Millions of Americans pay taxes, but at what point is someone legally required to file a tax return? Factors like age, income, and filing status determine if you have to file taxes each year. For instance, single filers under 65 generally must file a tax if they earn more than $14,600 during the year. Keep reading this article to find out if your circumstances require you to file a tax return this year.
How much do you have to make to file taxes in 2025?
The requirement to file a tax return primarily depends on your age, filing status, income level, and dependency status. In most cases, if your income does not meet the income threshold, you don’t have to file a tax return.
Note: There are situations where you might still need to file a return or could benefit from doing so even though your income is below the threshold. We’ll cover this more later.
In 2024, the income and age requirements for taxpayers who are not a dependent are:
| Filing Status | Under 65 at the end of 2024 | 65 and older at the end of 2024 |
| Single | $14,600 | $16550 |
| Head of Household (HOH) | $21,900 | $23,850 |
| Married Filing Jointly | $29,200 | One spouse 65 or older: $30,750 both spouses 65 or older: $32,300 |
| Married Filing Separately | $5 | $5 |
| Qualified Widow(er) | $29,200 | $30,750 |
If I don’t make the minimum income, do I still have to file?
Filing taxes isn’t only determined by your income. Several circumstances can require you to file a tax return, even if your income is less than the income threshold. Here are some examples where you may still need to file:
- Self-employment income: If you earned $400 or more from self-employment, including freelance work or contracting, you must file a tax return to report your earnings and pay self-employment taxes.
- Unemployment income: Unemployment benefits are generally taxable and must be reported on your tax return.
- Health Savings Account (HSA) distributions: If you took distributions from an HSA or Archer MSA (Medical Savings Account), you may need to file a tax return to report these distributions, even if you used them for qualified medical expenses.
- Individual Retirement Account (IRA) distributions: Withdrawals from an IRA account may be subject to taxes. The amount of tax generally depends on your age, the type of IRA account, and whether the withdrawal qualifies for an exemption, such as for purchasing your first home or covering medical expenses.
How old do you have to be to file taxes?
The IRS doesn’t have a set age requirement for paying taxes – instead, it’s more dependent on income.
While it’s doubtful kids will have to pay taxes if they are being claimed as dependents, there may be special circumstances in which dependents meet the requirements to file to pay taxes, like when your dependent gets a job and starts earning regular income.
Income requirements if you are claimed as a dependent
If you’re claimed as a dependent on another return, you have unique filing requirements. These requirements vary by age and depend on whether your income is earned or unearned.
Earned income is money you earn from working. This includes wages, salaries, and tips reported on tax forms like W-2s and 1099s. Unearned income is money made without performing work, such as interest, dividends, and investment gains. The combined income threshold takes into account both types of income.
Income requirements for single dependents
Below are the income requirements for single dependents based on age and type of income:
| Age group | Required to file if your UNEARNED income was more than: | Required to file if your EARNED income was more than: | Required to file if your COMBINED income was more than: |
| Under 65 | $1,300 | $14,600 | $1,300 OR your earned income (up to $14,150), plus $450 |
| 65 and over | $3,250 | $16,550 | $3,250 OR your earned income (up to $14,150), plus $2,400 |
| 65 and over and blind | $5,200 | $18,500 | $5,200 OR your earned income (up to $14,150), plus $4,350 |
Income requirements for married dependents
You may still qualify as a dependent if you are married and filing separately. If you are married and claimed as a dependent on another tax return, use the following thresholds to determine if you must file a tax return:
| Age group | Required to file if your UNEARNED income was more than: | Required to file if your EARNED income was more than: | Required to file if your COMBINED income was more than: |
| Under 65 | $1,300 | $14,600 | $1,300 OR your earned income (up to $14,150), plus $450 |
| 65 and over | $2,850 | $16,150 | $2,850 OR your earned income (up to $14,150), plus $2,000 |
| 65 and over and blind | $4,400 | $17,700 | $4,400 OR your earned income (up to $14,150), plus $3,550 |
Information you’ll need to file
Now that you know the income requirements, you’ll need a few things to help you file a tax return.
Here’s what you should have on hand:
- Bank statements
- Any other tax forms you’ve received
Check out our tax prep checklist for a complete list of what you’ll need when you file.
Is there a penalty for not filing taxes?
It depends on your circumstances. If you don’t file your taxes on time and didn’t file an extension, you’ll likely be issued a Failure to File Penalty. This penalty amounts to 5% of your unpaid tax liability for each month you’re late, adding up to 25% of your total unpaid tax balance.
If you’re owed a tax refund, you will not be penalized for neglecting to file since you don’t owe anything to the IRS. But, you must file within three years of the return due date to claim your refund.
Are you unsure if you’ll face a filing penalty? Learn more about late filing and late payment penalties.
TaxSlayer makes it convenient to file returns up to three years past the original filing deadline without searching online for the forms you need. In 2025, you can file prior-year returns for 2023, 2022, and 2021.
Why you might want to file taxes, even if you don’t have to
It may be a good idea to file a tax return even if you aren’t required to because filing is the only way to get the refund you’re owed. You could be eligible for refundable tax credits like the Earned Income Tax Credit or Child Tax Credit.
Filing a return can help guarantee you avoid interest and penalties from late filing or late payments. By filing each year, you’ll have the peace of mind that you’re staying on top of your tax responsibilities.
If you are self-employed, filing tax returns ensures that you are building your Social Security benefits. Also, if you want to obtain a loan, your tax return provides an accurate financial summary that a lender can use to determine the loan amount and leverage a desirable interest rate.
Frequently Asked Questions About Tax Filing Requirements
When do you start paying taxes on income?
Generally, you’d start paying taxes on your income when you meet the age and income requirements. See the charts above to determine if you are required to file.
Is Social Security considered income?
Social Security will only be classified as income if it falls within the filing threshold for your age and filing status.
As of 2024, you must pay 85% of your Social Security benefits if your combined income as an individual filer exceeds $34,000 (or $44,000 for joint filers).
Who is exempt from paying federal income tax?
You are exempt from paying federal income taxes if you made less than the required income for your filing status.
Can I skip a year filing taxes?
No – the IRS will know if you didn’t file your taxes. If you fail to file on time, you could be subject to penalties for unpaid taxes. Even if you are owed a refund, you are expected to file a tax return. It’s the only way to claim your refund.
How does the IRS find out about unreported income?
When you receive a tax form, the IRS receives a copy of the same form. The IRS has a system that tracks whether taxpayers have included these forms on their tax returns. If you don’t report a tax form that the IRS has in its system, your return could be flagged or rejected.
Can I file taxes if I only worked for 1 month?
It depends on your employment situation. If you made the minimum required income to file for your status, you may have to pay taxes.
How long do you have to work at a job before you need to file taxes?
Whether you must file a tax return is not based on how long you worked at a job. It depends more on your total income earned throughout the year. So, even if you only worked in a position for a short time, depending on your total income, you may need to file a tax return and you may even want to consider part-year withholding.
What if I don’t qualify to file for free?
You can still file affordably with TaxSlayer Classic, no matter what your tax filing situation is like. With Classic, you have access to all IRS forms, plus you can claim all the credits and deductions you qualify for at no additional cost.
How do I get my tax refund?
You have several options to receive your tax refund, like a mailed check or direct deposit. The IRS makes it clear that e-filing with direct deposit as your refund method is the fastest option, and they make it easy to track your refund.
Wondering how long it will take to receive your refund from the time it was accepted? The tax refund schedule is determined by whether you filed your return electronically or by mail and if you chose to receive your refund by direct deposit or a mailed check.
