The IRS has income thresholds, but yours depends on your age, filing status, and type of income
You do not have to file a federal tax return if your income falls below a certain level — but that level is not the same for everyone. The standard deduction is the amount the IRS lets you earn tax-free each year, and it changes based on whether you are single, married, over 65, or claimed as a dependent. If your total income is less than your standard deduction, you have no federal filing requirement.
That said, filing anyway can make sense even when you are not required to. If taxes were withheld from your paychecks or you made estimated payments, you may get a refund. If you are self-employed, you may owe self-employment tax even on income below the standard deduction. The threshold for filing is not the same as the threshold for owing tax.
Key Takeaways
- Your standard deduction for 2024 ranges from $14,600 (single) to $29,200 (married filing jointly), and you have no federal filing requirement if your income is below it.
- If you are claimed as a dependent on someone else's return, your standard deduction is lower — usually $1,300 plus your earned income, up to the full standard deduction for your filing status.
- Self-employed people must file if their net earnings are $400 or more, even if they are below the standard deduction.
- Filing when you are not required can recover refundable credits like the Earned Income Tax Credit, which can be worth thousands.
- The standard deduction increases each year for inflation and again at age 65.
Standard deduction amounts for 2024
The standard deduction is the IRS's baseline for each filing status. For 2024, the amounts are:
| Filing Status | Standard Deduction |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
| may have access to widow(er) | $29,200 |
These amounts are for the 2024 tax year (filed in 2025). They increase slightly each year to account for inflation. If you are age 65 or older, or blind, you get an additional standard deduction — an extra $1,850 for single filers and $1,500 for married filers filing jointly in 2024.
If you earn less than your standard deduction, you have no federal filing requirement. But if you earned income and taxes were withheld, you should still file to get your refund.
How dependents are treated differently
If you are claimed as a dependent on someone else's tax return — typically a parent or guardian — your standard deduction is lower. For 2024, it is the greater of $1,300 or your earned income plus $450, but it cannot exceed the standard deduction for your filing status.
This means a dependent teenager with a part-time job earning $8,000 would have a standard deduction of $8,450 for 2024 (the $8,000 earned income plus $450). They would have a filing requirement if they earned more than that. A dependent with only unearned income (like interest or dividends) has a standard deduction of $1,300.
If you are unsure whether you are claimed as a dependent, ask the person who files your return or check your prior year return. This status affects not only your filing requirement but also your may be able to access for certain credits.
Self-employment income has its own threshold
If you are self-employed — whether you run a business, freelance, or drive for a rideshare service — you must file if your net earnings from self-employment are $400 or more, regardless of your standard deduction. Net earnings means your income minus your business expenses.
This $400 threshold exists because self-employed people owe self-employment tax (Social Security and Medicare), which is separate from income tax. Even if you owe no income tax because your net earnings are below your standard deduction, you still owe self-employment tax on earnings of $400 or more.
If you earned $350 net from freelance work and have no other income, you would not have a filing requirement. If you earned $450 net, you must file — and you will owe self-employment tax on that $450, even though you owe no income tax.
When you should file even if you are not required to
Filing is optional if your income is below your standard deduction, but it often pays to file anyway. If you had taxes withheld from paychecks or made estimated tax payments, you are may have access to to a refund of the overpayment. The IRS will not send you that refund unless you file.
You should also file if you think you may be owed a refundable credit. The Earned Income Tax Credit (EITC) is the most common one — it can be worth up to several thousand dollars for low-income workers and families. You must file to claim it. Other refundable credits include the Additional Child Tax Credit and the American Opportunity Credit (partially refundable).
If you are married and your spouse has income, filing jointly may lower your combined tax or unlock credits you would not get filing separately. Run the numbers both ways if you are on the fence.
Income types that count toward your threshold
Earned income — wages, salary, tips, and net self-employment income — counts toward your standard deduction. So does unearned income like interest, dividends, capital gains, and rental income.
Some income does not count. Gifts, inheritances, and returns of your own principal are not taxable. Social Security benefits are usually not taxable if they are your only income, though they can become taxable if you have other income above certain thresholds. Child support received is not taxable income.
If you are unsure whether a specific payment counts as income, the payer should send you a Form 1099 or W-2 by January 31. That form tells you what the IRS knows about the payment. If you received a 1099 or W-2, that income almost certainly counts toward your filing threshold.
What happens if you do not file when you should
If you owe tax and do not file, the IRS will eventually contact you. Penalties and interest accrue on unpaid tax. If you are owed a refund and do not file, you straightforward lose it — the IRS does not pursue you, but you forfeit the money. Refunds can typically be claimed for up to three years after the filing important date.
If you are self-employed and do not file when you should, you may face penalties for not paying self-employment tax. The IRS also uses your tax return to verify income for loans, mortgages, and government programs, so missing years can create problems later.
If you realize you should have filed in a prior year, file that return as soon as you can. The IRS generally prefers late filing to no filing, and you may still recover a refund if you are owed one.
Frequently Asked Questions
Do I have to file if I made less than $12,000 last year?
It depends on your filing status and whether you are claimed as a dependent. For 2024, a single person with no dependents needs to file only if they earned $14,600 or more. A dependent with earned income needs to file if they earned more than $1,300 plus their earned income (up to the full standard deduction). Check your filing status and age to be sure.
What if I had taxes withheld but earned less than the standard deduction?
You should file to get your refund. The IRS will not send it to you automatically. Even though you have no filing requirement, filing recovers the money that was withheld from your paychecks.
Do I need to file if I only earned money from a side gig?
If your net self-employment income is $400 or more, yes — you must file and pay self-employment tax. If it is less than $400 and you have no other income above your standard deduction, you have no filing requirement, but filing may still get you a refund if taxes were withheld.
Does Social Security count toward the threshold?
Social Security is usually not taxable if it is your only income. But if you have other income, some of your Social Security may become taxable. The threshold is complex and depends on your filing status and total income, so it is worth checking if you receive both Social Security and wages or self-employment income.
What if I am claimed as a dependent but also self-employed?
You must file if your net self-employment income is $400 or more, even if you are claimed as a dependent. You also must file if your earned income (including self-employment income) exceeds your dependent standard deduction of $1,300 plus earned income.