Tax Return Filing Requirements

The requirement to file a federal tax return depends on several factors including filing status, age, and gross income. Here are the key thresholds and situations:

Income Thresholds for Most Taxpayers:

For 2025, a return must be filed if gross income meets or exceeds these amounts [1]:

• Single: $15,000 (under 65) or $17,000 (65 or older)
• Married Filing Jointly: $31,500 (both under 65), $33,100 (one spouse 65+), or $34,700 (both 65+)
• Married Filing Separately: $5 (any age)
• Head of Household: $23,625 (under 65) or $25,625 (65 or older)
• Qualifying Surviving Spouse: $31,500 (under 65) or $33,100 (65 or older)

Special Filing Requirements:

A return must be filed regardless of income if any of these conditions apply [1]:

1. Owing special taxes (alternative minimum tax, additional tax on qualified plans, household employment taxes, or Social Security/Medicare tax on unreported tips)
2. Receiving HSA, Archer MSA, or Medicare Advantage MSA distributions
3. Having net self-employment earnings of at least $400
4. Receiving more from a church or qualified church-controlled organization exempt from employer Social Security and Medicare taxes
5. Having advance Premium Tax Credit payments made for coverage through the Marketplace

Dependents:

Different rules apply for individuals who can be claimed as dependents, with lower income thresholds based on earned versus unearned income [2].

Even when not required, filing may be beneficial to claim refunds of withheld taxes or refundable credits like the Earned Income Credit or Additional Child Tax Credit [1].