Not every American taxpayer must file a tax return, even if you earned taxable income during the year. Let’s review how much you need to make to be required to file an income tax return.
At a glance:
Your age, income, and filing status determine whether you must file a tax return.
You may still need to file if certain special circumstances apply.
It can be beneficial to file a tax return even if it’s not required.
When to file an income tax return
The IRS requires you to file a federal income tax return if:
Your gross income exceeds the filing requirement (see the table in the next section).
You made over $400 in net self-employment income during the tax year (such as from a side gig).
If certain other situations apply, you may still have to file, which we will review in more detail below.
IRS filing requirements: tax filing status, age, and income
Your filing status plays a big part in determining whether you need to file taxes. The IRS sets income thresholds that vary based on your age and tax filing status. Your filing status depends on your marital status and family situation.
Each filing status has its own standard deduction. If you make less than the standard deduction, you generally aren’t required to file taxes.
Here are the standard deduction thresholds for each filing status in 2024:
2024 dependent filing requirements
When supporting dependents, like kids or other relatives, remember they might need to file their own tax returns, especially if they are earning income.
Income requirements for dependents
Dependents must file a tax return if:
They had at least $1,300 in unearned income (e.g., dividends and interest).
Their gross income exceeds the larger of $1,300 OR their earned income up to $14,600 plus $450 (whichever is larger).
Types of dependent income
Earned income: Wages, salaries, tips, and other compensation for work.
Unearned income: Investment income, such as dividends and interest.
Things get a little murkier when dealing with dependents who are married or over 65, but the IRS has a helpful chart that can help you determine the filing requirements for dependents.
Special circumstances (including self-employment income)
Certain types of income or tax situations require you to file a tax return even if your income is below the usual standard thresholds. If any of the following situations apply, you should still file a tax return:
You earned at least $400 in self-employment income.
You owe special taxes reported on Schedule 2, including alternative minimum tax, additional tax on a qualified plan (like an IRA), household employment taxes, and more (see the IRS full list of special taxes).
You or your spouse received distributions from an Archer MSA, Medicare Advantage MSA, or health savings account.
You earned at least $108.28 in wages from a church or qualified church-controlled organization that is exempt from employer Social Security and Medicare taxes.
You, your spouse, or a dependent received advance premium tax credit payments after enrolling in coverage through the Health Insurance Marketplace (you’ll find any applicable advance payment amounts reported on Form 1095-A).
You need to include amounts in income under section 965 or you have section 965 tax liability that you are paying in installments or deferred.
Benefits of filing a tax return (even if not required)
You might not need to file a tax return if your income is below the filing thresholds and you do not have any special circumstances. However, there are benefits to filing, even if it’s not required:
Claiming a tax refund: If you had income tax withheld from your paychecks, you may want to file a tax return to collect money back as a tax refund.
Refundable tax credits: You might qualify for a tax refund through refundable tax credits like the Earned Income Tax Credit (EITC) or the Child Tax Credit (CTC).
Record of income: Filing a return can provide a record of your income for loans or other financial matters.
The bottom line
Understanding whether you need to file a tax return can be confusing, but when in doubt, it may be best to file to make sure you aren’t leaving any tax refund money on the table. Ready to e-file? Our easy-to-use tax preparation software will organize your filing information and tax forms to help you file your individual income tax return quickly and confidently.
Still not sure if you need to file? Try using this irs.gov tool: Do I need to file a tax return?
