Some United States taxpayers may not be aware that they are actually not necessitated by law to file taxes, although doing so is typically considered a wise idea for lower-income earners (you could receive tax credits and protect yourself from audits to some degree, among other benefits).
However, for most U.S. citizens, you’ll need to file a tax return if you exceed a certain income threshold; further, that threshold changes based upon your age. Let’s take a top-level look at the basics.
Minimum Income Thresholds for Tax Filing by Age and Taxpayer Status
The Internal Revenue Service (IRS) publicly displays the extensive text — in chart form — that delineates the filing requirements every year.
For 2025’s return, concerning taxes to be filed in 2026, the fundamentals are as follows:
- For single filers under 65 at the end of 2025, you must file a return if your gross income exceeded $15,750. For those single filers 65 or older, that threshold is $17,750.
- For heads of household — typically those unmarried, and who have a qualifying person (a dependent, usually, living with them for more than half the year) — those under 65 must file if their gross income exceeded $23,625. Those 65 and older have a threshold of $25,625.
For those married and filing jointly, things get a bit more convoluted:
- First, if both spouses are under 65, you are required to file if your gross income met or exceeded $31,500.
- If one spouse was 65 or older, that figure rises to $33,100.
- If both spouses are 65 or older, that figure further trends upward to $34,700.
There’s at least one major caveat: If you did not live with your spouse at the end of 2025 (or on the date your spouse passed away), and your gross income was at least $5, you are required to file a return regardless of your age.
Those married and filing separately also fall under the above umbrella, with either party with in excess of $5 in earnings having to file, regardless of age.
Finally, if you are a qualifying surviving spouse aged under 65, your gross income threshold above which you must file is $31,500. For those aged 65 and older, this number is $33,100.
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Self-Employed Individuals and Those Who Are Able To Be Claimed as Dependent Also Face Tax-Filing Rules Tied To Income
The IRS also requires any self-employed individuals with net earnings over $400 to file a return. Those who are able to be claimed as a dependent must also file a return with relatively low earned and unearned income thresholds — there is a complete chart tied to the particulars available via the IRS website.
Free Tax-Filing Options, and What To Do If You Need To Amend Your Tax Return
There are three tiers of free filing tools provided by the IRS to taxpayers, dependent on income:
- If your adjusted gross income (AGI) falls below $69,000, you can avail of the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. These sites crop up across the nation and are provided to assist you in filing your tax return. Just be sure to consult Publication 3676-B and the checklist of what to bring to any appointments so that you’re fully prepared beforehand. Military members and veterans are also entitled to free tax services in many cases.
- If your adjusted gross income is below $89,000, you can also opt to use the IRS Free File guided tax software to help you with the headache that is your filing. You’re provided with a list of partner tax software companies from which to choose from, and will face a list of simple questions to help you finish up your paperwork. The tax prep and filing is also available in Spanish, and certain states participate — meaning you can also enjoy tax prep and filing on the state level if eligible.
- Finally, Free File fillable forms are available to all U.S. taxpayers, regardless of income level.
Beyond the above: If you need to make an amendment to your tax filing(s), you’ll most likely need to work with Form 1040-X.
Supporting documentation may also be necessary. The IRS provides a “Where’s My Amended Return?” functionality to help you keep track of your amendment’s progress, with processing taking between eight to 16 weeks.
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This article originally appeared on GOBankingRates.com: Here’s the Minimum Income You Need To File Taxes in 2026 — by Age
