How to read this chart: If your gross income is at or above the amount shown for your filing status, you’re generally required to file a federal tax return. For tax year 2026, some older filers may qualify for a temporary senior bonus, which raises the filing threshold further.$33,850 (one spouse under 65)$35,500 (both spouses 65 or older) + $6,000 temporary bonus if one or both spouses qualify$33,100 (one spouse under 65) $34,700 (both spouses 65 or older)$26,200 + up to $6,000 temporary bonus for qualify ...