The income threshold for filing taxes depends on your age, filing status, and type of income

You must file a federal tax return if your gross income exceeds a certain amount set by the IRS each year. That threshold changes annually and varies based on whether you are single, married, head of household, or a dependent. The IRS publishes updated thresholds every January for the prior tax year.

Gross income means all money you earned before taxes or deductions — wages, self-employment income, interest, dividends, and certain other sources. Some types of income have their own lower thresholds. Even if your income is below the threshold, you may still want to file if you had taxes withheld from your paychecks, because you could receive a refund.

Key Takeaways

  • The income threshold for filing varies by age and filing status, and the IRS updates it each year — check the current year's threshold on IRS.gov before deciding whether to file.
  • Self-employed people must file if their net earnings from self-employment are $400 or more, regardless of other income.
  • You may want to file even if your income is below the threshold if you had taxes withheld from paychecks or received certain credits.
  • Dependents have a lower threshold than independent filers, and the rules differ if a dependent has unearned income like interest or dividends.

Filing thresholds for single filers and married couples

For a single person under age 65, the threshold is typically around $13,000 to $14,000 in gross income, though this amount increases slightly each year. If you are 65 or older and single, the threshold is higher — usually around $15,000 to $16,000. These numbers change annually to account for inflation.

For married couples filing jointly, the threshold is roughly double the single threshold. If both spouses are under 65, you generally must file if your combined gross income exceeds approximately $27,000 to $28,000. If one spouse is 65 or older, the threshold rises by the additional amount for that spouse. If both are 65 or older, it rises again.

Married couples filing separately have a much lower threshold — usually around $5,000 to $5,500 — so most married people filing separately must file even with modest income.

Self-employment income has its own rule

If you are self-employed, the threshold is different. You must file if your net earnings from self-employment are $400 or more in a year, even if your other income is zero. Net earnings means your business income minus business expenses.

This $400 rule applies regardless of your age or filing status. A 20-year-old with $500 in freelance income and no other earnings must file. A 70-year-old with $350 in self-employment income does not have to file, but someone with $400 does.

Dependents have lower thresholds

If you can be claimed as a dependent on someone else's tax return, your filing threshold is lower than an independent person's. The threshold depends on whether your income is earned (wages, tips) or unearned (interest, dividends, capital gains).

For a dependent with only earned income, the threshold is typically around $13,000 to $14,000 — similar to an independent single filer. But if you have unearned income, the threshold is much lower: usually around $1,200 to $1,300. If you have both types of income, the rule is more complex, and you should check the IRS worksheet for dependents.

A dependent with $2,000 in interest income from a savings account must file, even though an independent person would not have to file until reaching the higher threshold.

Where to find the current year's thresholds

The IRS publishes the current filing thresholds on its website at IRS.gov. Search for "filing requirements" or "income thresholds" along with the current tax year. The IRS also includes the thresholds in Publication 17, which is free and available online.

Your tax software will usually ask questions about your age and filing status and tell you whether you need to file based on the current thresholds. If you are unsure, it is safer to file than not to file — the worst outcome is that you owe nothing or receive a refund.

Reasons to file even if you are below the threshold

Filing is optional if your income is below the threshold, but you should file anyway if your employer withheld federal income tax from your paychecks. The IRS will not refund that money unless you file a return.

You should also file if you received certain tax credits, such as the Earned Income Tax Credit (EITC) or the Child Tax Credit. These credits can result in a refund even if you owe no tax. Filing is also required if you received a Form 1099 for income that was not subject to withholding — for example, freelance work or rental income — because the IRS receives a copy of that form and will expect you to report it.

What happens if you do not file when you should

If you are required to file and do not, the IRS may assess a failure-to-file penalty. The penalty is usually 5 percent of the unpaid tax for each month the return is late, up to 25 percent. If you owe no tax, the penalty is zero, but you still may face other consequences.

If you are owed a refund and do not file, you can still claim it, but only within three years of the original due date. After that, the money goes to the U.S. Treasury. Filing late to claim a refund is always better than not filing at all.

Frequently Asked Questions

Do I have to file if I made less than $1,000?

It depends on your age, filing status, and type of income. A single person under 65 with less than $1,000 in wages does not have to file. But a dependent with $1,000 in interest income must file, and a self-employed person with $1,000 in net earnings must file. Check the current thresholds for your situation on IRS.gov.

What if I had taxes withheld but my income is below the threshold?

You should file anyway. If your employer withheld federal income tax from your paychecks, you are likely owed a refund. The IRS will not send that refund unless you file a return. Filing takes only a few minutes if you have a W-2 form and no other income.

Does Social Security income count toward the filing threshold?

Social Security benefits may be taxable depending on your total income and filing status. If you receive Social Security and other income, you may have to file even if your non-Social Security income is below the threshold. The IRS has a separate worksheet for calculating whether Social Security is taxable.

What if I am a dependent and earned money from a summer job?

If you earned wages and your total income is below the threshold for dependents with earned income (usually around $13,000 to $14,000), you do not have to file. But if your employer withheld taxes, you should file to get a refund. Many summer job workers receive refunds because their employers withheld more than they owed.

Do I need to file if I only received a 1099 form?

Yes, if your net self-employment income is $400 or more. The IRS receives a copy of your 1099 form and expects you to report that income. Even if your income is below $400, filing is recommended because it creates an official record and prevents the IRS from sending you a notice later.