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.
“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?”
Summary
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.
Read the full explanationHide the full explanation
How the IRS sets your filing threshold
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.
Next steps
To figure out if you actually need to file for 2025, take these steps:
Determine your residency status
First, figure out if you are a resident alien or a nonresident alien for tax purposes. The IRS uses the {"term": "substantial-presence-test", "text": "substantial presence test"} to decide this based on your time in the country.
Calculate your 2025 gross income
Add up all the income you received in the form of money, goods, property, and services that is not exempt from tax. If you are self-employed, this includes your gross receipts or total sales.
Check your total against the threshold
Compare your total 2025 income to the rule for your residency status. If you are a resident alien and your income is below the standard threshold, you do not have to file.
File by the deadline if required
If you do meet the requirement, you must file your return. For calendar-year filers who receive wages subject to withholding, the deadline is generally April 15, 2026. If you do not need to file, you can skip it, and you do not need to renew your ITIN either.
Legal sources
Here are the exact IRS rules that govern your filing requirements.
IRS Publication 17
Having an ITIN does not force you to file; you only need to renew an ITIN if you are actually required to file a federal tax return.
You don’t need to renew your ITIN if you don’t need to file a federal tax return.
IRS Publication 17
Resident aliens follow the standard gross income thresholds, such as $15,750 for a single person under 65.
Single under 65 $15,750
IRS Taxation of nonresident aliens
Nonresident aliens must file if they are engaged in a U.S. trade or business, or have U.S. income with unsatisfied tax liability.
A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year. A nonresident alien individual who is not engaged in a trade or business in the United States and has U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
SettleKit is not a law firm. This is general information, not legal advice. Confirm your specific situation with a licensed tax professional or immigration attorney.
SettleKit is not a law firm and this is general information.
Related answers
Join the SettleKit newsletter
We research the hard parts of settling in the US and write articles you will not find anywhere else. Subscribe to get each new article by email.