What are the IRS income tax filing requirements this tax season? I did not file a tax return last year because my income was below the filing threshold. However, I was employed at a part-time job in 2025, and I am wondering if I need to file.

Whether you need to file a federal income tax return this year depends on several factors including how much you earned in 2025, the source of your income, your age and your filing status.

Here is a quick guide to this year’s Internal Revenue Service (IRS) filing thresholds. For most people, it is straightforward: if your gross income, meaning all taxable income, excluding Social Security benefits unless you are married and filing separately, is below the threshold for your filing status and age, you generally do not need to file. However, if your income exceeds that threshold you must file.  

2025 IRS Federal Filing Thresholds:

• Single: $15,750 ($17,750 if you are 65 or older by December 31, 2025).
• Married filing jointly: $31,500 ($33,100 if one spouse is 65 or older; or $34,700 if you are both over 65).
• Married filing separately: $5 at any age.
• Head of household: $23,625 ($25,625 if 65 or older).
• Qualifying surviving spouse: $31,500 ($33,100 if 65 or older).

For a detailed breakdown, including taxable vs. nontaxable income, you can request a free copy of the IRS “1040 (and 1040-SR) Instructions for Tax Year 2025” by calling 800-829-3676, or view it online at IRS.gov/pub/irs-pdf/i1040gi.pdf.

Other Taxable Situations

It is important to know that there are other financial situations that can require you to file a tax return, even if your gross income falls below the IRS filing thresholds. For example, if you earned more than $400 from self-employment in 2025, owe any taxes related to an IRA, made contributions or distributions from a Health Savings Account (HSA) or are subject to an alternative minimum tax (AMT). You must also file if you received premium tax credits because you, your spouse or a dependent is enrolled in a Health Insurance Marketplace plan.

You may also need to file if you are receiving Social Security benefits, and one-half of your benefits plus your other gross income and any tax-exempt interest exceeds $25,000, or $32,000 if you are married and filing jointly.

The IRS offers an online tax tool that asks a series of questions that will help you determine if you are required to file, or if you should file because you are due a refund. You can access this tool at IRS.gov/help/ita. Once on this page, click on “Filing Requirement – Do I need to file a tax return?” You can also receive assistance over the phone by calling the IRS helpline at 800-829-1040.

Check Your State

Even if you are not required to file a federal tax return this year, do not assume that you are also excused from filing state income taxes. The rules for your state might be different. Check with your state tax agency to determine filing requirements. A complete list of state tax agencies is available at Taxadmin.org/fta-members.

Tax Prep Help

If you find that you need to file a tax return this year, you can use IRS Free File at IRS.gov/freefile, which is a partnership program between the IRS and tax software companies. The site offers links to free guided tax preparation services. Your 2025 adjusted gross income must be below $89,000 to qualify.

If you need help with your tax returns, the IRS sponsored Tax Counseling for the Elderly (TCE) program provides free tax preparation and counseling to middle and low-income taxpayers who are age 60 and older. Call 800-906-9887 or visit IRS.treasury.gov/freetaxprep to locate services near you.

You can also get assistance through the AARP Foundation Tax-Aide service at AARP.org/findtaxhelp or call 888-227-7669. You do not have to be an AARP member to use this service.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.