Do I Need to File a Tax Return in 2025?

The requirement to file a federal income tax return this year depends on several factors, including your total income in 2024, the source of your income, your age and your filing status. Here is an overview of the IRS tax filing requirements for this tax season.

If your 2024 gross income, which includes all taxable income but excludes Social Security benefits (unless you are married and filing separately), was below the threshold for your filing status and age, you likely will not have to file a federal income tax return. The 2024 tax filing thresholds are the following:

• Single: $14,600 ($16,550 if you are 65 or older by January 1, 2024).
• Married filing jointly: $29,200 ($30,750 if one taxpayer is 65 or older or $32,300 if both taxpayers are over 65).
• Married filing separately: $5 at any age.
• Head of household: $21,900 ($23,850 if 65 or older).
• Qualifying surviving spouse: $29,200 ($30,750 if 65 or older).

To get a detailed breakdown on federal filing requirements along with information on taxable and nontaxable income, you can call the IRS at 800-829-3676 and ask them to mail you a free copy of the “1040 (and 1040-SR) Instructions” for Tax Year 2024. You can also find information online at IRS.gov/pub/irs-pdf/i1040gi.pdf.

Other Situations

Other financial situations may require you to file a tax return, even if your gross income is below the IRS filing thresholds. For example, you must file if you earned more than $400 from self-employment in 2024, owe any taxes on distributions from an IRA or Health Savings Account, are subject to an alternative minimum tax or receive premium tax credits related to enrollment in a Health Insurance Marketplace plan.

If you receive Social Security benefits, you are required to file a return if the sum of one-half of your benefits plus your other gross income and any tax-exempt interest exceeds $25,000 ($32,000 if you are married and filing jointly).

The IRS offers an online tax tool that guides you through a series of questions to help determine if you need to file a tax return or if you should file for a refund. This process typically takes less than 15 minutes to complete. You can access this tool at IRS.gov/Help/ITA and click on “Filing Requirement – Do I need to file a tax return?” For additional assistance, you can call the IRS helpline at 800-829-1040.

Check Your State

Even if you are not required to file a federal tax return this year, you may still need to file state income taxes. State law can vary significantly, and each state has its own set of rules. Check with the applicable state tax agency to determine if you are required to file a state tax return this year. For links to state tax agencies, visit Taxadmin.org/fta-members.

Tax Preparation Help

If you need to file a tax return this year, you can file for free at IRS.gov/FreeFile, which is a partnership program between the IRS and tax software companies. Your 2024 adjusted gross income must be below $84,000 to qualify. If you have a simple tax situation and income below $200,000, or $250,000 if married and filing jointly, you can file your taxes for free through the new IRS Direct File program in 25 states at DirectFile.IRS.gov.

For middle and low-income taxpayers who are 60 or older, contact the Tax Counseling for the Elderly (TCE) program for free tax preparation and counseling. Call 800-906-9887 or visit IRS.treasury.gov/freetaxprep to locate services near you. You can also check online to find nonprofits that provide tax return preparation assistance free of charge for qualified individuals.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” 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.