Minimum Income to File Taxes in 2025: Thresholds by Filing Status

The minimum income to file taxes for the 2025 tax year is $15,750 for single filers under 65, $23,625 for head of household, and $31,500 for married filing jointly when both spouses are under 65. These thresholds apply to gross income, which includes all taxable income before deductions. If your income is below these amounts, you generally do not need to file a federal return, but you may still want to file to claim refundable credits or a refund of withheld taxes. For the next step, read our overview of When Can You Start Filing Taxes in 2026.

2025 IRS Filing Thresholds by Filing Status

The IRS sets different minimum income requirements based on your filing status and age. For most taxpayers, the threshold equals the standard deduction amount for that filing status. The table below shows the 2025 filing requirements for individuals under 65.

These figures come from the IRS and are for tax year 2025 (filed in 2026). If you are 65 or older, the threshold is higher because of the additional standard deduction for age. For example, a single filer aged 65 or older must file if gross income is at least $17,550 (the standard deduction of $15,750 plus $1,800).

Special Rules for Dependents

If someone else can claim you as a dependent, different thresholds apply based on your earned and unearned income. For 2025, a dependent must file a return if any of the following apply: You can also explore Do You Need to File Taxes If You Make Under $10,000 for a closer comparison.

• Unearned income over $1,350
• Earned income over $15,750
• Gross income more than the larger of $1,350 or earned income (up to $15,400) plus $450

These rules are detailed in IRS guidance. Dependents who are blind have slightly higher thresholds. Even if not required, dependents may file to recover withheld taxes. For the next step, read our overview of Do You Pay Taxes on a Roth IRA.

Self-Employment and Other Filing Triggers

You must file a tax return if you have net earnings from self-employment of $400 or more, regardless of your total income. This includes income from side jobs, freelance work, or gig economy activities. The $400 threshold is not adjusted for inflation and applies even if your gross income is below the standard deduction. Filing is necessary to pay self-employment tax (Social Security and Medicare). You can also explore Net Investment Income Tax (NIIT): Rules, Thresholds, and Strategies for a closer comparison.

Other situations that require filing include:

• Owing special taxes like alternative minimum tax or household employment taxes
• Receiving distributions from a health savings account (HSA) or Archer MSA
• Having wages of $108.28 or more from a church or church-controlled organization that is exempt from employer Social Security and Medicare taxes

For more details, see the IRS checklist.

Why File Even If You Don't Have To?

Filing a return can be beneficial even if your income is below the threshold. You may be entitled to a refund if federal income tax was withheld from your paycheck. Additionally, you may qualify for refundable tax credits such as the Earned Income Tax Credit (EITC), Child Tax Credit, or American Opportunity Tax Credit. These credits can provide a refund even if you owe no tax. The Consumer Financial Protection Bureau notes that filing can help you claim these benefits.

Filing also documents your income for financial aid applications, loan approvals, and Social Security benefit calculations, especially for self-employed individuals.

State Filing Requirements May Differ

States have their own filing thresholds, which may be lower than federal thresholds. For example, New York generally requires a state return if you are a resident and required to file a federal return, but some states have different rules. Check your state's tax agency website for specific requirements. The New York State Department of Taxation and Finance provides guidance for its residents.

How to Determine If You Need to File

To determine your filing requirement, calculate your gross income for the year and compare it to the threshold for your filing status and age. Gross income includes wages, salaries, tips, interest, dividends, capital gains, business income, and other taxable income. If you are unsure, use the IRS Interactive Tax Assistant, which asks questions about your situation and provides a determination. The USA.gov website also offers a summary of filing requirements.

Remember that even if you are not required to file, you may choose to file to claim a refund or credits. If you are required to file and fail to do so, you may face penalties and interest.