The short answer
For 2026 returns, most people under 65 must file if their income is above the standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household. If you're self-employed, you must file once your net earnings reach $400.
Last reviewed: October 2026
The exceptions that catch people
- Self-employment and gig work: $400 of net earnings is enough to require a return, because of self-employment tax.
- Age 65 or older: the limits are higher.
- Someone else claims you as a dependent: different, lower limits apply.
- Health insurance from the Marketplace with advance credits: you must file to settle up.
When filing makes sense even if you don't have to
- Tax was withheld from your pay and you want it back
- You may qualify for credits like the Earned Income Tax Credit
- You want a filed return on record for a loan, lease or aid application
Official source: IRS: Do I need to file a tax return?.
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Disclaimer: This page is general information, not tax advice. Every situation is different, and tax rules change. Reading this page doesn't make you a client.