For tax year 2025, most people under 65 must file a federal return if their gross income is at least $15,750 (single), $23,625 (head of household) or $31,500 (married filing jointly). The amounts are higher at 65 and older, and some people must file at any income, such as anyone with $400 or more of net self-employment earnings.
The 2025 gross income amounts
You generally must file for 2025 if your gross income was at least the amount shown. You count as 65 or older if born before January 2, 1961. On a joint return, add both spouses' income.
| Filing status | Under 65 | 65 or older |
|---|---|---|
| Single | $15,750 | $17,750 |
| Head of household | $23,625 | $25,625 |
| Married filing jointly | $31,500 | $33,100 (one spouse), $34,700 (both) |
| Qualifying surviving spouse | $31,500 | $33,100 |
| Married filing separately | $5 | $5 |
Gross income is everything you received in money, goods, property or services that is not exempt from tax, counted before deductions. For self-employment, count receipts before business expenses. Social Security counts only if you are married filing separately and lived with your spouse at any time in 2025, or if half your benefits plus other income and tax-exempt interest is over $25,000 ($32,000 joint).
When you must file at any income
For 2025 you must file whatever your gross income if:
- You had net earnings from self-employment of $400 or more. See self-employment tax.
- You owe certain special taxes (the kind on Schedule 2), including some on HSA or MSA distributions.
- A church-controlled organization exempt from employer Social Security and Medicare taxes paid you $108.28 or more in wages.
- You transferred a clean vehicle credit to a dealer.
If you are a dependent
A single dependent under 65 who is not blind must file for 2025 if any one of these is true:
- Unearned income, such as interest, was more than $1,350.
- Earned income was more than $15,750.
- Gross income was more than the larger of $1,350 or earned income (up to $15,300) plus $450.
Other dependents use different tests in Publication 501. For who counts, see the child tax credit and dependents guide.
Why file even if you do not have to
Filing recovers tax withheld from your pay and is how you claim credits such as the earned income credit, the additional child tax credit, the American opportunity credit, the premium tax credit (Form 8962 is required if you got advance payments) and the refundable adoption credit. The IRS generally allows three years to claim a refund. See filing late when you are owed a refund.
Illinois and 2026
For 2025, Illinois requires a return if you must file federally or if your Illinois base income is more than the $2,850 exemption allowance. You can also file to get back Illinois tax withheld. See our Illinois guide.
For 2026 returns, filed in 2027, the standard deduction is $16,100 single, $24,150 head of household and $32,200 joint. Filing amounts follow it, so expect about $16,100 ($18,150 at 65 or older) single, $24,150 ($26,200) head of household and $32,200 ($33,850 or $35,500) joint. These are estimates, not an IRS chart.
Example (invented numbers, tax year 2025)
- Jordan, single and 30, earned $14,000 in wages with $520 withheld. That is under $15,750, so Jordan need not file, but filing recovers the $520.
- Priya, single and 40, had a $3,000 net freelance profit and no other income. She is far under $15,750 but over the $400 test, so she must file.
- Sam, 17, is a dependent who earned $9,000 at a summer job. That is not more than $9,450 (earned income plus $450), so Sam need not file. With $1,500 of interest added, Sam must.
Common mistakes
- Comparing net profit or take-home pay with the table.
- Missing the $400 self-employment rule because total income is low.
- Skipping a return when a refund or credit is available.
- Expecting the new senior deduction to change these amounts. It is not in the IRS table. See who qualifies for the $6,000 senior deduction.
What to do next
Add up gross income from every W-2 and 1099, compare it with the table, and check the at-any-income list. If you are under it, see whether withholding or a credit makes filing worthwhile, and confirm the deadline on when taxes are due. If you have self-employment, dependents or foreign income, a CPA can help confirm whether you must file. More answers are in Tax questions answered.
Frequently asked questions
Do I have to file taxes if I have no income?
If gross income is below the amount for your filing status and no at-any-income rule applies, you generally do not have to file. Filing can still help if tax was withheld.
Do I have to file if my only income is Social Security?
Usually not. Benefits count only in the cases described above. See how Social Security benefits are taxed.
What happens if I should have filed and did not?
The late-filing penalty is 5% of the unpaid tax per month, up to 25%, so it depends on the tax you owed. See the failure-to-file penalty.
Is the filing amount the same as the standard deduction?
For most people the 2025 amounts equal the standard deduction plus the extra at 65 or older. See standard vs. itemized deductions.
Official sources
- IRS: Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
- IRS: Instructions for Form 1040 (2025)
- IRS: Rev. Proc. 2025-32 (2026 inflation adjustments)
- IRS: Time you can claim a credit or refund
- Illinois Department of Revenue: Who must file
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.