The IRS will start accepting and processing tax returns on Monday, January 26, 2026. 

The tax deadline is Wednesday, April 15, 2026. 

Tricia's will begin accepting appointments January 28, 2026 and begin preparing taxes on Saturday, January 31, 2026. 

Who must file

Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return.

Generally, you need to file if:

• Your income is over the filing requirement
• You have over $400 in net earnings from self-employment (side jobs or other independent work)
• You had other situations that require you to file

It might pay you to file even if you don’t have to.

Income amount that requires you to file

If you were under 65 at the end of 2025

If your filing status is:File a tax return if your gross income is:Single$15,750 or moreHead of household

$23,625 or more

Married filing jointly$31,500 or more (both spouses under 65)
$33,100 or more (one spouse under 65)Married filing separately$5 or moreQualifying surviving spouse$31,500 or more

You may want to file a return even if you made less to get a refund of taxes your employer withheld from your pay.

If you were 65 or older at the end of 2025

If your filing status is:File a tax return if your gross income is:Single$17,550 or moreHead of household

$25,625 or more

Married filing jointly

$33,100 or more (one spouse under 65)
$34,700 or more (both spouses 65 or older)

Married filing separately$5 or moreQualifying surviving spouse$33,100 or more

Dependents

Use this table if your parent or someone else can claim you as a dependent in 2025:

Earned income: Salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants.

Unearned income: Taxable interest, ordinary dividends, and capital gain distributions, unemployment compensation, taxable Social Security benefits, pensions, annuities and distributions of unearned income from a trust.

Gross income: Earned plus unearned income.

You can also answer questions to find out if you need to file.

If your filing status is:File a tax return if any of these apply:Single under 65Unearned income over $1,350
Earned income over $15,750
Gross income was more than the larger of:

• $1,350, or
• Earned income (up to $15,300) plus $450

Single age 65 and upUnearned income over $3,350
Earned income over $17,750
Gross income was more than the larger of:

• $3,350, or
• Earned income (up to $15,300) plus $2,450

Married under 65Gross income of $5 or more and spouse files a separate return and itemizes deductions
Unearned income over $1,350
Earned income over $15,750
Gross income was more than the larger of:

• $1,350, or
• Earned income (up to $15,300) plus $450

Married age 65 and upGross income of $5 or more and spouse files a separate return and itemizes deductions
Unearned income was more than $2,950
Earned income over $17,350
Gross income was more than the larger of:

• $2,950, or
• Earned income (up to $15,300) plus $2,050

Dependents who are blind:

Use this table if your parent or someone else can claim you as a dependent in 2025 and you’re blind.

If your filing status is:File a tax return if any of these apply:Single under 65Unearned income over $3,350
Earned income over $17,750
Gross income was more than the larger of:

• $3,350, or
• Earned income (up to $15,300) plus $2,450

Single age 65 and upUnearned income over $5,350
Earned income over $19,750
Gross income was more than the larger of:

• $5,350, or
• Earned income (up to $15,300) plus $4,550

Married under 65Gross income of $5 or more and spouse files a separate return and itemizes deductions
Unearned income over $2,950
Earned income over $17,350
Gross income was more than the larger of:

• $2,950, or
• Earned income (up to $15,300) plus $2,050

Married age 65 and upGross income of $5 or more and your spouse files a separate return and itemizes deductions
Unearned income over $4,550
Earned income over $18,950
Gross income was more than the larger of:

• $4,550, or
• Earned income (up to $15,300) plus $3,650

If you’re still not sure if you need to file

See if you need to file: answer questions to find out

File even if you don’t have to

Even if you make less than the income that requires you to file, consider filing anyway. You may get money back.

• If you qualify for a refundable tax credit
• If your paycheck had federal income tax withheld
• If you made estimated tax payments