If you are under 65 at the end of 2026, and your filing status is single, you need to file if your gross income is > $16,100.

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If your filing status is Head of Household, you need to file if your gross income is > $24,150.

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If your filing status is Married Filing Jointly, you need to file if your gross income is > $32,200 (both spouses under 65), $33,750 or more if one spouse is over 65.

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If your filing status is Married Filing Separately, and your income is > $5.

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If your filing status is Qualifying Surviving Spouse, and your income is over $32,200.

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If you are over 65 at the end of 2026, you can add $2,050 to the figures above (each for Married Filing Jointly).

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If you earn self-employment earnings over $400, you will be required to file a tax return.

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If your dependent receives a W-2, the same requirement applies if they are single, if they have income over $16,100. If they have federal taxes withheld, they should file even if their income is under $16,100 to receive a refund of the federal taxes taken out.