Now that the 2025 filing season is open, it’s time to determine whether you must file a federal income tax return. You must file based on certain threshold levels of income which vary based on your filing status, age and type of income.
General filing requirements
Each US citizen or resident who has gross income exceeding minimum specified limits for their filing status must file an annual tax return for income earned in this country. Gross income is all income realized in cash, or in the form of goods, property, and services if it is not specifically exempt from tax.
Minimum income thresholds
The Internal Revenue Service (IRS) has established specific income thresholds for the 2024 tax year, which determine the necessity of filing a tax return. These thresholds are contingent upon your filing status and age at the end of 2024.
- For Individuals Under 65 at the End of 2024:
Single: File a tax return if your gross income is $14,600 or more.
Head of household: File if your gross income is $21,900 or more.
Married filing jointly: File if your combined gross income is $29,200 or more and both spouses are under 65 or $30,750 or more and one spouse is under 65.
Married filing separately: File if your gross income is $5 or more.
Qualifying surviving spouse: File if your gross income is $29,200 or more.
- For Individuals 65 or Older at the End of 2024:
Single: Have to file if gross income is $16,550 or more
Head of household: Gross income of $23,850 or more
Married filing jointly: If your gross income was at least $30,750 and one spouse is 65 or older. OR If your gross income was at least $32,300 and both spouses are 65 or older.
Married filing separately: Your gross income was at least $5.
Qualifying surviving spouse: File if your gross income is $30,750 or more.
These are the threshold amounts that the IRS publishes to guide filers as they determine whether or not they must file.
Self-employment income
If your net earnings from self-employment are $400 or more from other than only a side job or other independent work, you must file a return regardless of your gross income.
Dependents
Dependents who can be claimed on another person’s tax return may still have to file their own return if their income is above certain limits. The filing requirements for dependents are based on the type and amount of income:
- Unearned income: Includes taxable interest, ordinary dividends, and capital gain distributions.
- Earned income: Includes salaries, wages, tips, and taxable scholarship and fellowship grants.
- Gross income: The total of earned and unearned income.
For example, a single dependent under 65 must file a tax return if they have unearned income above $1,300, earned income above $14,600, or gross income above the larger of $1,300 or their earned income (up to $14,150) plus $450.
Other reasons to file
Even if your income is below these levels, there are times when it’s worth it -or even required -to file a tax return:
- Tax withholding: If your employer withheld federal income tax from your pay, you may be due for a refund if you file.
- Earned income tax credit: If you get low- or moderate-income wages, you may qualify for this refundable credit, but you will have to file to get it.
- Advance premium tax credit: If you received this credit to help finance health insurance in the tax year, you are required to file a return to reconcile the amount received against the actual credit amount.
The IRS has an online tool that can assist in determining if you must file an income tax return.
Filing deadlines and methods
The filing deadline for your 2024 federal income tax return is April 15, 2025, but taxpayers in federally declared disaster areas may be granted additional time beyond that date.
To speed the processing of your return and any refund, the IRS recommends filing electronically and choosing direct deposit. IRS Free File is available to taxpayers whose adjusted gross income is $79,000 or less and offers free guided tax preparation.
