26 U.S.C. § 6012
§ 6012. Persons required to make returns of income
Explainer
Do I have to file a tax return?
You must file a federal return if your gross income reaches your standard deduction ($16,100 single, $32,200 joint for 2026), if you net $400 from self-employment, and in several other cases, even when you owe nothing.
In plain English
Section 6012 decides who has to file a federal income tax return. For most people the test is simple: if your gross income for the year is at least your , you must file. Gross income means income before deductions: wages, tips, freelance receipts, interest, dividends, rent, gains and so on. Below that line you usually don't have to file, though you often should (see below).
Other rules add to this one. If you have $400 or more of net self-employment earnings, you must file to pay , however small your other income. If you got health-insurance subsidies, you must file to settle them. with a US business must file even when it shows a loss.
Who it touches
Everyone with US income: employees, freelancers, retirees, students, and people who moved to or from the US during the year.
The rules
For tax year 2026, under age 65:
| Filing status | You must file if gross income is at least |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 (combined) |
| $24,150 | |
| Married filing separately | $5 (almost any income) |
At 65 or older the line rises by $2,050 (single or head of household) or $1,650 per spouse aged 65+ (married). The extra $6,000 senior from the 2025 law doesn't raise the filing threshold.
You must also file, whatever your income, if:
- You had $400 or more of net earnings from self-employment.
- Advance payments of the premium were made for your Marketplace health plan (you reconcile them on Form 8962).
- You owe special taxes, such as tax on an HSA or IRA distribution, or Social Security tax on unreported tips.
- You're a nonresident engaged in a , or you owe tax that wasn't fully .
If someone can claim you as a , lower thresholds apply, based separately on your earned and unearned income. Check the IRS rules for dependents.
Worked example
Maya worked part-time in 2026 and earned $9,800 in wages. $640 of federal tax was withheld. Her income is below $16,100, so she isn't required to file.
- If she doesn't file, she loses the $640.
- If she files, she gets back $640, and may also qualify for the earned income credit, which is .
Her roommate Sam earned $6,000 driving for a delivery app and had $5,100 of profit after expenses. He's far below $16,100, but his self-employment earnings are over $400, so he must file and pay about $720 of self-employment tax.
Watch out for
- "Not required to file" isn't the same as "nothing to gain". File to recover withholding, and to claim refundable credits like the EITC and the child tax credit.
- There's no deadline penalty if you're owed a refund, but the refund expires: you generally have 3 years from the original due date to claim it.
- A filed return starts the clock on how long the IRS can audit you. With no return, that clock never starts.
- States set their own filing thresholds, often much lower than the federal one.
Draft explainer. Figures checked against IRS Rev. Proc. 2025-32 and the current text on November 5, 2026. Not yet reviewed by a licensed tax professional.
History
Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (24)
- March 23, 2018Consolidated Appropriations Act, 2018
- December 22, 2017Tax Cuts and Jobs Act (2017)
- August 10, 2010Public Law 111-226
- November 2, 2002Public Law 107-276
- July 1, 2000Public Law 106-230
- August 5, 1997Taxpayer Relief Act of 1997
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 22, 1986Tax Reform Act of 1986
- July 18, 1984Deficit Reduction Act of 1984
- August 13, 1981Economic Recovery Tax Act of 1981
- December 24, 1980Public Law 96-589
- November 8, 1978Public Law 95-615
- November 6, 1978Revenue Act of 1978
- May 23, 1977Public Law 95-30
- October 4, 1976Tax Reform Act of 1976
- December 23, 1975Public Law 94-164
- March 29, 1975Public Law 94-12
- January 3, 1975Public Law 93-625
- October 15, 1974Public Law 93-443
- December 10, 1971Public Law 92-178
- December 30, 1969Tax Reform Act of 1969
- February 26, 1964Public Law 88-272
- September 2, 1958Public Law 85-866
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
Returns with respect to income taxes under subtitle A shall be made by the following:
Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—
who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
who is a head of a household (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
who is a surviving spouse (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, or
who is entitled to make a joint return and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the basic standard deduction applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.
Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c).
The amount specified in clause (i), (ii), or (iii) of subparagraph (A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(f)(1)(A) (relating to individuals age 65 or more), and the amount specified in clause (iv) of subparagraph (A) shall be increased by the amount of the additional standard deduction for each additional standard deduction to which the individual or his spouse is entitled by reason of section 63(f)(1).
The exception under subparagraph (A) shall not apply to any individual—
who is described in section 63(c)(5) and who has—
income (other than earned income) in excess of the sum of the amount in effect under section 63(c)(5)(A) plus the additional standard deduction (if any) to which the individual is entitled, or
total gross income in excess of the standard deduction, or
for whom the standard deduction is zero under section 63(c)(6).
For purposes of this subsection—
The terms “standard deduction”, “basic standard deduction” and “additional standard deduction” have the respective meanings given such terms by section 63(c).
Every corporation subject to taxation under subtitle A;
Every estate the gross income of which for the taxable year is $600 or more;
Every trust having for the taxable year any taxable income, or having gross income of $600 or over, regardless of the amount of taxable income;
Every estate or trust of which any beneficiary is a nonresident alien;
Every political organization (within the meaning of section 527(e)(1)), and every fund treated under section 527(g) as if it constituted a political organization, which has political organization taxable income (within the meaning of section 527(c)(1)) for the taxable year;
Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and
Every estate of an individual under chapter 7 or 11 of title 11 of the United States Code (relating to bankruptcy) the gross income of which for the taxable year is not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C);
except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary, nonresident alien individuals subject to the tax imposed by section 871 and foreign corporations subject to the tax imposed by section 881 may be exempted from the requirement of making returns under this section.
If an individual is deceased, the return of such individual required under subsection (a) shall be made by his executor, administrator, or other person charged with the property of such decedent.
If an individual is unable to make a return required under subsection (a), the return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary or other person charged with the care of the person or property of such individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.
In a case where a receiver, trustee in a case under title 11 of the United States Code, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return of income for such corporation in the same manner and form as corporations are required to make such returns.
Returns of an estate, a trust, or an estate of an individual under chapter 7 or 11 of title 11 of the United States Code shall be made by the fiduciary thereof.
Under such regulations as the Secretary may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this paragraph shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him to make the return, and that the return is, to the best of his knowledge and belief, true and correct.
In the case of a trust which is exempt from taxation under section 408(e), for purposes of this section, the trust’s distributive share of items of gross income and gain of any partnership to which subchapter C or D of chapter 63 applies shall be treated as equal to the trust’s distributive share of the taxable income of such partnership.
For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 121 (relating to gain from sale of principal residence) and without regard to the exclusion provided for in section 911 (relating to citizens or residents of the United States living abroad).
Every person required to file a return under this section for the taxable year shall include on such return the amount of interest received or accrued during the taxable year which is exempt from the tax imposed by chapter 1.
For provisions relating to consolidated returns by affiliated corporations, see chapter 6.
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of—
an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or
an individual entitled to make a joint return if—
the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return,
such individual and such individual’s spouse have the same household as their home at the close of the taxable year,
such individual’s spouse does not make a separate return, and
neither such individual nor such individual’s spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).