You must file a federal tax return if your income exceeds certain thresholds that depend on your age, filing status, and type of income

The IRS does not require everyone to file. Whether you must file depends on how much you earned, what kind of income it was, and your filing status. The thresholds change each year. For 2024, a single person under 65 must file if their gross income was $14,600 or more. A married couple filing jointly where both are under 65 must file if their combined gross income was $29,200 or more. These numbers are higher if you are 65 or older, and they differ if you are self-employed or have certain types of income.

Even if you earn below the threshold, you may still want to file — especially if taxes were withheld from your paychecks or if you are due a refund or a tax credit like the Earned Income Tax Credit (EITC). Filing is also required if you received certain government benefits or had self-employment income of $400 or more.

Key Takeaways

  • The income threshold for filing depends on your age, filing status, and whether you are self-employed; for 2024, a single person under 65 must file if gross income was $14,600 or more.
  • Self-employed people must file if net earnings from self-employment are $400 or more, even if total income is below the standard threshold.
  • You may want to file even below the threshold if you had taxes withheld, received the EITC, or are due other refundable tax credits.
  • State tax filing requirements are separate from federal requirements and vary by state; some states have lower thresholds or different rules.
  • The IRS publishes updated thresholds each year in Publication 17, which you can find on IRS.gov.

How the standard filing threshold works by filing status

The standard deduction is the amount of income the IRS does not tax. If your gross income is less than your standard deduction, you generally do not have to file. The standard deduction changes each year and depends on your filing status and age.

For 2024, the standard deduction amounts are: $14,600 for single filers under 65; $29,200 for married filing jointly where both spouses are under 65; $21,900 for head of household under 65; and $11,600 for married filing separately. If you are 65 or older, your standard deduction is higher — an additional $1,850 for single or head of household filers, and an additional $1,500 for married filers. These amounts increase slightly each year to account for inflation.

Your gross income includes wages, salary, tips, interest, dividends, capital gains, rental income, and most other money you receive. It does not include certain items like some Social Security benefits (depending on your total income), gifts, or inheritances. If you are unsure whether something counts as gross income, the IRS Publication 17 lists what to include.

Self-employment income has its own filing requirement

If you are self-employed — meaning you work for yourself, run a business, or earn income as a freelancer or contractor — you must file if your net self-employment income is $400 or more, regardless of your age or filing status. This is true even if your total income is below the standard deduction threshold.

Net self-employment income is what you earn after subtracting business expenses. If you earned $5,000 as a freelancer but spent $4,700 on supplies and equipment, your net income is $300, and you would not have to file based on the $400 rule. However, you may still want to file to claim deductions or credits.

Self-employed people also owe self-employment tax (Social Security and Medicare tax) on top of income tax. Filing allows you to report this and pay what you owe. The self-employment tax threshold is the same: $400 of net self-employment income.

Special situations that require filing even below the threshold

Certain types of income or life circumstances require you to file even if you are below the standard deduction. If you had unearned income — such as interest, dividends, or capital gains — your threshold may be lower. For 2024, if your only income is unearned income, you must file if it was $1,300 or more.

You must also file if you received certain benefits or had certain tax situations. These include: you owe alternative minimum tax; you had net investment income and your modified adjusted gross income exceeds certain limits; you received distributions from an HSA, Archer MSA, or Medicare Advantage MSA; or you are a dependent with unearned income above $1,300 or earned income above $14,600 (for 2024).

If you received an Economic Impact Payment (stimulus check) or claimed certain credits in prior years, you may need to file to reconcile those payments. Additionally, if you are a U.S. citizen or resident alien living abroad, you must file if your income exceeds the threshold, even if you live outside the United States.

Why you might want to file even if you do not have to

Filing is optional if your income is below the threshold, but it often makes financial sense. If your employer withheld federal income tax from your paychecks, you will not receive that money back unless you file a return. Many people below the threshold have taxes withheld and are due a refund.

You may also be due a refundable tax credit that only appears on your return. The Earned Income Tax Credit (EITC) is the most common. For 2024, a single person with no children and income below roughly $17,000 may be due the EITC. The credit is refundable, meaning if the credit is larger than the tax you owe, the IRS sends you the difference. You must file to receive it.

Other reasons to file include claiming the Child Tax Credit, the American Opportunity Tax Credit for education, or the Saver's Credit if you contributed to a retirement account. If you had a loss from self-employment or rental property, filing allows you to carry that loss forward to reduce taxes in future years.

State tax filing requirements are separate from federal

Each state sets its own income tax filing requirements, and they do not always match the federal threshold. Some states have no income tax at all (including Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming). Others have lower thresholds than the federal requirement.

For example, Illinois requires filing if your income exceeds $1,000, which is far below the federal threshold. New York requires filing if your income is above roughly $4,000 to $6,500 depending on filing status. If you live in a state with income tax, check your state tax agency's website for that state's specific threshold and rules.

If you live in one state but earned income in another, you may owe tax to both states and need to file in both. Some states offer credits for taxes paid to other states to avoid double taxation. The rules vary widely, so it is worth checking your state's requirements if you have multi-state income.

How to find your filing requirement and report it

The IRS publishes the current year's thresholds in Publication 17 (Your Federal Income Tax for Individuals), available free on IRS.gov. You can also use the IRS Interactive Tax Assistant tool on the same website, which asks you questions about your income and filing status and tells you whether you must file.

If you determine you must file, you will report your income on Form 1040 (U.S. Individual Income Tax Return) or Form 1040-SR if you are 65 or older. You may also need to file additional forms depending on what income you received — for example, Schedule C if you are self-employed, Schedule D if you had capital gains, or Schedule A if you itemize deductions instead of taking the standard deduction.

The filing important date is normally April 15 of the year after the tax year ends. If you do not file by the important date and you owe tax, you may face penalties and interest. If you are due a refund, there is no penalty for filing late, but you must file within three years to claim it.

Frequently Asked Questions

Do I have to file if I am a dependent and earned money?

It depends on how much you earned. For 2024, a dependent must file if they had earned income (wages, salary, tips) of $14,600 or more, or unearned income (interest, dividends) of $1,300 or more. If you earned less but had taxes withheld, you may want to file to get a refund. Your parents' tax situation does not affect your own filing requirement.

What if I earned money but no taxes were withheld?

You still must file if your income exceeds the threshold for your filing status. If no taxes were withheld and you owe tax, you will owe it when you file. If you are self-employed, you may owe estimated tax payments throughout the year, not just when you file.

Do I need to file if I only received Social Security?

Most people who receive only Social Security do not have to file. However, if you also had other income, or if your combined income (including half your Social Security benefits) exceeds certain limits, you may have to file. The rules are complex; use the IRS Interactive Tax Assistant or Publication 17 to check your specific situation.

What happens if I do not file when I am supposed to?

If you owe tax and do not file, the IRS may assess a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) plus interest. If you are due a refund, there is no penalty, but you lose the refund if you do not file within three years. If you realize you missed a important date, file as soon as you can.

Can I file even if I do not have to?

Yes. Filing is always allowed, and it is often a good idea if you had taxes withheld, are due a credit, or want to report a business loss. There is no downside to filing when you are not required to, as long as you file accurately.