Do I Need to File a Tax Return This Year?

Were you a U.S. citizen or resident for any part of 2025?

Run this as two tests: the green card test (were you a lawful permanent resident at any time in 2025?) and the substantial presence test (a weighted 183-day count under IRC Section 7701(b)). U.S. citizens and resident aliens are taxed on worldwide income and answer Yes; nonresident aliens answer No. A common trap is a dual-status year - becoming or ceasing to be a resident mid-year - which needs a closer look with your CPA.

Your filing status and residency affect whether you must file.

Official guidance: IRS filing requirements

• IRS filing basics

Did you have U.S. income that was subject to U.S. tax in 2025?

This applies only if you answered No above (a nonresident alien). Weigh whether you had U.S.-source fixed or determinable income (such as U.S. dividends, rents, or royalties) or income effectively connected with a U.S. trade or business. Note that tax withheld at source does not by itself end the obligation - a Form 1040-NR is often still needed to report effectively connected income, claim treaty benefits, or obtain a refund.

Nonresidents with U.S. income may need Form 1040-NR.

Official guidance: IRS filing requirements

• Nonresident filing

Were you under age 65 at the end of 2025?

Determine age as of the close of 2025. The IRS convention treats a taxpayer whose 65th birthday falls on January 1, 2026 as having reached 65 at the end of 2025, so borderline birthdays should be checked carefully. Being 65 or older raises the gross income filing threshold because of the additional standard deduction, so this answer routes you to the correct threshold chart in IRS Publication 501.

Use the interactive tool above to see how this applies to your situation.

Official guidance: IRS filing requirements

Was your 2025 gross income at least $15,750 if single or $31,500 if married filing jointly?

These are the common 2025 thresholds for Single and Married Filing Jointly. Head of household, Married Filing Separately, dependents, blindness, and other situations use different rules; verify IRS Publication 501.

IRS publishes dollar thresholds that change each year.

Official guidance: IRS filing requirements

• Filing requirement amounts

If age 65 or older, was your 2025 gross income at least $17,750 if single, $33,100 if one joint-filing spouse was 65 or older, or $34,700 if both were 65 or older?

These are common 2025 age-65 thresholds. Filing status, blindness, dependency, living-apart rules, and other facts can change the amount; verify IRS Publication 501.

Higher thresholds apply when you are 65 or older.

Official guidance: IRS filing requirements

• Filing requirement amounts (65+)

Did you have self-employment net earnings of $400 or more in 2025?

Net earnings from self-employment generally equal 92.35 percent of the net profit from a trade or business (Schedule C or partnership self-employment income). The $400 threshold is a filing trigger that stands on its own - it can require a return and Schedule SE even when total income is below the general filing threshold and no income tax is due. Church employee income of $108.28 or more is a separate trigger. A common mistake is testing gross receipts rather than net earnings.

Self-employment income can require a return even when W-2 income is low.

Official guidance: IRS filing requirements

• Self-employment tax

Did you receive advance premium tax credit payments or owe special taxes like household employment taxes?

Answer Yes if you or a family member received advance payments of the premium tax credit through a Marketplace plan, which must be reconciled on Form 8962 even when income is low. Also answer Yes for special or additional taxes - household employment taxes on Schedule H, the Additional Medicare Tax, the net investment income tax, or the additional tax on early retirement distributions. Skipping a required Form 8962 can delay future advance-credit eligibility.

Advance premium tax credit reconciliation on Form 8962, or a special tax such as household employment tax, makes a return mandatory (IRC Section 36B(f)). With income below the filing threshold and no standalone trigger, a return is generally not required under IRC Section 6012(a)(1); still review refundable credits and state rules.

Official guidance: IRS filing requirements

Do you want a checklist of common forms to gather before meeting your CPA?

This step is a preference, not a legal test: choose whether you want a document-gathering checklist before meeting your advisor. Either way, keep the records that support the answers you gave, because IRC Section 6001 requires taxpayers to retain records substantiating items reported on a return. Typical documents include Forms W-2 and 1099, Form 1095-A, and last year's return.

A CPA can confirm filing requirements for your exact situation.

Official guidance: IRS filing requirements

• Talk to your CPA