How much do you have to earn to file taxes?

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Summary

• For tax year 2025, most people must file if their gross income is at least the standard deduction for their filing status, though special rules apply for people 65 or older, those who are blind, married filing separately, and dependents.

• The key 2025 thresholds are: Single $15,750. Married filing jointly $31,500. Head of household $23,625.

• If you’re self-employed, you must file if your net earnings are $400 or more for the year.

• If someone can claim you as a dependent, different and often lower thresholds apply.

• If Social Security is your only income, you usually don’t need to file.

• You may still want to file to get a refund or claim credits, even if you’re under the threshold.

• If you received advance payments of the health insurance premium tax credit, you must file and include Form 8962.

• Rules change every year. Check the IRS for the latest numbers and use the IRS filing need tool.

Filing taxes can feel like a puzzle, especially when it comes to figuring out whether you even need to file. Income, age, and filing status all play a role, and it’s easy to wonder if your part-time job, freelance gigs, or small side hustle counts. Knowing the basics can help you better understand what to expect during tax season.

In this guide, we’ll focus on federal rules for the 2025 tax year, which covers income you earned in 2025 and a return you’d file in 2026.

Know your tax filing status 

Whether you need to file a federal tax return depends on your status. Your filing status affects your filing threshold. The common statuses for taxpayers are:

• Single: You aren’t legally married.

• Married filing jointly: You and your spouse choose to file one tax return together.

• Married filing separately: You and your spouse each file your own tax return.

• Head of household: You’re not married and you paid more than half the cost to keep up a home for a qualifying person. A qualifying person is usually a child or relative who meets IRS support and residency rules.

• Qualifying surviving spouse: Your spouse died in the past two years and you meet certain support rules.

What counts as income 

The IRS uses gross income for filing thresholds. Gross income means money before taxes and before most deductions. It includes wages, tips, business income, taxable interest, dividends, rental income, and some other types of taxable income. Earned income is money you get from working, like wages or self-employment pay. Unearned income is money that doesn’t come from a job, such as interest you earn on savings or dividends from stocks.

2025 federal filing thresholds 

These are the federal tax filing income thresholds, based on the IRS standard deduction amounts and general filing requirement rules. This table also includes information based on changes to the tax code made in 2025:

Special rule if you’re self-employed 

If you have net earnings from self-employment of $400 or more, you must file an income tax return. Net earnings means your business income minus your business expenses. This rule applies even if your total income is below the thresholds above.

Special rules if someone can claim you as a dependent 

If someone else can claim you as a dependent, your thresholds are different. For tax year 2025, if you’re a dependent who’s not 65 or blind, you must file if any of the below apply:

• Your unearned income is over $1,300.

• Your earned income is over $14,600.

• You must file if your gross income is higher than the greater of $1,300 or your earned income plus $450 (up to $14,600).

If you’re a dependent who is 65 or blind, higher amounts apply.

If Social Security is your only source of income 

Social Security benefits are monthly payments from the Social Security Administration. If Social Security is your only income, you usually don’t need to file a tax return. If you have other income along with Social Security, part of your benefits may become taxable and you may need to file.

If you’re a nonresident

According to tax law, if you don’t live in the U.S. but earn money from U.S. sources, you might still need to file a tax return. This includes wages, tips, or income from a U.S. business. Even small amounts can matter because nonresidents usually don’t get the standard deduction like residents do.

For non-U.S. citizens (not permanent residents), you must file if you:

• Work in the U.S. or run a business here.

• Have income from U.S. sources that wasn’t fully taxed.

• Are a representative or agent filing for someone who meets these rules.

• Are handling the money or property of a U.S. nonresident, like an executor of an estate.

• Want to get a refund of U.S. taxes that were taken out of your pay.

• Want to claim tax deductions or refundable tax credits, like for income from U.S. real estate.

Some people, like students, teachers, or scholars on certain visas, may have special rules or exemptions. Tax treaties between the U.S. and other countries can sometimes lower or remove taxes, but you still usually need to file to claim those benefits.

Other reasons you must file even if your income is below the threshold 

You may still have to file because of certain taxes or tax forms. Common examples include:

• You had net self-employment earnings of $400 or more and owe self-employment tax.

• You received advance payments of the health insurance premium tax credit. The premium tax credit helps lower the cost of Marketplace health insurance. If you got advance payments, you must file and include Form 8962 to reconcile them.

• You had distributions from a health savings account or Archer medical savings (MSA) account and need to report them.

• You owe special taxes, such as household employment taxes or an additional tax on a retirement account.

You can check your situation with the IRS “Check if you need to file” page, which also links to an interactive tool.

Reasons to file even if you don’t have to 

You might get money back. You could receive a tax refund if your employer withheld federal income tax from your pay. You could also qualify for refundable credits. A refundable credit is money the IRS can pay you even if you owe no tax. Common examples include:

• Earned Income Tax Credit

• Additional Child Tax Credit

• American Opportunity Credit for eligible college costs

• Premium Tax Credit

You won’t get a refund or refundable credits unless you file.

Quick check to decide if you need to file

1. Find your filing status.

2. Add up your gross income for 2025.

3. Compare it to the threshold for your tax filing status and age above.

4. If you’re self-employed, check whether your net earnings were $400 or more.

5. If someone can claim you as a dependent, use the dependent rules instead.

6. Scan the “other reasons” list above. If any apply, you must file.

7. If you’re under the threshold and no special rule applies, consider filing anyway if you had tax withheld or may get refundable credits.

Simple tax filing examples

• Single worker, age 24. You earned $13,000 in wages and had no other income. You’re under the $15,750 threshold, so you don’t have to file. If your employer withheld tax, you may file to get a refund.

• Individual with income from a side gig. If you earned $1,200 from delivery driving and spent $800 on gas and supplies, your net earnings would be $400. Because your net self-employment income is $400, you must file a tax return.

• Dependent student with dividends. You’re 19 and can be claimed by a parent. You earned $500 at a part-time job and received $1,500 in dividends. Your unearned income is over $1,300, so you must file.

• Individual only receiving Social Security. You received Social Security benefits and had no other income. You typically don’t need to file. If you also had other income, check the IRS tool to see if you now need to file.

Next steps for filing your taxes

• Check your 2025 numbers against the rules above.

• If you need to file taxes, gather your forms like W-2s, 1099s, and your financial records.  

• If you’re not required to file taxes, consider filing anyway if you had tax withheld during the year or might qualify for a tax credit.

• If your situation is complex, consider talking with a qualified tax professional.

• Learn about how long it takes to get a tax refund, how to get your tax refund early, and check out our checklist for tax preparation.