Yes, a Chartered Accountancy (CA) article trainee can file their income tax return (ITR) if they receive a stipend. The stipend is generally considered taxable income under the head "Income from Salaries". As long as their total income exceeds the basic exemption limit, they are required to file a return.
You generally don't have to file U.S. federal taxes if your income falls below the standard deduction for your filing status (e.g., single, married) and age, but you might still need to if you have self-employment income over $400, certain investment income, or received Social Security benefits that become taxable due to other income. Even if not required, filing is smart to claim refundable credits or get refunds, but some people, like certain low-income seniors or those with only non-taxable income, are typically exempt.
Before the CA files any form or makes submissions on your behalf on the e-Filing portal, he or she should be authorized by you. Moreover, there are certain statutory forms that require CA certification. You can add CA using this service and the CA has to accept the addition request to submit or ITRs / Forms.
ITR Filing Charges:
Salaried ITR Filing: ₹1,000/- Capital Gain / Share Gain-Loss ITR: ₹1,500/- Business ITR – 44AD Return: ₹2,000/- All other ITR Filing: ₹3,000/-
What are the eligibility criteria to file ITR? As per the Income Tax Act of 1961, any individual under 60 years of age and earns a total income of Rs. 2.5 lakh or more in a financial year must file ITR. Read on to know who else is eligible.
You generally don't have to file U.S. federal taxes if your income falls below the standard deduction for your filing status (e.g., single, married) and age, but you might still need to if you have self-employment income over $400, certain investment income, or received Social Security benefits that become taxable due to other income. Even if not required, filing is smart to claim refundable credits or get refunds, but some people, like certain low-income seniors or those with only non-taxable income, are typically exempt.
An individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57 (A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.
The average cost of tax preparation by a Certified Public Accountant (CPA) in the U.S. typically ranges from $200–$500 for individual returns and $1,000–$5,000 for small business or corporate returns. Costs depend on the complexity of your taxes, the number of forms required, and your location.
File directly with us — for free
Use CalFile to e-file your state tax return directly to the Franchise Tax Board. Get real-time confirmation and the fastest refund possible. And best of all, it's free. File your federal taxes for FREE with the IRS.
MyITReturn
The portal offers free e-filing facility to salaried employees with income less than Rs. 2.50 lakh. Taxpayers with higher income have paid plans for them, starting from Rs. 199 plus taxes.
Tax audit under section 44AB is an audit conducted by a chartered accountant to verify the books of accounts and other documents of the assessee. It is applicable to individuals, HUFs, firms, etc. with gross receipts exceeding Rs 1 crore in business or Rs 50 lakhs in profession.
If your annual income is more than ₹2.5 lakhs per annum, you must file Income tax* returns in our country. This limit is stretched to ₹3 lakhs for senior citizens above the age of 60. Additionally, people above the age of 75 can get exemptions from paying income tax in India.
In short, yes, they can. Keep reading to learn more about signature requirements for tax filing. Tax returns must be signed by the taxpayer or preparer to be valid. Tax preparers must sign returns and provide their PTIN.
Key Takeaways
In most cases, if you only receive Social Security benefits, you won't need to file a tax return. If you get Social Security benefits and also get tax-exempt income, you may need to file a return. This is because the tax-exempt income may cause your Social Security benefits to be taxable.
People who turned 65 by Dec. 31, 2025, are eligible for the new deduction, according to the IRS. The deduction provides $6,000 for each qualifying individual, or $12,000 for married couples who both qualify. The tax break is subject to income limits.
Certain NRIs: If the NRIs are only generating income from dividends or interest, or if their income is subject to TDS, then they might be exempted from filing tax returns. Senior Citizens (above 75 years): Senior citizens above the age of 75 whose income consists of pension and interest can be exempt from filing ITR.
Who is Exempted From the ITR Filing Process? According to Section 194P of the IT Act, taxpayers 75 years or above are exempt from filing IT returns.
Yes, you can file your ITR without a CA via our DIY plans. Click here to check out the plans. What is assisted filing? Get an expert to do your taxes for an individual with all kinds of income.
For tax year 2025, senior citizens get the standard deduction plus an extra amount for being 65+, and potentially a new $6,000 deduction from the "One Big Beautiful Bill Act," totaling significantly more, like up to $23,750 for a single senior (base $15,750 + $2,000 + $6,000), with income phase-outs and higher amounts for joint filers, providing substantial relief.
Seniors don't stop filing taxes automatically at a certain age; filing depends on income, but those 65+ have higher income thresholds before needing to file. You generally might not need to file if your income is below a certain level (e.g., single, 65+, gross income under $17,750 in 2025), or if Social Security is your only income. However, other income like pensions, IRA distributions, or significant investment gains can trigger filing requirements even for seniors.
Generally, if Social Security benefits were your only income, your benefits are not taxable and you probably do not need to file a federal income tax return.
At a glance
The minimum income amount to file taxes depends on your filing status and age. For 2025, the minimum income for Single filing status for filers under age 65 is $15,750 . If your income is below that threshold, you generally do not need to file a federal tax return.