8501 / Who must file a federal income tax return?

Taxpayers with annual income that equals or exceeds certain threshold amounts are required to file a federal income tax return for the year. The threshold amounts are indexed annually for inflation. The 2017 tax reform legislation 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 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.

A return must be filed by every individual whose gross income equals or exceeds the following limits in 2025:¹

(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 – $30,000 (if 65 or older – $31,600).

(3)   Head-of-household – $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 – an 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) $1,350 or (2) the sum of $450 and the individual’s earned income.