How Much Do You Have to Make to File Taxes?

Who has to file taxes?

Most U.S. citizens and permanent residents who work in the U.S. are required to file taxes. Citizens and residents abroad are also generally required to file returns.

"Most citizens or permanent residents who work in the U.S. need to file taxes. Specifically, you’ll need to file if your gross income is more than the filing requirement and/or you have earned over $400 in net earnings from self-employment,” Hector Castaneda, a certified public accountant in Spokane Valley, Washington, said.

“Even if you make less than the earning threshold, you may want to consider filing because you may get money back. Be sure to check your specific filing requirements based on age and filing status,” he added.

What are the minimum requirements to file taxes?

Below are the minimum gross income requirements by filing status to file taxes for tax year 2025.

Single

• Under 65: $15,750
• 65 or older: $17,550

Head of household

• Under 65: $23,625
• 65 or older: $25,625

Married filing jointly

• Under 65 (both spouses): $31,500
• 65 or older (one spouse): $33,100
• 65 or older (both spouses): $34,700

Married filing separately

• Any age: $5

Qualifying surviving spouse:

• Under 65: $31,500
• 65 or older: $33,100

Do you need to file taxes if you receive Social Security?

Yes, you generally should. The Social Security Administration should send you Form SSA-1099; box five on that form reports the net amount of Social Security benefits you received during that tax year, including monthly retirement, survivor and disability benefits. (Supplemental security income payments are not taxable.)

When you file your income tax returns using Form 1040 or 1040-SR, you’ll enter the amount from box five on your Form SSA-1099 on line 6a.

The taxable amount of your Social Security benefits depends on your total income for the year. If you’re married and filing jointly, you and your spouse should combine incomes and Social Security benefits when calculating the taxable portion of your benefits.

Your Social Security benefits may be taxable if half of your benefits, plus your other income, is greater than:

• $25,000 if you’re single, head of household or qualifying surviving spouse
• $25,000 if you’re married filing separately and lived apart from your spouse for the whole year
• $32,000 if you’re married filing jointly
• $0 if you’re married filing separately and lived with your spouse at any point during the year

Should I file taxes even if I don't have to?

If your income is below the minimum threshold, the IRS doesn’t require you to file a return. However, filing a return can allow you to take advantage of these benefits:

• Refund of withheld income taxes: If you received income during the year and income was withheld, filing a return can help you get a tax refund.
• Earned income tax credit: This tax credit for low- to moderate-income workers is refundable, meaning you can get a refund even when you don’t owe any tax. Depending on how many children you have, as a low-income earner, you might be eligible for an earned income credit of up to $8,046 in tax year 2025. A qualifying child may include a son, daughter, adopted child, brother, sister, grandchild, niece or nephew, depending on the circumstances.
• Opportunity to claim valuable tax credits: Other tax credits may be valuable to you, but you can only claim them by filing a return.

Bottom line

The IRS has threshold income levels by filing status for determining who needs to file a tax return. Before you decide not to file a return, evaluate your situation to avoid any penalties or lost opportunities for refunds or tax credits.