Introduction

Not everyone is required to file a tax return, but understanding the rules can help you avoid penalties or missed opportunities for refunds. This checklist outlines who needs to file taxes in 2025 based on income, filing status, and special circumstances.

 

1. Income Thresholds for Filing

The IRS sets minimum income thresholds for filing taxes, which vary by filing status and age.

For Single Filers

Under 65: Must file if income exceeds $13,850.

65 or Older: Must file if income exceeds $15,650.

For Married Filing Jointly

Both Spouses Under 65: Must file if combined income exceeds $27,700.

One Spouse 65 or Older: Must file if combined income exceeds $28,800.

Both Spouses 65 or Older: Must file if combined income exceeds $30,000.

For Head of Household

Under 65: Must file if income exceeds $20,800.

65 or Older: Must file if income exceeds $22,500.

For Married Filing Separately

All Ages: Must file if income exceeds $5.

For Qualifying Widow(er) with Dependent Child

Under 65: Must file if income exceeds $27,700.

65 or Older: Must file if income exceeds $28,900.

 

2. Self-Employed Individuals

Who Must File:

Anyone with net earnings of $400 or more from self-employment.

Additional Requirement:

Must pay self-employment taxes (Social Security and Medicare).

 

3. Dependents

Dependents may also need to file if their income exceeds certain limits:

Earned Income Only

Must file if income exceeds $13,850.

Unearned Income Only

Must file if income exceeds $1,250.

Both Earned and Unearned Income

Must file if total income exceeds the larger of $1,250 or earned income plus $400.

 

4. Special Circumstances Requiring Filing

You may need to file taxes regardless of income if:

Taxes Were Withheld: You want a refund of overpaid taxes.

Advance Premium Tax Credit: You or your household received health insurance subsidies through the Marketplace.

Retirement Account Distributions: You took early withdrawals from IRAs, 401(k)s, or other retirement accounts.

Alternative Minimum Tax (AMT): You owe AMT due to higher income levels or deductions.

Household Employment Taxes: You paid wages to a household employee.

Foreign Income or Assets:

You earned more than $108.28 in wages or tips from a foreign employer.

You have foreign financial accounts exceeding $10,000 (FBAR filing required).

 

5. Filing Voluntarily

Even if you aren’t required to file, it might be beneficial:

To Claim Refundable Credits:

Earned Income Tax Credit (EITC).

Child Tax Credit or Additional Child Tax Credit.

To Build Tax Records:

Filing can establish income records for loans or immigration purposes.

Tips to Determine Your Filing Requirements

Use IRS Tools: The IRS provides an online filing requirement tool to check if you need to file.

Review All Income Sources: Include wages, investments, freelance work, and unemployment benefits.

Consult a Tax Professional: Complex situations, such as dual-income households or foreign assets, may require expert advice.

 

Conclusion

Understanding who needs to file taxes is crucial for compliance and financial planning. If you’re unsure, let [Your Company Name] help. Our experts can assess your situation and guide you through the filing process with ease. Contact us today for personalized assistance!