647 / Who must file a return?

The 2017 tax reform law modified the rules governing who is required to file a tax return for tax years beginning in 2018 through 2025. Because of the suspension of the personal exemption, unmarried individuals whose gross income exceeds the applicable standard deduction (see Q 752) are now required to file a tax return for the year.

Married individuals are required to file a tax return if the individual’s gross income, when combined with his or her spouse’s gross income, is more than the standard deduction that applies to a joint return and (1) the individual and his or her spouse at the close of the tax year shared the same household, (2) the individual’s spouse does not file a separate return, and (3) neither the individual nor his or her spouse is a dependent of another taxpayer who has income (other than earned income) in excess of $500.¹

A return must be filed by every individual whose gross income equals or exceeds the following limits in 2025:²

(1)     Married persons filing jointly – $30,000 (if one spouse is 65 or older – $31,600; if both spouses are 65 or older – $33,200).

(2)     Surviving spouse (see Q 756) – $30,000 (if 65 or older – $31,600).

(3)     Head-of-household (see Q 757) – $22,500 (if 65 or older – $24,100).

(4)     Single persons – $15,000 (if 65 or older – $17,000).

(5)     Married persons filing separately – $15,000 (if 65 or older – $16,600).

(6)     Dependents – every individual who may be claimed as a dependent of another must file a return for 2025 if he has unearned income in excess of $1,350 (plus any additional standard deduction if the individual is blind or elderly) or total gross income that exceeds the sum of any additional standard deduction if the individual is blind or elderly plus the greater of (a) $1,350 or (b) the sum of (i) $450 plus earned income.

Blind taxpayers may need to attach supporting documentation to a tax return to support a claim for the additional standard deduction. The additional standard deduction for taxpayers who are blind at the end of the tax year is not considered when determining a taxpayer’s filing threshold amount.

The kiddie tax rules have changed in recent years. Before 2018 and after 2020, certain parents whose children are required to file a return may be permitted to include the child’s income over $2,100 on their own return, thus avoiding the necessity of the child filing a return. See Q 679. The 2017 Tax Act provided new rules with respect to the unearned income of minors. That income was to be taxed at the rates applicable to trusts and estates, while the earned income of minors would be taxed at the ordinary income tax rates applicable to single filers. The SECURE Act repealed this rule for tax years beginning in 2020 and thereafter. For 2018 and 2019, taxpayers could choose which set of rules to apply. See Q 679.

A taxpayer with self-employment income must file a return if net self-employment income is $400 or more. See Q 784.

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Planning Point: A taxpayer must file a return if any of the following special taxes are due:

1. Alternative minimum tax (see Q 779 for more information on the expanded AMT exemption that applies after 2017).

2. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Taxpayers filing a return only because this tax is owed can file Form 5329 by itself.


3. Household employment taxes. Taxpayers can file Schedule H by itself if filing a return only because this tax is owed.


4. Social Security and Medicare tax on tips a taxpayer did not report to an employer or on wages received from an employer who did not withhold these taxes.


5. Recapture of first-time homebuyer credit.


6. Write-in taxes, including uncollected Social Security and Medicare or RRTA tax on tips that were reported to an employer or on group-term life insurance and additional taxes on health savings accounts.


7. Recapture taxes.


8. Additional tax on a health savings account (HSA), Archer MSA, or Medicare Advantage MSA distributions. If the taxpayer is filing a return only because he or she owes this tax, he or she can file Form 5329 by itself.


9. Wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer Social Security and Medicare taxes.

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Even if not required to file a federal tax return, a taxpayer may want to file one if withholdings of tax have occurred, or he or she is eligible for a refundable credit, such as the Earned Income Credit.