IRS Rules Explained: Who Must File Taxes for the 2025–2026 Tax Years

As the new U.S. tax season for 2026 approaches, many people are asking an important question: Do I have to file a federal tax return for the 2025 or 2026 tax year? The answer depends on how much money you earned, your age, and your filing status.

This article explains the IRS rules, who must file a tax return, exceptions, and why even people with low income may want to file.

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What Determines Whether You Must File Taxes

In the United States, the Internal Revenue Service (IRS) sets rules that decide if you must file a federal tax return.

The key factors include:

• Gross income earned during the year
• Your filing status (single, married, head of household)
• Your age
• Self-employment income
• Certain types of income or credits that must be reported

If your income is above the IRS set threshold, you must file a tax return.

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Filing Thresholds for People Under 65

For most taxpayers under 65 years old, the IRS has set income limits. If your money earned in the year is higher than these limits, you are required to file:

• Single filers: Threshold increases slightly in 2026
• Heads of household: Higher than single filers
• Married couples filing jointly: Even higher limits
• Married filing separately: Must file if they earn even small income

These income limits change slightly between 2025 and 2026 because of inflation and new IRS guidance.

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Higher Thresholds for Seniors (65 and Older)

Older taxpayers have higher income limits before filing becomes mandatory. This means seniors can earn more money than younger workers before they need to file a tax return.

For example:

• A single person 65 or older can earn more than a younger single filer
• A married couple with one or both spouses over 65 also has a higher filing threshold

This is meant to give some tax relief to people with retirement income or fixed pensions.

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Self-Employment Income Rules

If you work for yourself — such as freelancing, doing gig work, or having a small business — the rules are stricter.

If your net self-employment income is $400 or more, the IRS expects you to file a tax return even if your total income is low.

This helps ensure that self-employed people pay the correct Social Security and Medicare taxes.

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Why Filing Taxes Might Still Be Good Even If You Don’t Have To

Even if your income is below the IRS limits, filing a tax return can be beneficial.

Here’s why:

• You may get a refund of federal tax that was already withheld from your pay.
• Filing gives you access to refundable tax credits — like the Earned Income Tax Credit or Child Tax Credit — which can increase your refund.
• An official tax record may help you with future loans, housing, or financial aid.
• It also protects your identity; if the IRS has your tax return on file, it is harder for someone else to file fraudulently in your name.

So even people with low income should consider filing.

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Other Types of Income That Require Filing

Sometimes, even if your income is small, specific types of income require a tax return. These include:

• Tips reported to your employer
• Earnings from investments
• Early withdrawals from retirement accounts
• Distribution from health savings accounts (HSAs)
• Advance tax credits that need reconciliation

Also, if you are claimed as someone else’s dependent, different filing rules may apply.

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Important Dates for the 2026 Tax Season

The IRS generally opens the filing season in late January and sets the deadline for most taxpayers around April 15, 2026.

It’s important to file on time or request an extension if you cannot finish your return by the deadline. That helps avoid penalties or interest.

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Conclusion

For the 2025–2026 tax years, the IRS requires most taxpayers to file a federal return if their income is above specific thresholds based on age and filing status. Self-employed individuals with more than $400 net income also must file. Even if you are not required to file, doing so can help you get refunds and claim valuable tax credits.

Understanding these rules early can save you money, help with refunds, and prevent issues with the IRS later.

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FAQs – US Tax Filing Rules for 2025–2026

Who must file a tax return for 2025 or 2026?

If your income is above the IRS set limits for your age and filing status, you must file. Also, self-employed people with $400 or more net income must file.

Do older taxpayers have different filing rules?

Yes. People aged 65 and above have higher income thresholds before they need to file a tax return.

If I earn less than the limit, should I file anyway?

Yes. Filing can help you get refunds or claim tax credits even if you are not required to file.

Does self-employment income affect filing?

Yes. If your self-employment earnings are $400 or more, you must file a tax return regardless of age or total income.

When does the 2026 tax season start and end?

The IRS usually begins accepting returns in late January, and the deadline is around mid-April 2026.