Tax Return Filing Requirements for U.S. Citizens, Residents, and Dependents

Key Takeaways

• IRS raised 2025 standard deductions to $15,000 (single) and $30,000 (married filing jointly).
• Nonresident aliens must file Form 1040-NR reporting only U.S.-source income for 2024 tax year.
• Online payments over $5,000 trigger Form 1099-K with new reporting and recordkeeping rules.

Filing a U.S. tax return is an annual duty for citizens, green card holders, nonresident aliens, students, and anyone living or working in the United States 🇺🇸 under a visa. For the 2025 tax season—covering income earned in 2024—the IRS has introduced new rules and increased standard deduction amounts. These changes, along with ongoing obligations for nonresidents and immigrants, make it important for everyone to stay updated and file correctly. This in-depth guide explains exactly what you need to know and do, walking you through every step required whether you are filing for yourself, a dependent, or for the first time as a newcomer.

Why Filing a Tax Return Still Matters

A tax return is not only about paying taxes. It is your way to claim refunds, credits, and other benefits. Immigrants and visa holders gain an extra layer of protection by properly filing a return each year. According to the IRS, accurate returns help maintain good standing with both immigration and tax authorities. As reported by VisaVerge.com, timely tax filings can even impact future visa renewals or status adjustments.

Step-by-Step: How To Know If You Must File in 2025

Step 1: Identify Your Status

First, you need to know your residency status. This determines which IRS form to use and which types of income you must report. You fall into one of these categories:

• U.S. citizen
• Resident alien (a green card holder or someone meeting the “substantial presence test”)
• Nonresident alien (NRA)

Nonresident aliens must use Form 1040-NR, while most others use Form 1040. Your status is the starting point for every part of your tax return.

Tip: Determining your status can be done in about 30 minutes if you have immigration and visa records available.

Step 2: Understand Gross Income

“Gross income” means everything you earned during the year before taxes are taken out. This includes salary, wages, tips, investments (like interest or dividends), retirement payments, jobless benefits, trust income, and more. U.S. citizens and resident aliens count all money earned worldwide. Nonresident aliens only count money made from U.S. sources.

Caution: If you’re unsure whether certain income is U.S.-source, review your records or consult a tax prep professional familiar with IRS rules for immigrants.

Step 3: Check the Updated Filing Thresholds

For 2025, the IRS adjusted filing thresholds and standard deductions due to inflation.

*The additional deduction for people 65+ is about $1,850 per person, but always check the current year’s Form 1040 instructions right before filing.

Important: If your gross income in 2024 is at or above these amounts, you usually must file a tax return.

Special note: Married people filing separately must file if gross income is at least $5—even if you have no tax due or refund expected.

Time Estimate: Reviewing your gross income should take about half an hour if your documents are ready.

Step 4: What if You’re a Dependent?

Are you claimed on someone else’s return (for example, as a child or a student living at home)? The IRS uses special, lower thresholds for dependents:

Single dependents under 65 must file if:

• Unearned income (like investments) is over $1,300
• Earned income (like a part-time job) is over $15,000
• Gross income is greater than the larger of $1,300 or earned income + $450 (but not over the standard deduction)

Example:
Mary, a college student, earns $6,000 from work plus $700 in dividends. Her total is $6,700. The threshold for Mary is $6,450 ($6,000 + $450). Since $6,700 is higher, she must file a return.

Tip: These calculations are simple if you use a worksheet from the IRS Form 1040 instructions. Double-check for dependents over age 65 or blind—higher limits apply.

Time Estimate: Less than 30 minutes per dependent.

Step 5: Rules That Require Filing Even Below the Thresholds

You must file a tax return even if your income is below the threshold if:

• You earned $400 or more from self-employment (including side gigs, tips, or freelancing)
• You had church wages exceeding $108.28 that are not subject to Social Security or Medicare tax
• You received “advance premium tax credit” payments for health insurance through the Marketplace
• You owe certain taxes (alternative minimum tax, household employee tax, etc.)
• You took money out of a Health Savings Account (HSA) or Medical Savings Account (MSA)
• You need to pay back credits or benefits from earlier years

New for 2025:
If you received over $5,000 via online payment apps (like PayPal, Venmo) or online marketplaces, you will get Form 1099-K. Even if you sold personal items at a loss, this form may still be sent. Only profits are taxable, but you still need to keep detailed records.

Time Estimate: Reviewing these triggers takes less than half an hour.

Step 6: Which Tax Form Should You Use?

Citizens and Resident Aliens:
Use IRS Form 1040 or Form 1040-SR (for seniors) and report all worldwide income. If you have accounts or assets in other countries, you may also need to file extra forms under FATCA or FBAR rules.

Nonresident Aliens:
Use IRS Form 1040-NR. You only report income earned or received from U.S. sources—such as wages from a U.S. job, scholarship payments, or business income linked to U.S. activities.

Tip: Always get the most recent form from the official IRS website. Never use old versions or non-IRS sources.

Step 7: Gather All Your Documents

Now, collect:

• All W-2s (wages) and 1099s (contract earnings, bank interest, dividends)
• Bank statements
• Records of tax withholding
• Social Security numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for everyone listed on your return

Note: Double-check all names and numbers. Mistakes can cause delays in refunds or processing.

Step 8: Prepare and Submit Your Tax Return

You can file electronically with IRS-approved software or mail paper forms to addresses listed by the IRS (based on your location or visa type). E-filing is fast and helps prevent mistakes.

Deadline:
– Returns for 2024 are due April 15, 2025.
– If you file for an extension, you have until October 15, 2025 to file—but any tax owed is still due April 15.
– For those living abroad, June 16, 2025 applies.
Filing early prevents last-minute stress and gives you more time to fix errors.

Tip: File even if you cannot pay all taxes at once. The IRS offers installment plans through their payments portal.

Special Issues by Immigration or Visa Type

Green Card Holders:
You are taxed as a resident and must file IRS Form 1040 each year, listing all worldwide income. This continues until you surrender your green card or prove you have left the United States 🇺🇸 long-term under special IRS expatriation rules.

H-1B and Most Work Visas:
You usually become a resident under IRS rules after meeting the “substantial presence” test. At that point, file as a resident using Form 1040. Until then, your income is treated as U.S.-source for tax purposes.

F, J, M, Q Students and Exchange Visitors:
During the “exempt” period (usually the first few years in the U.S. 🇺🇸), you stay a nonresident alien and use Form 1040-NR and Form 8843. This includes any U.S.-source taxable wages (like on-campus jobs or paid internships). After the exemption period, you may become a resident for tax purposes and must switch forms.

Tip: Eligible nonresidents can claim back too much tax withheld by using tax treaties, but you must claim this relief the first year you file.

New IRS Policy Changes Affecting Filers

Higher Standard Deductions
For 2024 tax returns (filed in 2025), the standard deductions have increased significantly:

• Single filers: $15,000
• Married, filing jointly: $30,000
• Head of household: $22,500

People over 65 or blind get an extra $1,850 per person. This means less of your income is taxed.

More Online Sales Reporting
If you get over $5,000 from online sales or payment apps, you will automatically get a Form 1099-K, even if you only sold personal items. Only profits are taxed, but keep all records just in case.

Simple Tips for a Smooth Tax Return

• Double-check all names and tax numbers listed (SSN/ITIN). These should match exactly with Social Security records.
• Consider signing up for an IRS identity protection PIN to guard against refund fraud.
• Newcomers or those with limited English should consider getting help from a certified tax preparer experienced with cross-border returns.
• Don’t miss credits: You can sometimes get Earned Income Credit, American Opportunity (education) Credit, or Premium Tax Credit refunds—even if you owe little or no tax.
• If you expect a refund, filing late does not result in penalties. However, waiting to pay tax you owe adds daily interest until full payment is made.
• Request a payment plan directly through IRS.gov/payments if you can’t afford all your tax at once.

Troubleshooting: If Something Goes Wrong

Missed the Deadline?
File your return as soon as possible. Penalties and interest grow each day.

Cannot Pay All Taxes?
Still submit your completed return on time, and then arrange a payment plan online.

Made a Mistake?
Wait until after your return is processed and your refund is issued. Then, file an amendment using Form 1040-X (find the latest version on the IRS website).

Summary Checklist Before You Submit

• [ ] Correctly determined your visa or residency status?
• [ ] Accurately included all sources of income?
• [ ] Checked new standard deduction and filing thresholds for your filing status?
• [ ] Considered all special triggers (self-employment, credits, dependents)?
• [ ] Chosen the correct tax form (Form 1040, 1040-SR, or 1040-NR)?
• [ ] Gathered all needed documents and forms?
• [ ] Double-checked Social Security or ITIN details and all entries?
• [ ] Submitted before April 15 or requested an extension if needed?

Final Takeaways: What’s Changed and Why It Matters in 2025

The IRS has made it easier for many people to keep more of their money by raising standard deductions. This shift means some lower earners might not have to file unless they want to get back a refund for taxes already withheld or for tax credits. But, be careful: if you receive payments from online sales or payment apps, you may now receive IRS Form 1099-K, requiring new record-keeping and reporting, even for personal items sold at a loss.

For nonresidents, students, and work visa holders, the basic requirements stay the same, but changing forms and deduction limits mean reviewing current official guidance each year matters even more. Being thorough with your tax return protects your legal status in the United States 🇺🇸 and may save you money through credits, refunds, and correct reporting.

Stay informed by checking the official IRS website every season for new forms, updates, and help resources. By following each of these steps and reviewing the checklist above, you can file confidently, avoid problems, and be sure you’re meeting all your IRS tax return duties.

This guide uses information available as of June 26, 2025. Always check the latest updates and official forms before starting your IRS tax return each year.

### Learn Today
Form 1040-NR → IRS tax form for nonresident aliens reporting only U.S.-source income earned in the tax year.
Standard Deduction → IRS-set amount reducing taxable income, varying by filing status and increasing annually with inflation.
Substantial Presence Test → IRS criteria determining residency status based on the number of days physically present in the U.S.
Form 1099-K → IRS form reporting online payment transactions exceeding $5,000, used for tax compliance and recordkeeping.
Dependent → Individual claimed on another’s tax return, subject to special filing thresholds and deduction rules.

### This Article in a Nutshell

Filing a U.S. tax return is crucial for immigrants and visa holders, reflecting status, income, and recent IRS 2025 rule changes. Understanding forms, thresholds, and deadlines protects legal standing and may maximize refunds. This guide simplifies complex IRS requirements, detailing filing responsibilities, deductions, and special cases for nonresidents and residents.
— By VisaVerge.com