Who among the following is not required to file an income tax return?

Asked by: Alberta Fritsch V  |  Last update: August 30, 2026
Score: 4.8/5 (47 votes)

An individual is generally not required to file a federal income tax return if their gross income is below the IRS standard deduction threshold for their filing status. For 2025, this threshold for a single filer under age 65 is $ 15 , 750 $ 1 5 , 7 5 0 . Exceptions apply, however, such as self-employed individuals with net earnings of $ 400 $ 4 0 0 or more.

Who is not required to file a tax 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. 

Who is not required to file an income tax return?

Who is Exempt from Filing Income Tax Return? Earning Below Taxable Income: Those who are earning less than the taxable limit are exempt from paying income tax. The tax exemption limit is ₹2.5 lakhs per annum under the old tax regime and ₹3 lakh per annum under the new tax regime.

Who is not required to file individual income tax returns?

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.

Who is required to file a return of income?

All individuals and entities with a taxable income are required to file ITR. It is mandatory for all taxpayers whose income exceeds the exemption limit – ₹2.5 lakhs (under 60 years) for the old regime and ₹7 lakhs for the new regime. Can I file the ITR after the due date?

You are NOT Required to File a Tax Return in These Situations

26 related questions found

Who of the following is required to file an income tax return?

Anyone and everyone who is a citizen of the Philippines, living in the Philippines, and receiving income from within or outside the Philippines are subject to filing taxes in the Philippines. The company you are employed with will usually file your income tax returns for you.

Are seniors required to file income tax?

The short answer is yes, but it depends on your income. As a senior, you're generally required to file taxes if your income exceeds certain thresholds, which may vary depending on factors like your filing status and age.

Can a person with no income file a tax return?

It's perfectly legal to file a tax return even if your income falls below the IRS minimum requirement to file. If you qualify for certain tax credits but owe no tax, you might be able to claim the excess tax credit as a refund when you file your return.

When not to file an income tax return?

If you earn less than the Standard Deduction for your filing status, you likely don't need to file a tax return. Even if you don't meet the filing threshold, you may still have to file taxes if you have other types of income.

How to file no income tax return?

To file a NIL (Name, Image, Likeness) income tax return in the U.S., you'll generally use Form 1040 and Schedule C to report income and expenses, entering zeros for income if you truly had none after deductions, but you must file if you made over $400 in NIL self-employment income to claim credits/refunds, even if it's $0 taxable, often involving entering minimal interest income ($1) in tax software to bypass rejections. 

Who is required to file an individual federal income tax return?

Tax Year 2022 Filing Thresholds by Filing Status

Self-employed individuals are required to file an annual return and pay estimated tax quarterly if they had net earnings from self-employment of $400 or more. Status as a dependent. A person who is claimed as a dependent may still have to file a return.

What are the rules for not filing taxes?

If you owe tax and don't file on time (with extensions), there's also a penalty for not filing on time. The failure-to-file penalty is usually five percent of the tax owed for each month, or part of a month, that your return is late, up to a maximum of 25%.

Who has no income tax?

Key Takeaways

Nine U.S. states levy no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Sales, property, and excise taxes can be higher in states with no income tax as a trade-off to fund important government services.

What are the exemptions?

There are two types of exemptions-personal and dependency. Each exemption reduces the income subject to tax. The exemption amount is a set amount that generally changes annually. exemption amount. The amount by which the income subject to tax is reduced for the taxpayer, spouse, and each dependent.

Who is exempted to file income tax?

Who Does Not Have to Pay Taxes? You generally don't have to pay taxes if your income is less than the standard deduction or the total of your itemized deductions, if you have a certain number of dependents, if you work abroad and are below the required thresholds, or if you're a qualifying non-profit organization.

Are senior citizens exempted from filing income tax returns?

Section 194P is a provision introduced in the Finance Act, 2021, that exempts senior citizens aged 75 years and above from filing income tax returns. It applies to individuals whose income comes solely from pension and interest earned through specified banks.

How much can a senior citizen make without having to file taxes?

For tax year 2025 (filed in 2026), a senior (65+) generally doesn't owe federal income tax if their gross income is below $17,750 (single) or $35,500 (married filing jointly), thanks to an increased standard deduction and an additional $6,000/$12,000 deduction for age, though specific income sources and filing status are crucial. Social Security income has separate thresholds, and state taxes vary. 

What income is exempt from ITR for seniors?

Senior citizens age of 75 years and above who receive pension income and interest income from a bank account which are the only source of income, in such case senior citizens are exempted from filing of income tax returns.

Who is not required to file an income tax return in India?

Conditions for exemption are: Senior Citizen should be of age 75 years or above. Senior Citizen should be 'Resident' in the previous year. Senior Citizen has pension income and interest income only & interest income accrued / earned from the same specified bank in which he is receiving his pension.

What is the minimum income to file income tax return in India?

Gross income - Individuals with a gross income of ₹2.5 lakh or more in a financial year must file income tax returns. However, the limit for citizens aged between 60-79 is ₹3 lakhs in a financial year, and for citizens above 80, it is ₹5 lakhs.

When must you file an income tax return?

April 30, 2025: Deadline to file your 2024 personal income tax return and pay any taxes owed.

Who among the following individual taxpayers is not required to file an income tax return?

This is in addition to the following individuals who, even under the old rules, were not required to file: (1) individuals earning purely compensation income whose annual taxable income does not exceed P250,000; (2) individuals whose income tax has been correctly withheld by their employer; (3) individuals whose sole ...