,750 for single filers
- $23,625 for head of household
- $31,500 for married filing jointly
- $31,500 for a qualified surviving spouse
Due to the extra standard deduction, income thresholds are higher for people age 65 or older. If you are age 65 or older and meet the income threshold below for your filing status, you must file a 2025 federal tax return.
- $17,750 for single filers
- $25,625 for head of household
- $33,100 for married couples filing jointly when one spouse is 65 or older
- $34,700 for married couples filing jointly when both spouses are 65 and older
- $33,100 for a qualified surviving spouse
If you are married and filing separately, you must file a tax return if your income is five dollars or more, regardless of your age.
Do I need to file a tax return if Social Security is my only income?
If Social Security is your only source of income, you generally do not need to file a federal tax return. That's because the IRS only taxes your Social Security benefits if your "combined income" — half of your Social Security plus any other income — exceeds $25,000 for individuals or $32,000 for couples. If you have no other income, you will likely fall below these limits.
The new 2025 Trump tax bill, signed into law on July 4, 2025, adds some protection for those who have other income (like a pension or part-time job). The law created a new $6,000 "senior bonus" deduction ($12,000 for couples) for those age 65 and older.
The bonus deduction is subject to income phaseouts and other requirements, like having a SSN on the return, and couples must file jointly if married.
Note: You might need to file a return if you had federal tax withheld from your checks and want a refund, have significant other income, or, for example, if you need to document your eligibility for state-level benefits. Consult a tax professional who can help with your particular situation.
When you should file taxes with the IRS
As noted, even if you don’t have to file a federal income tax return this year, you might want to if it means getting a tax refund.
For example, employees who had taxes withheld from their paychecks last year could receive a tax refund. If you had too much money withheld for taxes throughout the year, the IRS will send you the difference, but only if you file a tax return.
Additionally, you might qualify for various refundable federal tax credits, even if you were self-employed.
Some of those credits include the Earned Income Tax Credit (EITC), the Child Tax Credit, and the American Opportunity Tax Credit (AOTC).
- The EITC is a refundable tax credit that is worth up to $8,046. The amount of the credit depends on your income and the number of qualifying children.
- The AOTC is a credit for certain education expenses, such as tuition and textbooks. If you're eligible, you can receive up to a $2,500 credit for each eligible student. The credit is partially refundable, up to $1,000.
- The child tax credit is worth up to $2,200 per child, and up to $1,700 is refundable. But under the new 2025 tax law, both taxpayers and dependents must each have valid SSNs (previously, children needed SSNs, but parents could use ITINs).
The 2025 Trump tax bill also introduced several new deductions that could reduce your tax liability or increase your refund.
These include deductions for qualified tip income (up to $25,000), overtime pay (up to $12,500 for single filers, $25,000 for joint filers), and new-car loan interest on certain vehicle purchases, all subject to income phaseouts.
Do minors need to file taxes?
Dependent minors will not owe tax if their earned income does not exceed the standard deduction.
- The standard deduction for the 2025 tax year is $15,750 for single filers.
- Minors might still get a tax refund if they earned less than that amount.
- Also, minors need to file a tax return if they collected more than $1,350 in unearned income during 2025, such as from interest or dividends.
When the minor has only unearned income, parents may be able to report it on their own tax return.
When minor dependents earn both earned income (e.g., tips, wages, or self-employment income) and unearned income (i.e., income from investments or unemployment), the combined amounts might trigger a filing requirement.
IRS self-employment income threshold
If you are self-employed, you must file a tax return if your net self-employment income is $400 or more. This is true whether you run your own business full-time or on the side.
If you are self-employed and required to file a tax return, you can reduce your tax liability by taking advantage of qualifying deductions and credits for the self-employed.
The U.S. tax system is a pay-as-you-go system, so self-employed people often have to make estimated tax payments.
- The first quarterly estimated tax payment for 2026 is due on April 15, 2026, unless the IRS extends the due date for those impacted by severe storms and disasters.
- Most self-employed workers who expect to owe at least $1,000 ($500 for corporations) can avoid penalties if they make this estimated payment by Tax Day.
Filing income tax returns
If you need to file a federal income tax return, remember: Tax Day is April 15, 2026. You can use IRS Free File if your adjusted gross income (AGI) is $84,000 or less for 2025. IRS Direct File has been discontinued.
Also, if you aren't sure if you need to file a tax return, you can use the IRS Interactive Tax Assistance tool to help you determine whether you are required to file a tax return and qualify for specific tax credits.
