The income threshold for filing taxes depends on your age, filing status, and type of income
The IRS sets a minimum income level each year — if your income falls below it, you are not required to file a federal tax return. That threshold changes annually and differs based on whether you are single, married, a dependent, or self-employed. For 2024, a single person under 65 must file if their gross income is $14,600 or more. A married couple filing jointly where both are under 65 must file if their combined gross income is $29,200 or more.
These numbers shift each year because the IRS adjusts them for inflation. The threshold also rises if you are 65 or older — you get an extra standard deduction, which means you can earn more before filing becomes mandatory. If you are self-employed, the rules are stricter: you must file if your net earnings from self-employment are $400 or more, regardless of your age or other income.
Even if your income is below the threshold, you may still want to file. If taxes were withheld from your paychecks or you made estimated tax payments, filing is how you get a refund. The same applies if you are owed tax credits like the Earned Income Tax Credit or the Child Tax Credit — you have to file to claim them.
Key Takeaways
- For 2024, single filers under 65 must file if gross income reaches $14,600; married filing jointly must file at $29,200 combined income.
- The threshold increases each year with inflation, so check the current year's limit before deciding whether to file.
- Self-employed people must file if net self-employment income is $400 or more, even if other income is below the threshold.
- Filing below the threshold may still benefit you if you had taxes withheld or are owed refundable tax credits.
- Your filing status, age, and whether you are a dependent all change which threshold applies to you.
How filing status affects your income threshold
Your filing status — single, married filing jointly, married filing separately, head of household, or may have access to widow(er) — determines which threshold applies. Married couples filing jointly have the highest threshold because two incomes are combined. Married filing separately has the lowest threshold of all statuses, so if you are married and file separately, each spouse's individual income is measured against a much lower limit.
Head of household status (used when you are unmarried and pay more than half the household expenses for yourself and a dependent) sits between single and married filing jointly. If you are unsure which status fits your situation, the IRS worksheet on Form 1040 instructions walks through the rules, though a tax professional can clarify edge cases like whether a dependent adult or foster child changes your status.
Age and dependent status change the threshold
Once you turn 65, your standard deduction increases, which raises the income threshold before you must file. For 2024, a single person 65 or older must file only if gross income is $17,550 or more — $2,950 higher than someone under 65. A married person 65 or older filing jointly with a spouse under 65 has a threshold of $30,750. If both spouses are 65 or older, the threshold rises to $32,300.
If you are claimed as a dependent on someone else's return, your threshold is lower and calculated differently. A dependent with only wage income must file if their gross income exceeds $14,600 for 2024 (the standard deduction for a dependent). A dependent with unearned income — such as interest or dividends — must file if that income exceeds $1,300. If a dependent has both types of income, the rule is more complex and depends on which type is larger.
Self-employment income has its own filing requirement
If you are self-employed, the threshold is not based on gross income but on net self-employment income — what you earn after subtracting business expenses. You must file if your net self-employment income is $400 or more in a year, even if you have no other income and are well below the standard deduction threshold for your filing status.
This $400 rule applies whether you are a sole proprietor, independent contractor, or partner in a business. It does not matter if you are also employed by someone else or if you are retired. The IRS uses Schedule SE (Self-Employment Tax) to calculate what you owe, and filing is required to pay that tax and establish your Social Security record.
When to file even if you are below the threshold
Filing is optional if your income is below the threshold and you owe no tax, but it is often worth doing anyway. If your employer withheld federal income tax from your paychecks, you will not get that money back unless you file a return. The same applies if you made estimated tax payments during the year or if you are owed a refundable tax credit.
The Earned Income Tax Credit (EITC) and the Additional Child Tax Credit are refundable, meaning you can receive money even if you owe no tax. To claim them, you must file. Many people with low to moderate incomes below the filing threshold end up with refunds precisely because of these credits. Filing also protects you: if someone else claims you as a dependent fraudulently, your return will flag the conflict with the IRS.
How to find the current year's threshold
The IRS publishes the current year's income thresholds in Publication 17 (Your Federal Income Tax) and on its website each January. You can also find them in the instructions to Form 1040, which list thresholds by filing status and age. Because these numbers change yearly, using last year's threshold to decide whether to file this year can lead you astray.
If you are unsure whether you must file, the IRS Interactive Tax Assistant tool on IRS.gov walks through questions about your income, age, and filing status and tells you whether filing is required. This tool is free and updated each tax year. Alternatively, a tax professional or your local library's tax information program can answer the question for your specific situation.
Frequently Asked Questions
Do I have to file if I made less than the threshold but had taxes withheld?
No, you are not required to file, but you should. If taxes were withheld from your paychecks, filing is the only way to get a refund. You may also be owed tax credits that require a filed return to claim.
What counts as gross income for the filing threshold?
Gross income includes wages, salaries, tips, interest, dividends, capital gains, and business income. It does not include certain items like gifts, inheritances, or some Social Security benefits (though Social Security has its own filing rules). The IRS Publication 17 lists what counts and what does not.
If I am a dependent, do I use my parents' income or my own?
You use your own income. Your parents' income does not affect whether you must file. However, the threshold for dependents is different — usually lower — than for independent filers, so check the dependent rules for your age and income type.
Does filing below the threshold hurt me in any way?
No. Filing when you are not required to does not create problems. It may help you by securing a refund, establishing your tax record, or protecting you against identity theft or fraudulent claims.
What if my income varies year to year — do I use my expected income or actual income?
Use your actual income for the year. If you are self-employed or have variable income, you do not know the final number until the year ends. If you are unsure whether you will cross the threshold, it is safer to file than to guess wrong and miss a refund or owe penalties.