How Much Do You Have to Make to File Taxes?
According to the IRS, here's how much you have to have made in 2025 to be required to file taxes in 2026 and the general rules for whether you need to file a federal tax return this year.
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Tax season is here, which means it’s time to figure out whether you actually need to file before midnight on April 15. For most people, the answer is yes.
Do you have to file taxes?
If you earn below a certain income, you may not need to file a tax return. The exact threshold depends on your filing status and age. Someone who’s married and filing jointly, for example, will have a different income requirement than someone who’s single.
That said, income isn’t the only factor. You may still need to file if you have certain types of money to report — for example, if you earned $400 or more from self-employment in 2025, the IRS will want to know about it.
And even if you determine that you're not required to file, it can still be worth doing. Some people who earn below the minimum filing requirement may qualify for tax credits or other benefits that result in a refund. Skipping a return could mean leaving that money behind.
Minimum income requirements for filing taxes in 2026
You’ll likely need to file a tax return in 2026 if your 2025 gross income — your total income from all sources before taxes — was at least as much as the standard deduction for your filing status. That’s $15,750 for single filers, $31,500 for those married filing jointly, and $23,625 for heads of household. If you were 65 or older at the end of 2025, the minimum income thresholds are higher.
Tax filing status | Under 65 | 65 and older |
|---|---|---|
Single | $15,750. | $17,750. |
Married filing jointly | $31,500 (both spouses under 65). | $33,100 (one spouse 65 or older) / $34,700 (both spouses 65 or older). |
Head of household | $23,625. | $25,625. |
Married filing separately | $5. | $5. |
Qualifying surviving spouse | $31,500. | $33,100. |
Dependent income requirements for filing a tax return
If someone can claim you as a dependent, the filing rules are different. In that case, you may need to file a tax return if any of the following apply:
Dependents who are single
Under 65 | 65 and older | 65 or older and blind | |
|---|---|---|---|
Your unearned income was more than ... | $1,350. | $3,350. | $5,350. |
Your earned income was more than ... | $15,750. | $17,750. | $19,750. |
Your gross income was more than the larger of ... |
|
|
|
Dependents who are married
Under 65 | 65 and older | 65 or older and blind | |
|---|---|---|---|
Your unearned income was more than ... | $1,350. | $2,950. | $4,550. |
Your earned income was more than ... | $15,750. | $17,350. | $18,950. |
Your gross income was more than the larger of ... |
|
|
|
Note: You also must file a return if your gross income was at least $5 and your spouse files a separate return and itemizes deductions. | |||
» First-time filer? See our guide to filing your taxes
on Anthem Tax Services' website
on Priority Tax Relief's website
Other requirements for who has to file taxes
Regardless of income, there are also other situations that require filing a tax return:
You had self-employment net earnings of at least $400.
You received distributions from a health savings account, an Archer Medical Savings Account or a Medicare Advantage MSA.
You owe taxes on an IRA, a health savings account or other tax-favored account.
You owe taxes on household employees.
You owe alternative minimum tax.
You made more than $108.28 from a church or church organization.
You owe recapture taxes.
You owe Social Security or Medicare tax on tips you didn’t report to your employer or that your employer didn’t already take out of your pay.
Advance payments of the premium tax credit were made for you, your spouse or a dependent who got health coverage through the insurance marketplace.
You owe uncollected Social Security, Medicare or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
» Ready to crunch the numbers? Estimate your refund or bill with NerdWallet's tax calculator
Consider filing, even if you don't have to
If you come to the conclusion that you don't have filing obligations, there are a few reasons you might think about turning in a tax return anyway. For example, you might qualify for a tax break that could generate a tax refund (here are 25 popular ones). So give filing some serious consideration if:
You had income tax withheld from your pay.
You made estimated tax payments or had last year’s refund applied to this year's estimated tax.
You qualify for the earned income tax credit.
You qualify for the additional child tax credit.
You qualify for the American opportunity education credit.
You qualify for the premium tax credit.
You qualify for the credit for federal tax on fuels.
If you received a Form 1099-B (“Proceeds From Broker and Barter Exchange Transactions”), you might also consider filing a return if two things are true: Adding the number in box 1d to your other gross income puts you over the income threshold, and box 1e is blank. Filing a return, in that case, could prevent you from getting a notice from the IRS.
on Anthem Tax Services' website
on Priority Tax Relief's website
Filing for an unclaimed refund
If you haven't needed to file in a few years but discover you may have been eligible for tax breaks in the past that would have resulted in a refund, you have three years from when the return was due to file your back taxes and claim those funds. For example, if you didn't file your taxes that were due in 2023 but think you were owed a refund, you have until 2026 to file a return for that year to claim it.
» MORE: How to file past-due tax returns
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