I got my ITIN in January and the IRS sent me a 2024 tax bill. Do I now need to file a 2025 tax return, and if so, where do I get started?
No, having an ITIN and receiving a 2024 tax bill does not automatically mean you have to file a 2025 tax return. The IRS decides if you need to file each year based strictly on your income and residency status for that specific year, not on your past tax history.
You only need to file if your 2025 income crosses the IRS threshold for your situation. If you do not make enough to need to file a return, you do not even need to renew your ITIN.
Your filing requirement as an ITIN holder is not a special separate rule. It depends entirely on whether the IRS considers you a resident alien or a nonresident alien for tax purposes.
If you are a resident alien: You follow the exact same standard filing thresholds as U.S. citizens. For example, if you are single and under 65, you only must file a 2025 return if your gross income reaches $15,750. If you are married filing jointly and both under 65, the threshold is $31,500.
If you are a nonresident alien: The standard thresholds do not apply. You must file a return if you engaged in a trade or business in the United States during the year, or if you had U.S. income where the tax you owe was not fully covered by the tax withheld at the source.
