The approaching 2026 tax season in the United States is prompting many individuals to prepare their 2025 tax returns. While not everyone is required to file tax returns for the previous year, most people choose to do so for various reasons. Even if you are not obligated to file taxes, there could be significant benefits to submitting your tax return for the previous year.
Filing a tax return can be advantageous, especially if you are eligible for tax credits, refunds for overpaid taxes, or other forms of tax refunds.
The decision on whether you need to file a tax return typically hinges on factors such as your income, tax filing status, and age.
In certain circumstances, regardless of your income level, you might still be required to file a tax return. For example, if you have earned a net income of at least $400 from self-employment, it is mandatory to file a tax return. If you earn this much money, you are liable to pay self-employment tax.
To ascertain whether you fall into the category of individuals who must file a tax return, you need to consider three key elements: your gross income, total income before adjustments, and your age and tax filing status.
Your tax filing status refers to whether you are single, married filing jointly or separately, head of household, or a qualifying widow/widower.
Based on your age and tax filing status, the Internal Revenue Service (IRS) determines the minimum income threshold for filing tax returns. Here are the specifics:
Single Filing Status:
Married Filing Jointly:
Married Filing Separately:
Head of Household:
Qualifying Widow/Widower:
Individuals with “special circumstances” may be required to file a tax return regardless of income level. Some of these circumstances include:
It is important to note that if you can be claimed as a dependent by someone else, your tax filing requirements may differ. If unsure, it is recommended to use the IRS’s interactive tools to determine whether you need to file taxes.
There are additional scenarios where it is advisable to file a tax return even if it is not mandatory. This is primarily for cases where you have overpaid taxes, such as having income tax withheld from your wages, allowing you to claim a tax refund. Furthermore, if you are eligible for various tax credits, it is beneficial to file a tax return.
(This article referenced reporting from USA Today)