By Jim Miller

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.