First question: are you a dependent?
The thresholds below are for students whose parents (or someone else) can claim them as a dependent. The rules for that are in who can you claim as a dependent. If nobody can claim you, the regular table applies: a single filer under 65 must file for 2025 if gross income is at least $15,750, the same as the standard deduction explained in the standard deduction guide.
The three tests for a dependent student
For a single dependent under 65 who is not blind, Publication 501 says you must file a 2025 return if any one of these applies:
| Test | You must file if |
|---|---|
| Unearned income | More than $1,350 |
| Earned income | More than $15,750 |
| Gross income | More than the larger of $1,350 or earned income (up to $15,300) plus $450 |
| Self-employment | Net earnings of $400 or more |
Earned income means wages, salaries, tips, professional fees and taxable scholarship or fellowship grants. Unearned income is taxable interest, ordinary dividends, capital gain distributions, unemployment compensation and similar payments. Gross income is the two added together. Your wages are in box 1 of your W-2; how to read your W-2 explains the other boxes.
The gross income test is the one people miss. A student with modest wages and a little interest can pass the first two tests and still fail the third, because only $450 of room is added on top of earned income.
Three students worked through
All three are single, under 24, full-time students claimed by their parents, with 2025 income.
| Student | Earned | Unearned | Gross | Gross limit | Must file? |
|---|---|---|---|---|---|
| Maya, summer job | $6,200 | $0 | $6,200 | $6,650 | No |
| Leo, job plus interest | $9,000 | $600 | $9,600 | $9,450 | Yes: gross income |
| Ana, tutoring business | $2,400 | $0 | $2,400 | $2,850 | Yes: self-employment |
Maya, summer job. Maya earned $6,200 in wages and nothing else. Her gross income is under her limit of $6,650, so she does not have to file. But her employer withheld $310 of federal income tax. Her standard deduction as a dependent is $6,650, so her taxable income is $0 and she owes no income tax. If she files, the whole $310 comes back. Without a return, it is not refunded.
Leo, job plus interest. Leo earned $9,000 in wages and $600 of interest. His interest is under $1,350 and his wages are under $15,750, but his gross income of $9,600 is $150 over his gross income limit of $9,450. He must file. His standard deduction is $9,450, which leaves taxable income of $150. The income tax calculator shows the tax on a figure like that.
Ana, tutoring business. Ana tutors on her own and had a net profit of $2,400. On the dependent tests alone she would be fine: gross income $2,400, limit $2,850. But her net earnings from self-employment are $2,216 ($2,400 × 92.35 percent), above the $400 line, so she must file and pay self-employment tax on Schedule SE. At 15.3 percent (12.4 percent Social Security and 2.9 percent Medicare) that is about $339, even though her income tax is $0.
Reasons to file below the threshold
Publication 501 has a list called Who Should File. You should file even when not required if any of these apply:
- Income tax was withheld from your pay. The only way to get it back is a return. Look at box 2 of your W-2. The paycheck calculator shows how much is taken out per check.
- You made estimated tax payments or had an overpayment applied from the year before.
- You qualify for the earned income credit. It is refundable, so it can pay out more than you owe.
- You qualify for the refundable American opportunity credit. Part of this education credit can be paid even with no tax owed. Whether the student or the parent claims it depends on who claims the student; see American opportunity vs lifetime learning credit.
- You qualify for the additional child tax credit or the premium tax credit. Less common for students, but on the same IRS list.
The IRS Interactive Tax Assistant, "Do I need to file a tax return?", walks through the same questions and also tells you whether you should file to receive a refund. It asks for your filing status, the federal income tax withheld, and basic information about your income, and the IRS estimates it takes about 12 minutes.
What changes for 2026 income
The filing table above is for 2025 income, the return you file in 2026. For 2026 income, Revenue Procedure 2025-32 sets the standard deduction at $16,100 for a single filer, and for a dependent at the greater of $1,350 or earned income plus $450, up to the regular amount. The IRS publishes the full 2026 filing table in the next edition of Publication 501; check it before you file in 2027 rather than assuming the 2025 figures carry over.
Mistakes that lead to a missed return
- Looking only at the W-2. Interest from a savings account or a CD counts toward gross income. Leo's $600 looked too small to matter and still pushed him over.
- Treating side income as pocket money. Tutoring, babysitting, reselling or gig work done on your own is self-employment. Net earnings of $400 or more mean a return and self-employment tax, whatever your other income is.
- Using the wrong table. A dependent has lower limits than an independent filer. If your parents can claim you, the dependent table applies, whether or not they actually do.
- Skipping a return with a refund. Maya does not have to file, but not filing leaves $310 with the IRS.
Checklist for a student
- Collect every W-2 and 1099: wages, bank interest, any 1099 for freelance or gig work.
- Add earned and unearned income separately, then together.
- Compare with the four tests above. One hit means you must file.
- If you worked for yourself, compute 92.35 percent of the net profit and compare with $400.
- Check box 2 of each W-2. Any withholding is a reason to file even under the limits.
- Agree with your parents on who claims the education credit, and tell the tax software that someone can claim you as a dependent.
Frequently asked questions
Do I have to file taxes if I only made a few thousand dollars?
If you are a dependent with only wages, you generally do not have to file for 2025 until earned income is more than $15,750. Interest, dividends or self-employment income change that: more than $1,350 of unearned income, a gross income above the dependent limit, or $400 or more of net self-employment earnings each require a return.
Should I file even if I do not have to?
Often yes. IRS Publication 501 lists reasons to file anyway, such as income tax withheld from your pay or estimated tax payments you made, and refundable credits like the earned income credit or the refundable part of the American opportunity credit. Without a return, withheld tax is not refunded.
Does a scholarship count as income?
Only the taxable part. Publication 501 counts taxable scholarship and fellowship grants as earned income for the dependent filing test. Amounts that are not taxable are not counted.
I earn money tutoring or babysitting. Does the $400 rule apply?
Yes, if you work for yourself rather than as an employee. Publication 501 says you must file if you had net earnings from self-employment of at least $400, even when your income is under the other thresholds, and Tax Topic 554 says self-employment tax usually applies at that level.
What are the thresholds for 2026 income?
The IRS has set the 2026 standard deduction at $16,100 for single filers and, for a dependent, the greater of $1,350 or earned income plus $450. The 2026 edition of Publication 501 with the full filing table had not been published when this guide was written, so check it before filing in 2027.
Sources
- IRS Publication 501 (2025): Table 2 filing requirements for dependents ($1,350 unearned, $15,750 earned, gross income test), Table 3 ($400 of net self-employment earnings), Who Should File, definitions of earned and unearned income, standard deduction worksheet for dependents
- IRS Interactive Tax Assistant: Do I need to file a tax return? (whether you are required to file, or should file to receive a refund)
- IRS Tax Topic 554: Self-employment tax (12.4% Social Security plus 2.9% Medicare, the $400 rule, 92.35% of net earnings, Schedule SE)
- IRS Revenue Procedure 2025-32, section 3.14: 2026 standard deduction and the limit for dependents (PDF)
General information based on the sources above, not tax, legal or financial advice.