You have to file a tax return if your income exceeds certain thresholds, but the threshold depends on your age, filing status, and type of income

The IRS requires you to file a tax return when your gross income — the total you earned before deductions — crosses a specific line. That line is not the same for everyone. A 25-year-old single person has a different threshold than a married couple filing jointly, and someone over 65 has a higher threshold than someone younger. Self-employed people have their own rules. The threshold also shifts slightly each year because it is adjusted for inflation.

If you are unsure whether you crossed the line, the IRS publishes a worksheet each year that walks you through the calculation. Your employer or the institution that paid you (a bank, investment firm, or gig platform) may also send you a notice if they think you should file. But receiving a notice does not automatically mean you must file — you still need to check your actual income against the current threshold.

Key Takeaways

  • Filing thresholds vary by age, filing status, and income type, and the IRS updates them annually for inflation.
  • Self-employed people must file if their net earnings from self-employment are $400 or more, even if their total income is below the standard threshold.
  • You may owe taxes even if you are below the filing threshold, so filing can sometimes result in a refund you would otherwise miss.
  • Certain situations — like claiming the Earned Income Tax Credit or Child Tax Credit — require you to file regardless of income level.
  • The IRS publishes an interactive tool and a worksheet each year to help you determine whether you must file.

Standard filing thresholds for 2024

For the 2024 tax year, a single person under 65 must file if their gross income is $14,600 or more. A married couple filing jointly where both spouses are under 65 must file if their combined gross income is $29,200 or more. If you are 65 or older, the threshold is higher — $17,550 for a single filer, $26,450 for a married couple if only one spouse is 65 or older, and $27,700 if both are 65 or older.

These numbers change each year. The IRS adjusts them upward to account for inflation, so the 2025 thresholds will be different from 2024. If you are filing for a prior year, you need the threshold that applied in that year, not the current one. The IRS website lists historical thresholds if you are catching up on back returns.

Head of household filers have their own thresholds, as do married people filing separately. If your filing status is not straightforward — for instance, you got married partway through the year or your household situation changed — the IRS worksheet will walk you through which status applies and what threshold you use.

Self-employment income has a lower threshold

If you are self-employed, the rule is different. You must file if your net earnings from self-employment are $400 or more, regardless of your other income or your age. Net earnings means what you made after subtracting business expenses — not your gross revenue. A freelancer who earned $5,000 but spent $4,700 on supplies and equipment has net earnings of $300 and does not have to file based on self-employment income alone. But if that same person also received $14,200 in W-2 wages from another job, they would cross the standard threshold and would have to file.

The $400 rule exists because self-employed people owe Social Security and Medicare taxes (called self-employment tax) on top of income tax. The IRS wants to collect those taxes even when your overall income is low. If you are below the $400 threshold, you can still file voluntarily — and you may want to, because you might be owed a refund or a tax credit.

Situations where you must file even if your income is below the threshold

Income level is not the only reason to file. Certain tax credits and situations require you to file a return even if you earned less than the threshold. If you have a child and think you might be owed the Child Tax Credit or the Earned Income Tax Credit (EITC), you should file. The EITC can be worth thousands of dollars, and you only receive it if you file a return. Many low-income workers miss this credit because they do not realize they have to file to claim it.

You also must file if you had taxes withheld from your paychecks or made estimated tax payments during the year. Even if you do not owe taxes, filing is how you get that money back. If your employer withheld $2,000 in federal income tax but you only owed $800, you will not see the $1,200 refund unless you file.

Other situations that require filing include receiving unemployment benefits, having health insurance coverage you need to report, or owing taxes on investment income or capital gains. If you received a Form 1099 from a bank, investment firm, or other payer, check whether the income reported is above your threshold.

What happens if you do not file when you should

If you owe taxes and do not file, the IRS will eventually notice. They may send you a notice of deficiency, which is a formal letter saying you owe money plus penalties and interest. The penalty for not filing is usually 5 percent of the unpaid tax for each month you are late, up to 25 percent total. Interest accrues on top of that. If you owe a large amount and wait years to file, the debt grows significantly.

The IRS can also file a return on your behalf if you do not file and they believe you owe taxes. This is called a Substitute for Return (SFR). When the IRS files for you, they do not claim deductions or credits that would lower your tax bill — they only report the income they know about. This usually results in a higher tax bill than if you had filed yourself. You can still file your own return after an SFR, but you will need to explain the discrepancy.

If you are owed a refund and do not file, you simply do not get the money. There is no penalty, but you lose the refund. The IRS holds refunds for three years before they go to the Treasury, so if you are due money, filing within three years is important.

How to determine whether you must file

Start by adding up your gross income for the year. Include W-2 wages, self-employment income, interest, dividends, rental income, and any other money you received. Do not subtract deductions yet — use the gross amount. Then compare that total to the threshold that matches your age and filing status for the year you are filing.

If you are self-employed, also calculate your net self-employment income separately. If that is $400 or more, you must file even if your total income is below the standard threshold.

The IRS provides an interactive tool on its website called the "Do I Need to File?" tool that asks you questions about your income and situation and tells you whether you must file. You can also download the IRS Publication 17, which contains the official worksheet and detailed rules for every filing status and situation. Both are free and updated each year.

Frequently Asked Questions

What if I am claimed as a dependent on someone else's return?

Dependents have different thresholds than independent filers. If you are a dependent, you must file if your gross income is $1,300 or more (for 2024), or if you had self-employment income of $400 or more. The threshold is much lower because your parent or guardian is already claiming you on their return. Ask the person claiming you what the current dependent threshold is for your situation.

Do I have to file if I only received Social Security?

Social Security benefits are generally not taxable unless you have other income. If Social Security is your only income, you usually do not have to file. However, if you also received wages, self-employment income, or other taxable income, you may need to file. The IRS worksheet will tell you whether your combined income crosses the threshold.

What if I received a 1099 form but made very little money?

A 1099 means someone reported paying you to the IRS. You should still check whether your total income exceeds the filing threshold for your situation. If it does not, you are not required to file based on income alone. However, if you had taxes withheld or you think you are owed a credit, filing is still a good idea because you will get money back.

Can I file even if I do not have to?

Yes. Filing voluntarily when you are below the threshold is often worth doing if you had taxes withheld, earned self-employment income, or think you might be owed a tax credit. There is no penalty for filing when you do not have to, and you may receive a refund or credit you would otherwise miss.

What if my income changes during the year and I am not sure which threshold applies?

Use your total income for the entire year, not just the income from one job or one part of the year. If you worked two jobs, add both. If you were self-employed for part of the year and had W-2 wages for part of it, add both. The threshold is based on your total for the full year, regardless of when the income came in.