GroundSkill
Determine whether the taxpayer must file, by when, and under which filing status
Whether to file, by when, and under which status are three separate decisions from one set of facts. This lesson reads the threshold chart, sets the due date, and picks the status the facts allow.
Start with the filing chart. Read it by filing status, age at year end, and gross income:
| Filing status | Age | File when gross income reaches |
|---|---|---|
| Single | Under 65 | $15,750 |
| Single | 65 or older | $17,750 |
| Head of household | Under 65 | $23,625 |
| Head of household | 65 or older | $25,625 |
| Married filing jointly | Both spouses under 65 | $31,500 |
| Married filing jointly | One spouse 65 or older | $33,100 |
| Married filing jointly | Both spouses 65 or older | $34,700 |
| Married filing separately | Any age | $5 |
| Qualifying surviving spouse | Under 65 | $31,500 |
| Qualifying surviving spouse | 65 or older | $33,100 |
Reaching the chart's figure requires a return, but falling short does not end the inquiry. For a single dependent who is under 65 and not blind, a return is required if any of these applies:
$1,350.$15,750.$1,350 or earned income (up to $15,300) plus $450.Other situations can require a return below those amounts, including net earnings from self-employment of at least $400. Choose the filing status first, then check the dependent and other-situation rules before deciding.
Helena, single and 62, reports $16,900 of pension income with no other triggers. Ana finds the single-under-65 row at $15,750, compares $16,900 against it, and marks filing required. Had Helena's income been $9,000, Ana would have marked the chart threshold unmet on the single-under-65 row and still run the dependent tests and other filing situations, including the $400 self-employment floor, before deciding.
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THEN file a return if your gross income was at least...**View on the source
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single under 65 $15,750 65 or older $17,750View on the source
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head of household under 65 $23,625 65 or older $25,625View on the source
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married filing jointly*** under 65 (both spouses) $31,500 65 or older (one spouse) $33,100 65 or older (both spouses) $34,700View on the source
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married filing separately any age $5View on the source
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qualifying surviving spouse under 65 $31,500 65 or older $33,100View on the source
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You had net earnings from self-employment of at least $400.View on the source
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Your unearned income was more than $1,350.View on the source
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Your earned income was more than $15,750.View on the source
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Your gross income was more than the larger of: a. $1,350, or b. Your earned income (up to $15,300) plus $450.View on the source
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You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. See Table 3 for those other situations when you must file.View on the source
Louise is single, was 67 at the end of 2025, and had 2025 gross income of $17,000. No other filing requirement applies. Which amount is her filing threshold?
The filing deadline for 2025 individual returns is April 15, 2026. A taxpayer who cannot file on time can request an automatic 6-month extension to file by submitting Form 4868 by that date. An electronic tax payment marked as an extension payment also requests the extension without a separate form. Either route extends filing, not payment. Tax remains due April 15; an unpaid balance draws interest and may draw a late-payment penalty.
Omar owes tax and cannot finish by April 15. Ana files Form 4868 before the date, records an October filing deadline with the original April payment date circled, and arranges payment of the expected balance in April. The file shows extended filing with on-time payment rather than extended everything.
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File Form 1040 or 1040-SR by April 15, 2026.View on the source
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You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868.View on the source
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If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties.View on the source
Elena must file a 2025 individual return, due April 15, 2026. She cannot finish by then but wants an automatic 6-month extension to file. What must she do?
Filing status follows marital and household facts at year end. The five statuses are single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. Start with marital status: someone unmarried or legally separated by a final decree on December 31 is considered unmarried; spouses still married and living together are married and may file jointly or separately.
Head of household can be available to an unmarried person who pays more than half the cost of keeping up a home for a qualifying person. That person generally lives there for more than half the year; a dependent parent can qualify under a special rule even when living elsewhere. A married person living apart may be considered unmarried for this status only if they file separately, pay more than half the home's cost, their spouse did not live there in the last six months, and a child, stepchild, or foster child lived there more than half the year and they can claim the child as a dependent (with limited exceptions).
Qualifying surviving spouse can apply for the two years after a spouse's death when the survivor was entitled to file a joint return with the spouse for the year of death (whether or not one was actually filed), did not remarry, can claim a child or stepchild as a dependent, the child lived in their home all year (apart from temporary absences and the listed exceptions, so being a dependent alone does not settle residence), and they paid more than half the cost of that home for the year. All of these must hold. In the year of death, a joint return may still be available. If more than one status applies, choose the one with the lowest tax.
Paz married in June and lives with a spouse at year end. Ana marks married, tests joint against separate on their figures, and selects the lower-tax result. Head of household is set aside because the considered-unmarried test is not met on these facts. The status line follows the household, with the lower-tax choice recorded.
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If more than one filing status applies to you, choose the one that will give you the lowest tax.View on the source
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You are considered unmarried for the whole year if, on the last day of your tax year, you are either: • Unmarried, or • Legally separated from your spouse under a divorce or separate maintenance decree.View on the source
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Divorced persons. If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year.View on the source
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Considered married. You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 1. You are married and living together.View on the source
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Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following apply.View on the source
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To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year.View on the source
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See Table 4 to see who is a qualifying person.View on the source
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You may be eligible to use qualifying surviving spouse as your filing status for 2 years following the year your spouse died.View on the source
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You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2025:View on the source
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You paid more than half the cost of keeping up a home for the year. See Keeping Up a Home, earlier, under Head of Household.View on the source
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If your spouse died in 2025, you can use married filing jointly as your filing status for 2025 if you otherwise qualify to use that status.View on the source
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You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status. 2. You paid more than half the cost of keeping up your home for the tax year. 3. Your spouse didn’t live in your home during the last 6 months of the tax year.View on the source
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Generally, the qualifying person must live with you for more than half of the year.View on the source
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If your qualifying person is your parent, you may be eligible to file as head of household even if your parent doesn’t live with you.View on the source
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This child lived in your home all year, except for temporary absences.View on the source
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You were entitled to file a joint return with your spouse for the year your spouse died. It doesn’t matter whether you actually filed a joint return.View on the source
Nina's spouse died in 2024, and Nina was entitled to file a joint return with that spouse for 2024. Nina did not remarry before the end of 2025 and in 2025 paid over half the cost of keeping up a home for Nina and Nina's daughter, whom Nina can claim as a dependent and who lived in that home for all of 2025. Which filing status may Nina use for 2025?
The course asks you questions like these as you learn, brings back the ones you miss, and ends with full-length practice exams.
See the course Or take the free 12-question checkGroundSkill is independently produced and is not affiliated with or endorsed by the IRS. Sources last checked 2026-09-14. Exam preparation, not tax advice.