IRS Publication 501 — Dependents, Standard Deduction, and Filing Information

Form (and Instructions) 1040-X Amended U.S. Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents’ Election T o Report Child’s Interest and Dividends Who Must File If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. You must also file if one of the situations described in Table 3 applies. The filing requirements apply even if you owe no tax.

You may have to pay a penalty if you are required to file a return but fail to do so. If you willfully fail to file a return, you may be subject to criminal prosecution.

Gross income. Gross income is all income you receive in the form of money, goods, property, and services that isn’t exempt from tax. If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. For a list of community property states, see Community property states under Married Filing Separately, later.

Self-employed persons. If you are self-employed in a business that provides services (where products aren’t a factor), your gross income from that business is the gross receipts. If you are self -employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from investments and from incidental or outside operations or sources.

Filing status. Your filing status generally depends on whether you are single or married. Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Filing status is discussed in detail later in this publication. Age. Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. For 2025, you are 65 or older if you were born before January 2, 1961.

Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead. 1040-X 2848 8332 8814 Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true.

1. Your spouse died, or you are the executor, administrator, or legal representative.

2. The decedent met the filing requirements described in this publication at the time of the decedent’s death.

For more information, see Final Income Tax Return for Decedent—Form 1040 or 1040-SR in Pub. 559.

Death of spouse. If your spouse died in 2025, read this before using Table 1 or Table 2 to find whether you must file a 2025 return. Consider your spouse to be 65 or older at the end of 2025 only if your spouse was 65 or older at the time of death. Even if your spouse was born before January 2, 1961, your spouse isn’t considered 65 or older at the end of 2025 unless your spouse was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65 at the time of death and is not 65 or older at the end of 2025.

Death of taxpayer. If you are preparing a return for someone who died in 2025, read this before using Table 1 or Table 2. Consider the taxpayer to be 65 or older at the end of 2025 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1961, the taxpayer isn’t considered 65 or older at the end of 2025 unless the taxpayer was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. U.S. Citizens or Resident Aliens Living Abroad T o determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. For more information on special tax rules that may apply to you, see Pub. 54.

Residents of Puerto Rico If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you must generally file a U.S. income tax return for any year in which you meet the income requirements. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. If you are a bona fide resident of Puerto Rico for the whole year, your U.S. gross income doesn’t include income from sources within Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or any U.S. agency. If you receive income from Puerto Rican sources that isn’t subject to U.S. tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U.S. income tax return.

For more information, see Pub. 570.

Individuals With Income From U.S.

Territories If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special rules may apply when determining whether you must file a U.S. federal income tax return. In addition, you may have to file a return with the individual territory government. See Pub. 570 for more information.

Dependents A person who is a dependent may still have to file a return. It depends on the person’s earned income, unearned income, and gross income. For details, see Table 2. A dependent must also file if one of the situations described in Table 3 applies.

Responsibility of parent. If a dependent child must file an income tax return but can’t file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. If the child can’t sign the return, the parent or guardian must sign the child’s name followed by the words “By (your signature), parent for minor child.” Earned income. Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a taxable scholarship. See chapter 1 of Pub. 970 for more information on taxable and nontaxable scholarships.

Child’s earnings. Amounts a child earns by performing services are included in the child’s gross income and not the gross income of the parent. This is true even if under local law the child’s parent has the right to the earnings and may actually have received them. But if the child doesn’t pay the tax due on this income, the parent is liable for the tax.

Unearned income. Unearned income includes income such as interest, dividends, and capital gains. Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income.

Election to report child’s unearned income on parent’s return. You may be able to include your child’s interest and dividend income on your tax return. If you do this, your child won’t have to file a return. T o make this election, all of the following conditions must be met.

• Your child was under age 19 (or under age 24 if a student) at the end of 2025. (A child born on January 1, 2007, is considered to be age 19 at the end of 2025; you can’t Publication 501 (2025) 3