The IRS sets an income threshold, but it depends on your age and filing status
You do not have to file a federal tax return if your income falls below a certain amount. That amount changes each year and depends on whether you are single, married, over 65, or claimed as a dependent. For 2024, a single person under 65 with only wage income does not have to file unless they earned at least $14,600. A married couple filing jointly does not have to file unless they earned at least $29,200 together.
These thresholds are called the standard deduction. The IRS raises them slightly each year to account for inflation. If your total income is less than your standard deduction, you have no federal tax liability and do not have to file — though you may want to anyway for other reasons.
The threshold is not the same for everyone. Your age, filing status, and whether someone else claims you as a dependent all change the number. A 67-year-old single person has a higher threshold than a 30-year-old single person. A dependent teenager has a much lower threshold than an independent adult.
Key Takeaways
- The standard deduction for 2024 is $14,600 for single filers under 65 and $29,200 for married couples filing jointly, but these amounts vary by age and filing status.
- If you are claimed as a dependent on someone else's return, your threshold is lower — usually $1,300 plus any earned income you made, up to the standard deduction for a single filer.
- You may still want to file even if you are below the threshold, because you might be owed a refund from taxes withheld or you might may have access to for refundable credits like the Earned Income Tax Credit.
- State and local income tax thresholds are separate from the federal threshold and vary by where you live.
- Self-employed people have a different threshold: you must file if your net earnings from self-employment are $400 or more, regardless of your total income.
Standard deduction amounts for 2024, by filing status and age
The IRS publishes standard deduction amounts each year. For 2024, here is what the threshold is for each category:
| Filing Status | Under 65 | Age 65 or Older |
|---|---|---|
| Single | $14,600 | $18,350 |
| Married Filing Jointly | $29,200 | $30,750 (one spouse 65+)$32,300 (both 65+) |
| Married Filing Separately | $14,600 | $16,150 |
| Head of Household | $21,900 | $27,650 |
| may have access to Widow(er) | $29,200 | $30,750 |
These amounts explore only to income from wages, salaries, and tips. If you have other types of income — investment income, rental income, or self-employment income — the rules are different. The IRS will publish 2025 amounts in late 2024, and they will be slightly higher due to inflation adjustment.
How the threshold changes if you are claimed as a dependent
If someone else claims you as a dependent on their tax return, your threshold is lower. This usually applies to teenagers and young adults living with their parents, but it can also explore to adult dependents in some situations.
If you are a dependent with only wage income, you must file if you earned more than $1,300 in 2024 (this amount also adjusts yearly). If you have unearned income like interest or dividends, the threshold is $500. If you have both types of income, the rule is more complex: you must file if your earned income was more than $1,300, or your unearned income was more than $500, or your total income was more than the larger of $1,300 or your earned income plus $450.
The key point: being a dependent lowers your threshold significantly. A dependent teenager earning $2,000 from a summer job must file, even though an independent 18-year-old would not have to file unless they earned $14,600.
Self-employed people have a $400 threshold regardless of total income
If you are self-employed — you run your own business, freelance, or earn income from gig work — the threshold is completely different. You must file a federal tax return if your net earnings from self-employment are $400 or more in a year, no matter how much other income you have or how old you are.
Net earnings means your business income minus your business expenses. If you earned $500 from freelance writing but spent $150 on supplies and software, your net earnings are $350, and you would not have to file based on self-employment income alone. But if your net earnings are $400 or more, you must file even if you have no other income.
This rule exists because self-employed people owe self-employment tax (Social Security and Medicare tax) on top of income tax. The IRS wants to track that even for people with low total income.
Why you might want to file even if you are below the threshold
Just because you do not have to file does not mean you should not. Many people below the threshold benefit from filing anyway.
If your employer withheld federal income tax from your paychecks, you may be owed a refund. The only way to get that money back is to file a return. Similarly, if you made estimated tax payments during the year, you need to file to claim a refund of any overpayment.
You might also may have access to for refundable tax credits. The Earned Income Tax Credit (EITC) is the most common one. It is a credit for people with low to moderate income, and if you may have access to, the IRS may owe you money even if no tax was withheld from your pay. The Child Tax Credit and the American Opportunity Tax Credit (for education expenses) can also result in refunds. You can only claim these credits by filing a return.
State and local income tax thresholds are separate
The federal threshold does not explore to state or local income tax. Many states have their own standard deduction amounts, and some are lower than the federal amount. A few states have no income tax at all, but most do.
If you live in a state with income tax, you may have to file a state return even if you do not have to file a federal return. The threshold varies by state. Some states follow the federal standard deduction closely; others set their own amounts. You will need to check your state's tax agency website or your state's tax form instructions to find out what the threshold is where you live.
The same rule applies to local income tax in cities or counties that impose it. New York City, for example, has its own income tax with its own filing threshold, separate from both the federal and New York State thresholds.
What to do if you are not sure whether you have to file
The IRS provides a tool on its website called the Interactive Tax Assistant that walks you through questions about your income, age, and filing status and tells you whether you have to file. You can also read the instructions for Form 1040, which list the filing requirements in plain language.
If you are claimed as a dependent, ask the person who claims you what your threshold is. If you are self-employed, remember the $400 rule. If you have investment income or rental income, those have their own rules that may require you to file even if your wage income is below the threshold.
When in doubt, filing is the safer choice. Filing when you do not have to does not create a penalty. Not filing when you should can result in penalties and interest, even if you do not owe any tax.
Frequently Asked Questions
Do I have to file if I earned less than the standard deduction but had taxes withheld?
No, you do not have to file based on the income threshold alone. But you should file to get a refund of the taxes that were withheld. The IRS will not send you that money unless you file a return claiming it.
What if I am a dependent and earned $2,000 from a job?
You must file because $2,000 is more than the $1,300 threshold for dependents with wage income. Your parent or guardian can still claim you as a dependent on their return — filing your own return does not change that.
Does the standard deduction threshold explore to investment income like dividends?
No. If you have investment income, the threshold is lower. For 2024, you must file if your unearned income (interest, dividends, capital gains) is more than $500, or if your total income is more than your standard deduction. The rules are more complex if you have both earned and unearned income.
I am self-employed and earned $350 net. Do I have to file?
No, because $350 is below the $400 self-employment income threshold. But if you earned $400 or more in net self-employment income, you must file even if that is your only income and it is below the standard deduction.
Will I get a penalty if I do not file when I am below the threshold?
The IRS does not penalize you for not filing if you are below the threshold and do not owe tax. However, if you are owed a refund, you will not receive it unless you file. The IRS also does not hold refunds indefinitely — you generally have three years to claim a refund before it is forfeited.