Do I Have to File a Federal Tax Return?
Your requirement to file a federal tax return depends on several personal and financial factors. Discover the rules and when filing can result in a refund.
The Internal Revenue Service (IRS) establishes the requirement to file a federal income tax return based on factors like income, filing status, and age. These rules determine whether an individual must submit a Form 1040 to the government. Understanding these specific thresholds is a yearly responsibility for U.S. citizens and residents.
Filing Requirements Based on Gross Income, Filing Status, and Age
The primary factor determining a filing requirement is gross income. This includes all income received in the form of money, goods, property, and services that is not exempt from tax. Common sources are wages, dividends, capital gains from selling assets, business income, and retirement distributions.
Filing status is based on your marital and family situation. The main statuses are Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. Each status has a different income threshold that must be met before a tax return is required. These thresholds are influenced by the standard deduction amount for that status.
Age is another component, specifically whether you are 65 or older by the last day of the tax year. The tax code provides a higher standard deduction for individuals aged 65 and over, which in turn increases their gross income filing threshold. This adjustment acknowledges that seniors may have different financial circumstances.
For the 2024 tax year, the return you file in 2025, the specific gross income thresholds are defined in the table below.
| Filing Status | Age (at end of 2024) | Gross Income Threshold |
| — | — | — |
| Single | Under 65 | $14,600 |
| | 65 or older | $16,550 |
| Married Filing Jointly | Both spouses under 65 | $29,200 |
| | One spouse 65 or older | $30,750 |
| | Both spouses 65 or older | $32,300 |
| Married Filing Separately | Any age | $5 |
| Head of Household | Under 65 | $21,900 |
| | 65 or older | $23,850 |
| Qualifying Surviving Spouse | Under 65 | $29,200 |
| | 65 or older | $30,750 |
Filing Requirements for Dependents
The rules for individuals who can be claimed as a dependent on another person’s tax return are distinct and more intricate. For dependents, the filing requirement is not based on a single gross income number but on the type of income they receive. The IRS distinguishes between earned income, such as wages from a job, and unearned income, which includes taxable interest, dividends, and capital gains.
A dependent must file a tax return if their earned income is over a certain limit. For the 2024 tax year, a dependent with only earned income must file if that income exceeds $14,600.
The requirements change when unearned income is involved. A dependent must file a return if they have only unearned income that is more than $1,300 for the 2024 tax year.
When a dependent has a mix of both earned and unearned income, the calculation becomes more complex. They must file a return if their gross income is more than the larger of two amounts: either $1,300, or their total earned income (up to $14,150) plus $450.
Other Situations That Require Filing
Beyond the standard income thresholds, several other situations can require you to file a tax return, even if your gross income is low. These rules ensure that specific types of taxes are paid and certain financial activities are reported. You must file a return if any of the following apply:
- You have net earnings from self-employment of $400 or more.
- You received distributions from a health savings account (HSA), Archer MSA, or Medicare Advantage MSA.
- You owe any special taxes, such as the alternative minimum tax (AMT) or taxes on an IRA distribution.
- You or a member of your family received advance payments of the premium tax credit for health insurance purchased through the Health Insurance Marketplace.
- A portion of your Social Security benefits is taxable because the sum of half your benefits plus your other gross income exceeds $25,000 for a single filer or $32,000 for a couple filing jointly.
Reasons to File Even if Not Required
Even if your income falls below the mandated filing thresholds, choosing to file a tax return can be financially beneficial. The most common reason is to receive a refund of taxes that were withheld from your paychecks during the year. If you had a job, your employer likely withheld federal income tax, and filing a return is the only way to get that money back if you ultimately owe no tax.
Filing is also necessary to claim refundable tax credits for which you may be eligible. Refundable credits can result in a refund even if you do not owe any income tax. The Earned Income Tax Credit (EITC), for example, is a credit for low- to moderate-income working individuals and families.
Other refundable credits include the Child Tax Credit (CTC) and the American Opportunity Tax Credit (AOTC) for education expenses. The IRS generally gives you a three-year window from the original due date to file a past return and claim a refund you were owed.