Form 1040 Tax Filing Requirement

Forum|Forum|3 months ago
March 8, 2026
2 replies
8 views

The filing instructions for a form 1040 state that if the filing status is married and joint, both spouses 65 or older at the end of 2025 and adjusted gross income is at least $17,750, the taxpayers are required to file a return. However, if because of and with the new enhanced deduction for seniors of $12,000, the resulting tax is -0-, even if there would have been a tax due without the enhanced deduction, is it still necessary to file a return?

ProSeries Professional

sjrcpa

Level 15

Yes if they meet the requirement to file.

And reread that. I believe you will find it says if Gross Income is at least ..., not Adjusted Gross Income.

The more I know the more I don’t know.

T

Terry53029

Intuit Community Champion

That is gross taxable income. The following is IRS definition of gross income.

* Gross income means all income you receive in the form of money, goods, property, and services that isn’t exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you’re married filing a separate return and you lived with your spouse at any time during 2025, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Instructions for Form 1040 to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7; or Schedule F, line 9. But in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7; or Schedule F, line 9.
*** If you didn’t live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

BobKamman

Level 15

"The filing instructions for a form 1040 state that if the filing status is married and joint, both spouses 65 or older at the end of 2025 and adjusted gross income is at least $17,750, the taxpayers are required to file a return. "

Well, no, that's not what the say. The couple over 65 must file if, on a joint return, their gross income is at least $34,700.

Congress could have amended Section 6012 with their big beautiful bill, had they wanted. But then when the senior deduction expired, it might be difficult to get those seniors back. The intent was never, "we don't want returns from people who don't owe any tax." That would have eliminated millions of filers. It was "if there's little likelihood of cheating, we'll accept the risk of not having a return to audit." This was back when the standard deduction and personal exemption was much less. For example, in 1980, the standard deduction on a joint return was $3,400, the equivalent of $13,400 in 2026 dollars.

IRS doesn't know if you're still married. They may not know if you're still alive. They don't know if you have computed your gross income correctly. Congress tried to balance "let's make it easy on poor people" with "we don't know if they are poor unless they file a return." Tax = zero was never the operative equation.

K

kjrrefocusAuthor

Level 3

Yes I misstated the filing requirement for married couples, both over age 65 being $17,500. Should have noted $34,700 and properly clarified gross income instead of adjusted gross income. In any event, my question was answered......the Enhanced Deduction for seniors does not change the basic filing requirement that can result in a tax due even though the Enhanced Deduction produces a -0- tax result.

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