Income Limit for US Taxes in 2026: A new tax year has started in the United States. Many people now ask one simple question. Do I need to file a tax return with the IRS or not? The answer is not the same for everyone. The income limits change every year because of inflation. Your age and your family status also matter a lot. The IRS clearly explains income rules, and it says “gross income” means all money, goods, property, and services you get that are not tax free.
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Income Limits Based on Filing Status
- If you file as a single person and you are under 65, you must file taxes if you earn $15,750 or more.
- If you are 65 or older, the limit becomes $17,550.
- Married couples who file together must file if they earn $31,500 when both are under 65.
- If one spouse is above 65, the limit rises to $33,100.
- If both are above 65, it becomes $34,700. For people filing as head of household, the income limit is $23,625 if under 65 and $25,625 if 65 or older.
- If you are married but file separately, the rule is very strict. Even earning $5 means you must file taxes.
Special Rule for Self-Employed Workers
People who work for themselves follow a different rule. Freelancers and small business owners must file a tax return if they earn a net profit of $400 or more. This rule applies even if total income is very low. Filing is needed to pay Social Security and Medicare taxes. These are also called self-employment taxes, and the IRS requires them by law.
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What about dependents and minors?
Many parents wonder if their children should file a tax return if they had a summer job or investments. For dependents, there are two categories of income:
- Earned income (wages): Must file if they earned more than $15,750.
- Unearned income (investments/interest): The limit is much stricter. If a dependent receives more than $1,350 in dividends or interest, they must file their own return.
