Retirees: 2025 IRS tax filing requirements

Dear Savvy Senior,

What are the IRS income tax filing requirements for retirees this tax season? I didn’t file a tax return last year because my income was below the filing threshold, but I got a part-time job in 2025, so I’m wondering if I need to file this year.

Semi-retired Joe

Dear Joe,

Whether you need to file a federal income tax return this year depends on several factors: how much you earned in 2025, the source of your income, your age and your filing status.

Here’s a quick guide to this year’s IRS filing thresholds. For most people, it’s straightforward: If your gross income (all taxable income excluding Social Security benefits unless you’re married and filing separately) is below the threshold for your filing status and age, you generally do not need to file. But if it’s over, you will.

2025 IRS federal filing thresholds

—Single: $15,750 ($17,750 if you’re 65 or older by Jan. 1, 2026).

—Married filing jointly: $31,500 ($33,100 if one spouse is 65 or older or $34,700 if you’re both over 65).

—Married filing separately: $5 at any age.

—Head of household: $23,625 ($25,625 if 65 or older).

—Qualifying surviving spouse: $31,500 ($33,100 if 65 or older).

For a detailed breakdown including taxable vs. nontaxable income, you can request a free copy of the IRS “1040 and 1040-SR Instructions for Tax Year 2025” by calling 800-829-3676 or view it online at IRS.gov/pub/irs-pdf/i1040gi.pdf.

Check here too

Be aware there are other financial situations that can require you to file a tax return, even if your gross income falls below the IRS filing requirements. For example, if you earned more than $400 from self-employment in 2025; owe any taxes on an IRA, Health Savings Account or an alternative minimum tax; or get premium tax credits because you, your spouse or a dependent is enrolled in a Health Insurance Marketplace plan, you’ll need to file.

You also may need to file if you’re receiving Social Security benefits and one-half of your benefits plus your other gross income and any tax-exempt interest exceeds $25,000 or $32,000 if you’re married and filing jointly.

To figure all this out, the IRS offers an online tax tool that asks a series of questions that will help you determine if you’re required to file or if you should file because you’re due a refund. It takes less than 15 minutes to complete.

You can access this tool at IRS.gov/help/ita. Click Filing Requirement - Do I need to file a tax return? Or you can get assistance over the phone by calling the IRS helpline at 800-829-1040.

Check your state

Even if you’re not required to file a federal tax return this year, don’t assume you’re also excused from filing state income taxes. The rules for your state might be very different. Check with your state tax agency before assuming you’re off the hook. A complete list of state tax agencies is available at Taxadmin.org/fta-members.

Tax-prep help

If you find you do need to file a tax return this year, you can Free File at IRS.gov/freefile, which is a partnership program between the IRS and tax software companies. Your 2025 adjusted gross income must be below $89,000 to qualify.

If you need some help with your tax returns, the IRS-sponsored Tax Counseling for the Elderly program provides free tax preparation and counseling to middle- and low-income taxpayers age 60 and older. Call 800-906-9887 or visit IRS.treasury.gov/freetaxprep to locate services near you.

You also can get help through the AARP Foundation Tax-Aide service at AARP.org/findtaxhelp or call 888-227-7669. You don’t have to be an AARP member to use this service.

Send your questions or comments to questions@savvysenior.org or to Savvy Senior, P.O. Box 5443, Norman, OK 73070.