For the 2025 tax year (returns filed in 2026), the minimum income required to file a federal U.S. tax return depends on your filing status , age , and type of income.

Below are the general minimum gross income thresholds to file a federal tax return for most people who are not claimed as dependents and who have ordinary wage/salary income:

Minimum income to file (tax year 2025)

html

<table>
  <thead>
    <tr>
      <th>Filing status</th>
      <th>Age</th>
      <th>Minimum gross income to file (2025)</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>Single</td>
      <td>Under 65</td>
      <td>$15,750</td>
    </tr>
    <tr>
      <td>Single</td>
      <td>65 or older</td>
      <td>$17,750</td>
    </tr>
    <tr>
      <td>Married filing jointly</td>
      <td>Both under 65</td>
      <td>$31,500</td>
    </tr>
    <tr>
      <td>Married filing jointly</td>
      <td>One 65 or older</td>
      <td>$33,100</td>
    </tr>
    <tr>
      <td>Married filing jointly</td>
      <td>Both 65 or older</td>
      <td>$34,700</td>
    </tr>
    <tr>
      <td>Married filing separately</td>
      <td>Any age</td>
      <td>$5</td>
    </tr>
    <tr>
      <td>Head of household</td>
      <td>Under 65</td>
      <td>$23,625</td>
    </tr>
    <tr>
      <td>Head of household</td>
      <td>65 or older</td>
      <td>$25,625</td>
    </tr>
    <tr>
      <td>Qualifying surviving spouse</td>
      <td>Under 65</td>
      <td>$31,500</td>
    </tr>
    <tr>
      <td>Qualifying surviving spouse</td>
      <td>65 or older</td>
      <td>$33,100–$33,500 (varies slightly by source)</td>
    </tr>
    <tr>
      <td>Self‑employed (any status)</td>
      <td>Any age</td>
      <td>$400 net earnings</td>
    </tr>
  </tbody>
</table>

These thresholds are tied closely to the standard deduction amounts and IRS rules for 2025 income.

Key things that trip people up

  • Self‑employment : If you have at least $400 in net self‑employment income, you must file, even if your total income is below the amounts in the table.
  • Married filing separately : The minimum is essentially $5 , so in practice almost everyone in this status must file.
  • Being claimed as a dependent : If someone can claim you (like a student), your filing requirement uses different, more complex rules that consider earned vs. unearned income (wages vs. interest/dividends).
  • Special taxes : You may have to file even with low income if you owe things like additional tax on an IRA, household employment taxes, or alternative minimum tax.
  • Refund situations : You might want to file even if not required to get back withheld tax or refundable credits (like the Earned Income Tax Credit).

Quick example

If you’re single, under 65, and made $16,000 in wages in 2025, you’re over the $15,750 threshold and generally must file a federal return.

If you’re single, under 65, made $10,000 in wages but also $1,000 net from a side‑gig, your self‑employment income alone (over $400) means you must file.

Where to double‑check your own situation

  • The IRS “Check if you need to file” tool lets you walk through your personal details (age, filing status, income types) and get a yes/no answer.
  • Reputable tax guides for 2026 filing season (like Jackson Hewitt, NerdWallet, and expat‑focused sites) summarize the 2025 thresholds in simple charts, which match the numbers above.

TL;DR:
For 2025 income, most people must file if their gross income is at least $15,750 (single under 65) , $31,500 (married filing jointly, both under 65) , or $23,625 (head of household under 65) , with much lower thresholds if you’re married filing separately or have $400+ in self‑employment income.

Information gathered from public forums or data available on the internet and portrayed here.