In 2026, not all U.S. taxpayers are required to file a federal income tax return. Whether you must file depends primarily on your income, age, and filing status, and there are clear thresholds to consider. While most workers will still need to file, some people fall below the minimum income levels and are exempt. But in many cases, filing a return (even when not required) can help you recover money you’re owed.
Understanding Who Must File a Return in 2026
Each year, the IRS sets income thresholds that determine who is legally required to file a federal income tax return. These thresholds vary based on your filing status, such as single, married, or head of household, and whether you are under or over age 65.
According to MARCA, for the 2026 tax year, individuals under 65 must file if their gross income meets or exceeds the following amounts: $15,750 for single filers, $23,625 for heads of household, and $31,500 for married couples filing jointly. Those married but filing separately are required to file if they earned $5 or more.
For those aged 65 or older, the income limits are slightly higher due to an increased standard deduction. A single filer aged 65+ must file only if their income is $17,750 or more. Married couples where one spouse is 65 or older must file if their income is at least $33,100, and if both spouses are over 65, that threshold rises to $34,700.
Certain work situations also affect whether a return is required. According to the IRS, anyone who earned more than $400 in net self-employment income, regardless of age or filing status, must file a return. The same goes for individuals with specific non-work-related income or special tax situations that trigger filing requirements.
Special Rules for Dependents, Minors, and Refund Eligibility
People who can be claimed as dependents on someone else’s return, typically children or students, fall under different rules. According to data from the IRS, a dependent under 65 must file if their earned income exceeds $15,750 or if their unearned income, from sources like dividends or interest, is above $1,350. For dependents aged 65 or older, the thresholds are higher: $17,750 for earned income and $3,350 for unearned.
Blind dependents have their own set of limits. A blind single dependent under 65 must file if their earned income surpasses $17,750 or if their unearned income goes over $3,350. These thresholds rise even further if the dependent is both blind and over 65.
Filing is still recommended for many people who are otherwise exempt. According to MARCA, individuals may still benefit from tax credits or refunds if their employer withheld federal income tax from their paycheck during the year. Without filing, this money remains unclaimed.
Even those with low income or part-time jobs may qualify for refundable credits, such as the Earned Income Tax Credit (EITC), which can result in a refund larger than the tax they paid. According to the IRS, the agency does not automatically issue refunds, meaning you must file a return to receive any money back.
Ultimately, while income limits provide a guideline, the decision to file often comes down to whether you might get money back. Reviewing your situation carefully can ensure you stay compliant, and don’t leave money on the table.
