Tax Filing for Retirees This Season

Dear wise senior,

I’m a bit unsure about the IRS income tax filing requirements for retirees this season. Last year, I didn’t file because my income was below the threshold, but since I’ll have a part-time job starting in 2025, I’m wondering if filing is necessary this year.

– Semi-retired Joe

Dear Joe,

Whether you need to file a federal income tax return this year is influenced by various factors such as your income, where it comes from, your age, and your filing status.

Here’s a simple overview of the IRS filing standards for this year. Generally, if your gross income—basically all income that’s taxable except Social Security benefits, unless you’re married and filing separately—falls below your filing threshold, you don’t have to file. However, if it’s over, then you definitely need to.

2025 IRS Federal Filing Standards:

• Single: $15,750 (or $17,750 if you’re 65 or older by January 1, 2026)
• Married filing jointly: $31,500 ($33,100 if one spouse is 65 or older; $34,700 if both are 65 or older)
• Married filing separately: $5 for all ages
• Head of household: $23,625 ($25,625 if over 65)
• Eligible surviving spouse: $31,500 ($33,100 if over 65)

For more specifics, including what counts as taxable and non-taxable income, you can call 800-829-3676 for a free copy of the IRS “1040 and 1040-SR Instructions for Tax Year 2025,” or check online.

Additional Considerations

Even if your gross income is under the IRS filing requirements, you might still need to submit a return. For instance, if you earned over $400 from self-employment in 2025, or owe taxes on an IRA, health savings account, or alternative minimum tax, then filing becomes necessary. Also, you need to report if you or someone you’re claiming receives a premium tax credit tied to a health insurance marketplace plan.

Moreover, if you receive Social Security benefits and your half of those benefits, plus other gross income and tax-free interest, exceeds $25,000 (or $32,000 if married filing jointly), that filing requirement applies too.

The IRS has online tools that can help you determine whether you need to file. It’s a quick process. You just answer some questions, and it takes about 15 minutes.

You can find this tool on the IRS website—navigate to “Filing Requirements – Do I need to file a tax return?” You can also call the IRS helpline for assistance.

State Tax Filing

Keep in mind, even if you don’t have to file a federal return, it doesn’t automatically mean you’re off the hook for state income taxes. The rules can vary greatly by state, so you should check with your local tax authority before making any assumptions. A full list of state tax agencies is available online.

Tax Preparation Help

If you do need to file a return, you might qualify to do it for free through a program that partners the IRS with various tax software companies. To be eligible, your adjusted gross income for 2025 has to be under $89,000.

For retirees, the IRS offers the Tax Counseling for the Elderly (TCE) program, which gives free tax assistance to those aged 60 and older. You can call for more information or look up a local service online.

Additionally, the AARP Foundation Tax-Aide service is available, and you don’t need to be an AARP member to use it.

Feel free to reach out with any questions or comments.