Do I need to file a federal return this year?

Whether you need to file a federal tax return this year depends mostly on how much money you made in 2025, your age, and your filing status.

The list below shows the minimum gross income at which you must file a tax return based on your filing status and age on December 31, 2025.

Single

• Under 65: Must file if gross income is at least $15,750
• 65 or over: Must file if gross income is at least $17,750

Married Filing Jointly

• Under 65 (both spouses): Must file if gross income is at least $31,500
• Under 65 (one spouse): Must file if gross income is at least $33,100
• 65 or over (both spouses): Must file if gross income is at least $34,700

Married Filing Separately

• Any age: $5

Head of Household

• Under 65: Must file if gross income is at least $23,625
• 65 or over: Must file if gross income is at least $25,625

Qualifying Surviving Spouse

• Under 65: Must file if gross income is at least $31,000
• 65 or over: Must file if gross income is at least $33,100

Age on December 31, 2025: Under 65 (one spouse)

New "bonus" deduction for seniors (age 65+)

A temporary $6,000 bonus deduction was introduced for the 2025 tax year for taxpayers who are 65 or older. This can be taken in addition to the standard deduction, and it can also be claimed by those who itemize.

You also must file a federal return if:

• You had $400 or more in self-employment net earnings (gross income minus expenses)
• You had marketplace health insurance and you received advance payments for the premium tax credit
• You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distribution
• You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
• You owe any special taxes, including any of the following:
  • Alternative minimum tax
  • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
  • Household employment taxes
  • Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes
  • Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts
  • Recapture taxes

Even if you're not required to, you may want to file a tax return to recover federal tax withheld from your paychecks throughout the year.

If you're being claimed as a dependent on someone else's 2025 return, like your parents, go to Do I need to file my own taxes if I'm a dependent?