Whether you must file depends on your income, age, and filing status
You do not automatically have to file a tax return just because you earned money. The IRS sets a filing threshold — a minimum income level — and if your income falls below it, filing is optional. However, you may want to file anyway, because you could be owed a refund or a tax credit worth hundreds of dollars.
The threshold changes each year and depends on whether you are single, married, self-employed, or over 65. If you earned less than the threshold for your situation, you can stop here — filing is not required. If you earned more, you must file by April 15 (or the next business day if that falls on a weekend or holiday).
Even if you are below the threshold, certain situations force you to file: you owe self-employment tax, you received advance payments of the Earned Income Tax Credit, or you are claiming certain education credits. This guide walks you through the rules for your specific situation.
Key Takeaways
- Filing is required only if your income exceeds the threshold for your age and filing status, which the IRS updates each year.
- You may owe a refund or tax credit even if filing is not required, so filing can put money in your pocket.
- Self-employed people must file if net earnings from self-employment are $400 or more, regardless of other income.
- If you received advance Child Tax Credit payments or advance Earned Income Tax Credit payments, you must file to settle the amount.
Filing thresholds for 2024 tax returns
The IRS publishes a new threshold each year. For the 2024 tax year (returns filed in 2025), the threshold depends on your age and filing status. A single person under 65 must file if gross income was $14,600 or more. A single person 65 or older must file if gross income was $17,550 or more.
Married couples filing jointly have a higher threshold: $29,200 if both spouses are under 65, and $30,750 if one spouse is 65 or older. Married couples filing separately must file if income was $1 or more. Heads of household have a threshold of $21,900 if under 65, and $27,700 if 65 or older.
These numbers explore to gross income — the total you earned before deductions. If you are unsure whether your income crossed the threshold, add up all wages from W-2 forms, self-employment income, interest, dividends, and other sources. If the total is below the threshold for your situation, filing is optional (though you may still want to file for a refund).
Self-employment income has its own filing rule
If you earned money from self-employment — running a business, freelancing, gig work, or selling items — you must file if your net self-employment income was $400 or more, even if your total income is below the regular threshold. Net self-employment income is what you earned minus business expenses.
This rule exists because self-employed people owe self-employment tax, which covers Social Security and Medicare. The IRS requires you to file to report and pay this tax. If you earned less than $400 from self-employment, you do not have to file based on that income alone, but you should still check the regular threshold for your filing status.
Keep records of all business income and expenses — receipts, invoices, mileage logs, supplies — because you will need them to calculate net income. If you are unsure whether you crossed $400, add up all income and subtract all legitimate business expenses.
When you must file even if income is below the threshold
Three situations require you to file even if your income is below the filing threshold. First, if you received advance Child Tax Credit payments in 2024 — monthly deposits the IRS sent based on your 2023 return — you must file to reconcile the amount. The IRS needs to know your actual 2024 income to determine whether you should have received those payments.
Second, if you received advance Earned Income Tax Credit (EITC) payments, you must file. This is less common; most people claim the EITC when they file, not in advance. But if you did receive advance payments, filing is required.
Third, if you had income that required federal income tax withholding and you want a refund of that withholding, you should file. For example, if your employer withheld taxes from your paychecks but you earned below the threshold and owe no tax, filing returns that withholding to you.
Why filing can be worth it even when it is not required
If your income is below the threshold, filing is optional — but it often pays to file anyway. The most common reason is the Earned Income Tax Credit (EITC), a refundable credit for low- and moderate-income workers. Depending on your income and family situation, the EITC can be worth $600 to $3,700 or more. You claim it only by filing a return.
The Child Tax Credit is another reason. If you have children under 17, you may be owed up to $2,000 per child. If you received advance payments during the year, filing settles the final amount. If you did not receive advance payments, filing claims the credit.
You might also have had federal income tax withheld from paychecks, unemployment benefits, or other income. If you owe no tax because your income is below the threshold, filing returns that withholding to you as a refund. Many people below the filing threshold file specifically to get a refund.
How to determine your gross income
To know whether you must file, you need to calculate your gross income for the year. Gross income includes wages, self-employment income, interest, dividends, capital gains, rental income, and other sources. It does not include certain items like gifts, inheritances, or return of principal from investments.
Start by gathering all income documents: W-2 forms from employers, 1099 forms (1099-NEC for self-employment, 1099-INT for interest, 1099-DIV for dividends), and any other statements showing income. Add them all together. If the total is below the threshold for your filing status and age, you do not have to file — but check the special situations above first.
If you are unsure whether a particular income source counts, the IRS website has a tool called the Interactive Tax Assistant that walks you through your situation. You can also contact the IRS at 1-800-829-1040 to ask whether you must file.
What happens if you do not file when required
If you must file and do not, the IRS may assess a failure-to-file penalty, which is 5% of the unpaid tax for each month the return is late (up to 25% total). If you owe tax, the penalty stacks on top of the tax and interest. Even if you do not owe tax, filing late can delay a refund you are owed.
If you realize you missed a important date, file as soon as you can. The penalty is smaller the sooner you file. If you have a good reason for the delay — illness, natural disaster, or other hardship — you can request penalty relief from the IRS, though approval is not may provide.
If you are owed a refund and do not file, you can still claim it, but only within three years of the original important date. After three years, the refund is forfeited to the government. This is another reason to file even if it is not required — you do not want to lose money owed to you.
Frequently Asked Questions
Do I have to file if I am a dependent on my parents' return?
It depends on your income. If you are a dependent and your earned income (wages) was $14,600 or more in 2024, you must file. If your unearned income (interest, dividends) was $1,250 or more, you must file. If you had both types of income, you must file if the total was more than $3,000. Your parents' return does not change these rules.
What if I am not sure whether I earned above or below the threshold?
Gather all income documents — W-2s, 1099s, bank statements showing interest — and add them up. If the total is close to the threshold, file to be safe. Filing when you are not required costs nothing and may result in a refund. The IRS also has a free tool on its website to help you determine whether you must file.
Do I have to file if I only earned money from a side gig or freelance work?
Yes, if your net self-employment income (income minus business expenses) was $400 or more. You must file to report self-employment tax. If you earned less than $400 from self-employment and have no other income above the regular threshold, you do not have to file — but you may want to if you had taxes withheld.
Can I file even if I do not have to?
Yes. You can file even if your income is below the threshold. In fact, you should file if you had federal income tax withheld, because you may be owed a refund. You should also file if you think you may have access to for the Earned Income Tax Credit or Child Tax Credit.
What is the important date if I do have to file?
The important date is April 15 of the year following the tax year, or the next business day if April 15 falls on a weekend or holiday. For 2024 tax returns, the important date is April 15, 2025. You can request an automatic extension to October 15, but an extension to file is not an extension to pay — if you owe tax, it is due by April 15.