You must file if your income exceeds the IRS threshold for your filing status

Whether you have to file a tax return depends on how much money you made last year and what your filing status is. The IRS sets a filing threshold — a dollar amount — that changes each year. If your income is above that threshold, you must file. If it is below, you generally do not have to, though filing may still benefit you.

The threshold varies by age and filing status. A single person under 65 has a different threshold than a married couple filing jointly, or a head of household, or someone over 65. The IRS publishes these numbers every January for the previous tax year.

Income means more than just wages from a job. It includes self-employment income, investment income, rental income, and certain government benefits. The type of income matters — some sources have their own filing rules even if your total is below the standard threshold.

Key Takeaways

  • Filing thresholds change yearly and depend on your age and filing status — check the IRS website or your tax software for the current year's numbers.
  • Self-employed people must file if their net earnings from self-employment are $400 or more, regardless of other income.
  • You may have to file even if your income is below the threshold if you received certain types of income, such as self-employment or investment earnings.
  • Filing when you are not required to can still be worth it if you paid taxes through withholding or have a refundable tax credit coming to you.
  • Your filing status — single, married filing jointly, head of household, or other — determines which threshold applies to you.

Filing thresholds by status and age

The IRS publishes filing thresholds each year. For 2023 tax returns (filed in 2024), a single person under 65 had to file if their gross income was $13,850 or more. A married couple filing jointly with both spouses under 65 had to file if their combined income was $27,700 or more. These numbers increase slightly each year to account for inflation.

If you are 65 or older, your threshold is higher. For 2023, a single person 65 or older had to file if income was $15,450 or more. A married couple filing jointly where at least one spouse was 65 or older had to file if combined income was $29,200 or more. Head of household filers have their own thresholds, as do married people filing separately.

You can find the current year's thresholds on the IRS website under "Filing Requirements" or in the instructions that come with tax forms. Tax software also displays the threshold for your situation when you start a return.

Self-employment income has its own filing rule

If you are self-employed — you run your own business, do freelance work, or earn income as an independent contractor — you must file if your net self-employment income is $400 or more for the year. This rule applies even if your total income, including wages from another job, is below the standard threshold.

Net self-employment income means what you earned minus legitimate business expenses. If you made $500 in freelance income but had $150 in business expenses, your net is $350, which is below the $400 threshold. If your net is $400 or more, you must file to pay self-employment tax, which covers Social Security and Medicare.

Many self-employed people owe self-employment tax even when they would not owe income tax. Filing is how you pay it and establish your Social Security record.

Investment and other income sources that trigger filing

Certain types of income require you to file even if the amount is small. If you had unearned income — such as interest, dividends, capital gains, or rental income — you may have to file depending on the amount and type. For 2023, a single person with more than $1,250 in unearned income had to file, regardless of wages.

If you received income from a partnership, S corporation, or trust, you generally must file. If you sold a home or other property and had a gain, you must file to report it. If you received unemployment benefits, you may have to file even if no tax is owed, because some unemployment is taxable.

Certain government benefits are also taxable. If you received Social Security and your total income exceeded a threshold, you must file. The threshold for Social Security is lower than the standard filing threshold, so even people who would not normally file may have to if they received Social Security.

When filing is not required but still makes sense

If your income is below the filing threshold and you have no special income sources, you are not required to file. However, filing may still be worth your time if you had taxes withheld from paychecks or if you are due a refundable tax credit.

If your employer withheld federal income tax from your pay but you earned too little to owe tax, filing a return gets you a refund of that money. The same is true if you made estimated tax payments during the year. A refund is money the government owes you — you do not get it unless you file.

Refundable tax credits — such as the Earned Income Tax Credit (EITC) or the Child Tax Credit — can result in a payment to you even if you owe no tax. To receive these credits, you must file. Many low-income workers benefit from filing even though they are not required to.

How to learn about you must file

Start by finding the filing threshold for your status and age for the tax year you are filing. The IRS website has a tool called "Do I Need to File?" that walks you through your situation. You can also check the instructions for Form 1040, the main individual income tax form, which list all the filing requirements.

If you use tax software, it will ask you questions about your income and tell you whether you must file. If you work with a tax professional, they will determine this as part of preparing your return.

The key is to be honest about all income sources. Many people forget to count investment income, rental income, or self-employment income when deciding whether to file. If you are unsure, it is safer to file than to skip it — filing when not required carries no penalty, but not filing when required can result in penalties and interest.

Frequently Asked Questions

Do I have to file if I am claimed as a dependent on someone else's return?

You may still have to file even if someone else claims you as a dependent. The threshold for dependents is lower than for independent filers. Check the IRS rules for dependents, which depend on your age and the type of income you earned. If you had self-employment income of $400 or more, you must file regardless of dependent status.

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

The IRS can assess penalties and interest on any tax owed. If you are due a refund, there is no penalty for not filing, but you lose the refund if you wait too long — the IRS keeps refunds after three years. If you owe tax, penalties and interest grow over time, making the debt larger.

Can I file even if I do not have to?

Yes. Filing when you are not required to is always allowed and often beneficial. You may receive a refund of withheld taxes or claim a refundable credit. There is no downside to filing when you are below the threshold, as long as your information is accurate.

Does my filing status change the threshold?

Yes. Single, married filing jointly, married filing separately, head of household, and may have access to widow(er) each have different thresholds. Your filing status also depends on your situation — marital status, dependents, and who paid for household expenses. Choose the status that fits your life and gives you the lowest threshold you may have access to for.

What if I had multiple jobs or income sources?

Add all your income together and compare the total to the threshold for your status. If the combined amount exceeds the threshold, you must file. Self-employment income of $400 or more is a separate rule — you must file for that even if your other income is below the threshold.