Most people only have to file if their 2026 income is more than the standard deduction. But many people who don't have to file should, because it's the only way to get money back.
At a glance
$16,100Single, under 65: file if your 2026 income is more
$24,150Head of household, under 65
$32,200Married filing jointly, both under 65
If your income is under the limit for your filing status, you usually don't have to file.
File anyway if tax came out of your pay, or if you can get the EITC or child tax credit. That money only comes back if you file.
Self-employed? You have to file if you made $400 or more after expenses.
1The income limits for 2026
You have to file a 2026 federal return (the one due in April 2027) if your gross income is more than the amount for your filing status and age.
Filing status
Under 65
65 or older
Single
$16,100
$18,150
Head of household
$24,150
$26,200
Married filing jointly
$32,200
$33,850 if one of you is 65+, $35,500 if both are
Married filing separately
$5
$5
Qualifying surviving spouse
$32,200
$33,850
Gross income means the money you got that isn't tax-free, before any deductions: wages, tips, self-employment income, unemployment, interest, pensions and so on. Most Social Security doesn't count, unless you also have other income.
These limits are the 2026 standard deduction, plus the extra amount for people 65 and older. The IRS publishes its official 2026 chart in early 2027; for 2025 it followed the same rule.
2Other reasons you have to file
Even with income under the limit, you have to file if any of these apply:
You're self-employed and made $400 or more after expenses. This includes gig work like driving or delivery.
You got help paying for a marketplace health plan (advance premium tax credit). You have to file to settle it, even with low income.
You owe a special tax, like a penalty for taking money out of a retirement account early.
Someone else can claim you as a dependent and you have more than a small amount of interest or investment income. Dependents have lower limits.
Not sure? The IRS has a free question tool, "Do I need to file a tax return?", that takes about 12 minutes.
3Why filing can pay even if you don't have to
Tax taken out of your pay. If your paychecks had federal tax withheld, filing is the only way to get it back.
Earned Income Tax Credit (EITC). Up to $8,231 for 2026 if you worked and have children, and up to $664 without children. You get it even if you owe no tax.
Child tax credit. Up to $1,700 per child can come back as a refund, even with low income.
A federal tax refund doesn't count as income for SNAP, SSI, Medicaid or housing help.
Oregon has its own income tax and its own filing limits. Oregon's "Do I need to file?" page has the chart. Even if you don't have to file, you need to file to get back Oregon tax taken out of your pay.
Washington has no state income tax return. But the state's Working Families Tax Credit requires you to file a federal return first. If you skip the federal return, you miss the state credit too.