Minimum income to file taxes in 2025: Who needs to file and why you might want to anyway
Determining whether you need to file a tax return in 2025 boils down to your income, age, and filing status.
Whether you're earning as a full-time employee, self-employed, or a dependent, this guide will simplify the numbers and exceptions so you’re tax-ready.
Filing status and minimum income requirements
There is no set minimum income for filing a return. The amount varies according to both filing status and age.
The minimum taxable income level for each group is listed in the following chart. If your income falls below what is listed for your age group and marital status, you are not required to file a return.
| Filing Status | Age | Minimum Income Requirement (2024) |
|---|---|---|
| Single | Under 65 | $14,600 |
| Single | 65 or older | $16,850 |
| Married filing separately | Any age | $5 |
| Head of household | Under 65 | $21,900 |
| Head of household | 65 or older | $23,150 |
| Married filing jointly | Under 65 (both spouses) | $29,200 |
| Married filing jointly | 65 or older (one spouse) | $30,650 |
| Married filing jointly | 65 or older (both spouses) | $32,100 |
| Qualifying widow(er) with dependent child | Under 65 | $29,200 |
| Qualifying widow(er) with dependent child | 65 or older | $30,650 |
| Self-employed | Any age | $400 |
Age and status requirements for dependents
Dependent minimum income thresholds: Single dependents
| Age and Status | Minimum Earned Income (2024) | Minimum Unearned Income (2024) |
|---|---|---|
| Under 65 (not blind) | $14,600 | $1,250 |
| 65 or older OR blind | $16,850 | $3,100 |
| 65 or older AND blind | $19,100 | $4,950 |
Dependent minimum income thresholds: Married dependents
| Age and Status | Minimum Earned Income (2024) | Minimum Unearned Income (2024) |
|---|---|---|
| Under 65 (not blind) | $14,100 | $1,250, OR gross income ≥ $5 with a spouse filing separately and itemizing deductions. |
| 65 or older OR blind | $15,600 | $2,750, OR gross income ≥ $5 with a spouse filing separately and itemizing deductions. |
| 65 or older AND blind | $17,100 | $4,250, OR gross income ≥ $5 with a spouse filing separately and itemizing deductions. |
When filing is required even if you’re below the income threshold
For many taxpayers, meeting the income thresholds determines whether or not a tax return is required.
But there are additional situations where you still must file a return, even if your income doesn’t hit the minimum limits.
These “special circumstances” are essential to know to avoid penalties, interest, or issues with the IRS.
Additional situations when you need to file a tax return
You must file a federal tax return if:
- You had taxes withheld – If you earned income, even below the thresholds, and taxes were withheld from your pay, filing ensures you can claim any refund owed to you.
- You received premium tax credits for health insurance – If you or anyone in your household received advance payments of the Premium Tax Credit through a Health Insurance Marketplace (Form 1095-A), you must reconcile those credits by filing Form 8962.
-
You owe Social Security or Medicare taxes – This applies to:
a) Self-employed individuals earning at least $400.
b) Church employees who earned $108.28 or more in wages from a church exempt from Social Security and Medicare taxes.
c) Tip earners who didn’t report all tips to their employer. - You sold investments or other property – Even if your income is low, you’re required to report capital gains and losses. Selling stocks, cryptocurrency, or real estate often triggers a tax reporting requirement.
- You owe repayment for a 2008 First-Time Homebuyer Credit — If you purchased a home in 2008 and still owe a portion of this credit, you must file a return.
-
Foreign financial accounts or income —
a) You must file FBAR (FinCEN Form 114) if your foreign accounts exceeded $10,000 at any point in the year.
b) Expats with foreign income might owe tax or must comply with FATCA reporting requirements.
A quick reference comparison table:
| Situation | Filing required? |
|---|---|
| Self-employment earnings $400 | Yes |
| Taxes withheld from paycheck | Filing ensures a refund |
| Advanced premium tax credits received (Form 1095-A) | Yes must reconcile on Form 8962 |
| Wages from a tax-exempt church $108.28 | Yes |
| Sold property, investments, or cryptocurrency | Yes report capital gains/losses |
Pro Tip: Even if you made just a little income abroad or sold a small amount of crypto, it’s better to file and stay compliant than risk IRS scrutiny.
Taxes are complicated
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Why it’s smart to file, even if you don’t have to
You’re not required to file a return? Great!
But not filing could mean leaving money on the table. Filing a return, even when it’s not mandatory, is a smart move for taxpayers looking to cash in on potential refunds.
Here are some of the refund-worthy credits you might qualify for:
- Earned Income Tax Credit (EITC): Designed for low-to-moderate-income earners. Even if you had little income, the EITC can put money back in your pocket.
- Child Tax Credit (CTC): Families with dependent children can receive up to $2,000 per qualifying child under 17. A portion of this credit may even be refundable.
-
Education credits:
a) American Opportunity Tax Credit (AOTC): Provides up to $2,500 for education expenses.
b) Lifetime Learning Credit (LLC): No income minimum required. You can claim up to $2,000 for continuing education costs. - Federal Fuel Tax Credit: If you used fuel for off-road activities like farming, filing allows you to claim this credit.
- Taxes Withheld: Any tax withheld from your paycheck or other income may be refundable if you earned below the filing threshold.
Also read – Why is my tax refund taking so long?
Pro tip: Remember – refunds don’t happen automatically. If you don’t file, the IRS keeps the money.
New taxpayers: Why you might owe tax even on small earnings
Here’s something to keep in mind: You can owe taxes even on small amounts of income under certain circumstances.
- Self-employment earnings: If you made $400 or more freelancing, consulting, or driving for gig platforms like Uber or Fiverr, you owe self-employment tax (Social Security and Medicare taxes).
- Side hustle income: Even if you had a small side hustle in addition to a regular job, the IRS expects you to report all income, no matter how little.
- 1099 income: Businesses report non-employee payments (even $10!) to the IRS on a Form 1099-NEC or 1099-K. If you get one, the IRS knows about your earnings.
Pro tip: Even if your earnings are minor, tracking all income and expenses is critical. Small self-employment income can lead to small tax bills… and big headaches if ignored.
Quick glance: When filing might still be required
| Scenario | Requirement to File |
|---|---|
| Earned income under minimum thresholds | You might not need to file. |
| Taxes withheld from pay | Filing gets you a refund. |
| Self-employment earnings ≥ $400 | Must file to pay Social Security & Medicare taxes. |
| Received advance Premium Tax Credits | Must reconcile credits with Form 8962. |
| Sold property, stocks, or cryptocurrency | Must report capital gains/losses. |
| Foreign financial accounts > $10,000 | File FBAR; report income to the IRS. |
Bottom line
Filing a tax return isn’t always required, but skipping it might not be the best financial move. Whether you qualify for credits, had taxes withheld, or earned income from unique sources, a simple tax return can help you claim refunds, meet IRS requirements, and avoid penalties.
When in doubt, file it out. It’s better to be safe (and possibly get some cash back) than sorry. - Reid Copald, CPA
If you’re unsure about your filing status or think you might owe taxes despite low earnings, consult a tax expert. We’re here to ensure you stay compliant and get every refund you deserve.