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

You must file a federal tax return if your gross income exceeds a threshold set by the IRS each year. The threshold changes annually and varies based on whether you are single, married, head of household, or another status. For 2024, a single person under 65 must file if gross income is $14,600 or more. A married couple filing jointly, both under 65, must file if combined gross income is $29,200 or more. These numbers are higher if you are 65 or older — typically an additional $1,850 for single filers and $1,500 for married filers.

Gross income includes wages, self-employment income, interest, dividends, capital gains, and most other money you receive. It does not include certain items like some Social Security benefits (depending on your total income) or gifts. The threshold is the starting point: if you are below it, you generally do not have to file. If you are above it, you do.

Even if your income is below the threshold, you may still want to file — particularly if you had taxes withheld from paychecks or are owed a refund or tax credit like the Earned Income Tax Credit.

Key Takeaways

  • The IRS threshold for filing changes each year and depends on your age and filing status, not your income level alone.
  • For 2024, single filers under 65 must file if gross income reaches $14,600; married filing jointly must file at $29,200.
  • Self-employed people must file if net earnings from self-employment are $400 or more, regardless of other income.
  • Filing below the threshold may still benefit you if you had taxes withheld or are owed refundable credits.
  • The threshold increases each year for inflation, so check the current year's IRS guidance before deciding not to file.

Filing status and age affect your 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 to you. Married filing jointly has the highest threshold because two incomes are combined. Married filing separately has the lowest threshold, usually matching or falling below the single threshold. Head of household falls between single and married filing jointly.

Age also raises the threshold. If you are 65 or older on December 31 of the tax year, you get an additional standard deduction amount, which raises your filing threshold. If both spouses in a married filing jointly return are 65 or older, the threshold is higher still. A single filer age 65 or older for 2024 must file if gross income is $16,550 or more — $1,950 more than a younger single filer.

Dependent status changes the picture too. If someone else claims you as a dependent, your filing threshold is lower — typically $1,300 for 2024 if your only income is wages, or $400 if you have self-employment income.

Self-employment income has its own threshold

If you are self-employed, the filing rule is different. You must file if your net earnings from self-employment are $400 or more in a tax year, regardless of your other income or age. Net earnings means your business income minus business expenses. This $400 threshold does not change year to year.

Self-employment income includes money from freelance work, a side business, farming, or any trade or profession where you work for yourself. It does not include W-2 wages from an employer. If you have both W-2 wages and self-employment income, you add them together to see if you exceed the regular filing threshold for your status — but you must file anyway if self-employment income alone hits $400.

You also must file if you owe self-employment tax, which is Social Security and Medicare tax on self-employment income. Even if your net self-employment income is below $400, you may owe this tax and should file to report it correctly.

Investment income and other sources can push you over the threshold

Interest, dividends, capital gains, and rental income all count toward your gross income for the filing threshold. If you have $10,000 in W-2 wages and $5,000 in investment income, your gross income is $15,000. For a single filer under 65 in 2024, that exceeds the $14,600 threshold, so you must file.

Unearned income — interest, dividends, and capital gains — has its own filing threshold in some cases. If your only income is unearned income, the threshold is lower than for wage earners. For 2024, a single filer under 65 with only investment income must file if gross income is $1,300 or more. This is much lower than the $14,600 threshold for wage earners, because the IRS assumes investment income is more likely to involve tax liability.

Rental income, royalties, and other passive income also count. If you rent out a room or a property, the rental income is part of your gross income calculation, even if you have expenses that reduce your taxable income.

When to file even if you are below the threshold

Filing is optional if your income is below the threshold, but it often makes financial sense to file anyway. If your employer withheld federal income tax from your paychecks, you may be owed a refund. The IRS does not send refunds unless you file a return to claim them. If you had $2,000 withheld but owed $0 in tax because your income was low, filing gets you that $2,000 back.

Refundable tax credits — particularly the Earned Income Tax Credit (EITC) and the Additional Child Tax Credit — are only paid to you if you file. These credits can be worth hundreds or thousands of dollars. Even if your income is well below the filing threshold, filing may put money in your pocket.

You should also file if you are self-employed and owe self-employment tax, if you had a loss you want to carry forward to future years, or if you received a Form 1099 from a client or financial institution. Filing protects you by creating an official record with the IRS.

How to find the current year's threshold

The IRS publishes the current year's filing thresholds on its website (irs.gov) each January. Search for "filing requirements" or "standard deduction" to find a table that breaks down thresholds by age and filing status. The IRS also includes this information in the instructions for Form 1040, the main individual income tax return.

Tax software and tax preparation websites typically ask you questions about your income and filing status, then tell you whether you are required to file. If you use a tax preparer, they will confirm the threshold with you. Do not rely on last year's threshold — it changes annually for inflation.

If you are unsure whether you must file, erring on the side of filing is usually safe. Filing when you are not required to does not create a penalty. The risk is in not filing when you should, which can result in penalties and interest if you owed tax.

Frequently Asked Questions

Do I have to file if I made less than $14,600 but had taxes withheld?

No, you are not required to file based on income alone. However, filing is strongly recommended because you will likely receive a refund of the taxes withheld. The IRS will not send you that money unless you file a return to claim it.

What counts as gross income for the filing threshold?

Gross income includes wages, self-employment income, interest, dividends, capital gains, rental income, and most other money you receive. It does not include gifts, certain Social Security benefits, or some other specific items. Check the IRS instructions for your filing status to see the full list.

If I am a dependent, do I have to file?

If someone else claims you as a dependent, your filing threshold is lower — usually $1,300 for 2024 if your only income is wages. You should file if your income exceeds this lower threshold, or if you had taxes withheld and want a refund.

Do I have to file if I am self-employed but made less than $14,600?

If your net self-employment income is $400 or more, you must file regardless of your other income or age. This $400 threshold is separate from the regular filing threshold and does not change year to year.

What happens if I do not file when I am supposed to?

If you owed tax and did not file, the IRS can assess penalties and interest on the unpaid amount. If you are owed a refund, you have three years to file and claim it; after that, the money goes to the U.S. Treasury. Filing late is better than not filing at all.