The amount you need to make to be required to file a federal tax return depends on your filing status, age, and type of income. For the 2024 tax year (filing in 2025), here are the key income thresholds:
Filing thresholds for 2024 income (filing in 2025)
Filing Status| Under 65| 65 or older
---|---|---
Single| $14,600| $16,550
Head of Household| $21,900| $23,850
Married Filing Jointly| $29,200 (both under 65)| $30,750 (one 65 or older)
| | $32,300 (both 65 or older)
Married Filing Separately| $5| $5
Qualifying Surviving Spouse| $29,200| $30,750
- If you are self-employed, you must file if you have net earnings of $400 or more, regardless of age or filing status.
- Dependents have different filing requirements based on earned and unearned income, which can be lower than these thresholds.
- Even if your income is below these amounts, you may want to file to claim refunds or tax credits.
These thresholds reflect the IRS standard deduction amounts plus other factors that determine filing requirements
Summary
You generally need to file a tax return if your gross income exceeds the threshold for your filing status and age. For example, a single person under 65 must file if they make $14,600 or more in 2024. A married couple filing jointly under 65 must file if their combined income is $29,200 or more. Self- employed individuals must file if net earnings are $400 or more
. If you want to check your specific situation, the IRS provides an online tool to determine if you need to file based on your income and filing status
