How much do you have to make to file taxes in 2025?

Key takeaways

• The IRS sets income thresholds each year that vary depending on your age, filing status, and the type of income you earn.
• For single filers who are under 65, you need to file a tax return if your gross income is at least $14,600. If you are 65 or older, this increases to $16,550.
• If you are married filing jointly and both you and your spouse are under 65, you must file if your combined gross income is at least $9,200. If one spouse is 65 or older, the threshold increases to $30,750, and if both are 65 or older, it rises to $32,300.
• For those who are married and filing separately, you’re required to file a tax return if your gross income is just $5. This is true regardless of how old you and your spouse are.
• People who are under 65 and qualify as head of household need to file a tax return if their gross income is at least $21,900. If you are 65 or older, the threshold increases to $23,850.
• For those who meet the requirements for a qualifying surviving spouse and are under 65, they need to file a tax return if their gross income is at least $29,200. If you are 65 or older, the threshold increases to $30,750.
• If you have net earnings of $400 or more from self-employment, you must file a tax return, regardless of your age or filing status.
• Age plays a significant role in determining whether you need to file a tax return. The IRS has specific guidelines based on age, and these can impact your filing requirements.

How much do you have to make to file taxes?

Unfortunately, there’s not just one answer to this question, because it depends. The IRS sets income thresholds each year that vary depending on your age, filing status, and the type of income you earn.

These thresholds determine whether you're required to file a tax return. Knowing these limits will ensure that you comply with tax laws and avoid expensive penalties.

Income thresholds for filing taxes

When determining if you need to file a tax return, your income and filing status are crucial. Here’s a breakdown of the income thresholds for different filing statuses.

Single Filers

If you are under 65 and single, you need to file a tax return if your gross income is at least $14,600 for the 2024 tax year. If you are 65 or older, this threshold increases to $16,550. Gross income includes all income you receive in the form of money, goods, property, and services that is not exempt from tax.

Married Filing Jointly  

If you’re married and filing jointly, the thresholds are higher. If both you and your spouse are under 65, you must file if your combined gross income is at least $29,200. If one spouse is 65 or older, the threshold increases to $30,750, and if both are 65 or older, it rises to $32,300.

Married Filing Separately

If you are married but choose to file separately, the income threshold is much lower. You’re required to file a tax return if your gross income is only $5. This is true regardless of your age. Why the low threshold for people married filing separately? The IRS wants to prevent people from taking advantage of certain tax benefits available to those who file jointly.

Head of Household

For the 2024 tax year, if you are under 65 and qualify as head of household, you need to file a tax return if your gross income is at least $21,900. If you are 65 or older, the threshold increases to $23,850. Head of household offers a higher standard deduction and more favorable tax brackets than single filers.

What is the head of household filing status?  

To qualify, you must…

• Be unmarried or considered Unmarried: You must be unmarried or considered unmarried on the last day of the year. You may qualify if you are legally separated or living apart from your spouse for the last six months of the year.
• Support a home: You must pay more than half the cost of keeping up a home for the year. This includes rent, mortgage, utilities, and other household expenses.
• Have a qualifying dependent: You need to have a qualifying dependent living with you for more than half the year. This could be a child, parent, or other relative who meets the IRS requirements for dependents.

Qualifying Surviving Spouse

For the 2024 tax year, if you meet the conditions as a qualifying surviving spouse, you need to file a tax return if your gross income is at least $29,200 if you are under 65. If you are 65 or older, the threshold increases to $30,750.

The qualifying surviving spouse filing status allows you to use the same tax rates and standard deduction as those who are married filing jointly. This status is available for the two years after the year your spouse passed away if you have a dependent child.

To qualify, you must…

• Have a spouse who passed away: Your spouse must have passed away in one of the previous two years. For example, if your spouse died in 2023, you can use this status for the 2024 and 2025 tax years.
• Have a dependent child: You must have a dependent child who lives with you for more than half the year. This child must qualify as your dependent under IRS rules.
• Maintain a household: You must pay more than half the cost of keeping up a home for yourself and your dependent child.

How much do dependents need to make to file taxes?

Dependents, such as children or other family members, also have specific income thresholds that determine whether they need to file a tax return. These thresholds depend on the type of income they earn and their age.

A few things you should know...

• Earned income: Earned income includes wages, salaries, tips, and other taxable employee pay. If a dependent has earned income, they must file a tax return if their income is more than the standard deduction for dependents. For the 2024 tax year, this threshold is $14,600. If a dependent earns more than this amount, they must file a tax return.
• Unearned income: Unearned income includes interest, dividends, capital gains, and other investment income. The threshold for unearned income is much lower. For the 2024 tax year, a dependent must file a tax return if their unearned income exceeds $1,300.
• Combined income: If a dependent has both earned and unearned income, they need to file a tax return if their combined income is more than the greater of $1,300 or their earned income plus $450. This means that if a dependent has both types of income, they need to compare these two amounts to determine if they meet the filing requirement.
• Self-employment: If a dependent has net earnings from self-employment of $400 or more, they need to file a tax return.
• Additional taxes: If a dependent owes any additional taxes, such as the alternative minimum tax or the household employment tax, they need to file a return.
• Health savings account (HSA) distributions: If a dependent received HSA distributions, they may need to file a tax return.

How much do you have to make to file taxes as a self-employed?

Self-employment comes with its own set of tax rules and requirements. Whether you run your own business, work as a freelancer, or have a side gig, understanding when you need to file taxes is crucial.

For the self-employed, the filing threshold is significantly lower than for employees. If you have net earnings of $400 or more from self-employment, you must file a tax return. This applies regardless of your age or filing status. Net earnings are calculated by subtracting your business expenses from your gross business income.

A few other things you should know…

• Quarterly estimated taxes: As a self-employed individual, you may need to make quarterly estimated tax payments if you expect to owe $1,000 or more in taxes for the year. Failure to make these payments can result in penalties.
• Business deductions: When self-employed, you can claim business deductions, which reduce your taxable business income. Common deductions include advertising, supplies, and business-related travel.
• Health insurance deduction: If you pay for your own health insurance, you may be able to deduct the premiums on your tax return without itemizing deductions.
• Retirement contributions: Contributions to retirement plans, such as a SEP IRA or solo 401(k), can also be deducted from your taxable income.

IRS age requirement rules

Age plays a significant role in determining whether you need to file a tax return. The IRS has specific guidelines based on age, and these can impact your filing requirements. 

Once you turn 65, the IRS provides a higher income threshold before requiring you to file a tax return. This higher threshold recognizes that many seniors may have lower incomes in retirement and face different financial circumstances.

A couple other things you should know…

• Social Security benefits: Social Security benefits may or may not be taxable, depending on your overall income. If Social Security is your only source of income, you might not need to file a tax return. However, if you have other sources of income, part of your Social Security benefits could be taxable.
• Standard deduction increase: Seniors 65 and older receive a greater standard deduction, which reduces taxable income. This can affect whether you need to file a return.

Consulting with a Jackson Hewitt Tax Pro

Navigating tax rules and filing requirements can be complex, especially with varying thresholds based on your age, income, and filing status. To ensure you comply with IRS regulations and maximize your potential deductions, consider consulting with a Jackson Hewitt Tax Pro.

Don’t file alone. With a Tax Pro on your side, you can confidently manage your tax responsibilities and potentially save money.