Who Needs to File an Individual Tax Return? Rules You Should Know

Filing taxes can be confusing, especially when you’re unsure whether you’re even required to file an individual tax return. Many people search online for “Do I need to file taxes?”, “Who must file a tax return?”, or “Minimum income to file taxes”—and for good reason. Tax laws change each year, and your filing obligation depends on several factors like age, income, filing status, and more.

In this guide, we’ll break down who needs to file an individual tax return in 2025, what income thresholds apply, and what exceptions you should be aware of.

1. Why Filing an Individual Tax Return Matters

The IRS (Internal Revenue Service) uses tax returns to ensure all U.S. citizens and residents pay the correct amount of tax. Filing also allows you to:

• Claim tax refunds

• Qualify for tax credits (like the Earned Income Tax Credit or Child Tax Credit)

• Report income from self-employment or side gigs

• Stay compliant with federal and state tax laws

Even if you’re not required to file, doing so might benefit you.

2. Income Thresholds for Filing a Tax Return (2025)

Your gross income, filing status, and age determine whether you must file. Below are the 2025 IRS minimum income requirements by filing status:

🔹 Single Filers

• Under 65: Must file if gross income is $14,600 or more

• 65 or older: Must file if gross income is $16,550 or more

🔹 Married Filing Jointly

• Both spouses under 65: Must file if combined income is $29,200 or more

• One spouse 65 or older: $30,550 or more

• Both spouses 65 or older: $31,900 or more

🔹 Head of Household

• Under 65: $21,900 or more

• 65 or older: $23,850 or more

🔹 Married Filing Separately

• All ages: Must file if income is $5 or more

🔹 Qualifying Widow(er)

• Under 65: $25,900 or more

• 65 or older: $27,250 or more

3. When You Must File Regardless of Income

There are specific situations where you’re required to file even if your income is below the thresholds. You must file a tax return if:

• You had self-employment income over $400

• You received advance premium tax credits (for ACA/Marketplace health insurance)

• You owe household employment taxes

• You received distributions from an HSA, MSA, or retirement account

• You owe taxes on Tips not reported to your employer

• You had taxes withheld from your paycheck and want a refund

4. Reasons to File a Return Even If You’re Not Required

If you’re wondering, “Should I file a tax return even if I don’t have to?”—the answer might be yes.

Here are a few benefits:

• Get a Refund: If too much tax was withheld from your paycheck

• Claim Tax Credits: Like the Earned Income Credit (EITC), Child Tax Credit, or Education Credits

• Build Record of Income: Useful for loans, mortgages, or immigration purposes

• Qualify for Stimulus Payments: As seen in recent years, some government relief is delivered through tax returns

5. Filing Requirements for Dependents

Dependents (like college students or teenagers with part-time jobs) may also need to file. The rules are different based on:

• Earned income (like wages)

• Unearned income (like interest or dividends)

• Whether the dependent is blind or over 65

For example, a single dependent under 65 must file if they have:

• Earned income over $14,600, or

• Unearned income over $1,250, or

• Gross income greater than the larger of $1,250 or earned income + $400

6. What Happens If You Don’t File When Required?

Failing to file when you’re required can lead to:

• Late filing penalties

• Interest charges

• Loss of refund eligibility

• Possible legal consequences in extreme cases

7. How to File Your Individual Tax Return

You can file your taxes in one of three ways:

• DIY Software like TurboTax, H&R Block, or Free File from the IRS

• Professional Tax Preparers for more complex returns

• Online Filing Services that are secure, fast, and often affordable

Be sure to gather necessary documents such as W-2s, 1099s, proof of deductions, and bank info for direct deposit.

Final Thoughts

Filing an individual tax return is not just about compliance—it’s about claiming what’s rightfully yours. Whether you’re unsure about income thresholds, have a side hustle, or simply want to make sure you’re not leaving money on the table, it’s important to know the rules.

Author: KMK Ventures

KMK is a trusted provider of outsourced accounting services, delivering customized financial solutions to businesses across a wide range of industries. Our team of skilled and experienced professionals understands the unique accounting challenges that companies face in different sectors.