The income thresholds that trigger a tax filing requirement

Whether you must file taxes depends on your gross income — the total you earn before deductions — and your filing status. The IRS sets a threshold each year, and if your income falls below it, you are not required to file. For 2024, a single person under 65 with only wage income must file if they earned $14,600 or more. A married couple filing jointly must file if their combined income was $29,200 or more.

These thresholds change annually and vary based on your age and filing status. If you are 65 or older, the threshold is higher — $17,550 for a single filer in 2024. If you are self-employed, the rule is different: you must file if your net self-employment income was $400 or more, regardless of your total income.

The threshold also depends on what kind of income you earned. If you had only W-2 wages from an employer, you use the standard threshold. If you had investment income, rental income, or other types, the calculation changes. The IRS publishes updated thresholds each January, so check the current year's rules before deciding whether to file.

Key Takeaways

  • For 2024, single filers under 65 with only wages must file if they earned $14,600 or more; married couples filing jointly must file if they earned $29,200 or more.
  • Self-employed people must file if their net self-employment income reached $400 or more, even if their total income is below the standard threshold.
  • The thresholds are higher for people 65 and older — $17,550 for single filers in 2024.
  • Thresholds change each year and vary by filing status, so you should check the current year's rules rather than relying on previous years' numbers.
  • Even if you are not required to file, you may want to file anyway if you had taxes withheld from your paychecks, because you could receive a refund.

When you should file even if you are not required to

If your income is below the filing threshold but your employer withheld federal income tax from your paychecks, you should file a return to claim a refund. The IRS does not automatically return money that was withheld — you must file Form 1040 to get it back. This is especially common for people who worked part-time, had multiple jobs, or earned income late in the year.

You should also file if you are claiming a tax credit, such as the Earned Income Tax Credit (EITC) or the Child Tax Credit. These credits can result in a refund even if you owe no tax. If you received unemployment benefits during the year, filing may also be necessary or beneficial, depending on your total income and whether you had taxes withheld from the unemployment payments.

How filing status and dependents 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 couples filing jointly have a much higher threshold than single filers because they can combine their incomes. A married person filing separately has a lower threshold than a single filer, so if you are married and file separately, you may be required to file even if your individual income is low.

If someone else claims you as a dependent, your threshold is lower. In 2024, a dependent with only wage income must file if they earned $1,150 or more. This applies even if your parents claim you on their return. If you are a dependent and had any self-employment income, you must file if your net self-employment income was $400 or more.

Self-employment income and the $400 rule

If you earned money from self-employment — freelancing, gig work, a side business, or any work where you were not an employee — you must file if your net self-employment income was $400 or more. Net self-employment income is what you earned after subtracting business expenses. This $400 threshold applies regardless of your total income from all sources and regardless of your filing status.

Self-employment income includes money from platforms like DoorDash, Uber, Etsy, or any other work where you were paid as an independent contractor or business owner. Even if you also had a W-2 job and your total income is below the standard threshold, the $400 self-employment rule still applies. You must file Schedule C (Profit or Loss from Business) along with your Form 1040 to report this income.

Investment income and other types of income

If you had investment income — interest, dividends, capital gains, or income from rental property — your filing threshold may be different. For 2024, if your only income was unearned income (investment income), you must file if you had more than $1,250 in gross income. If you had both earned income (wages) and unearned income, you add them together and compare to the standard threshold for your filing status.

Other types of income that may require filing include gambling winnings, prizes, awards, and income from rental property. If you sold a home or other asset at a gain, you may need to file even if your income is below the threshold. The rules for each type of income can be complex, so if you had any income beyond wages, check the IRS website or speak with a tax professional to determine whether you must file.

What happens if you do not file when you are required to

If you are required to file but do not, the IRS may assess penalties and interest on any taxes you owe. The failure-to-file penalty is typically 5 percent of the unpaid tax for each month the return is late, up to 25 percent. If you owe no tax, the penalty is usually not applied, but the IRS may still contact you to verify your income.

If you are owed a refund and do not file, you can still claim it, but there is a time limit. You generally have three years from the original due date to file and claim a refund. After that, the money goes to the U.S. Treasury. Filing late does not result in a penalty if you are owed a refund, but you lose the opportunity to claim it if you wait too long.

How to find the current year's filing threshold

The IRS publishes the current year's income thresholds on its website at irs.gov. Search for "filing requirements" or "income thresholds" to find a table that shows the threshold for each filing status and age group. The thresholds are updated each January and apply to income earned during that calendar year.

If you are unsure whether you must file, you can also use the IRS Interactive Tax Assistant tool on the IRS website. You answer a series of questions about your income, filing status, and age, and the tool tells you whether you are required to file. This tool is free and does not require you to create an account.

Frequently Asked Questions

Do I have to file taxes if I earned less than $14,600 and had no taxes withheld?

No, you are not required to file if your income is below the threshold for your filing status and you had no taxes withheld. However, if you had taxes withheld or are claiming a tax credit like the EITC, you should file to receive a refund or claim the credit.

What if I am a dependent and earned $2,000 from a part-time job?

You must file because dependents have a lower threshold — $1,150 for 2024. File Form 1040 to report your wages. If your employer withheld taxes, you will likely receive a refund.

I earned $500 from freelance work and $10,000 from my job. Do I have to file?

No, your total income is below the $14,600 threshold for a single filer. However, because you had self-employment income, you should check whether you owe self-employment tax. If you had taxes withheld from your job, file to claim a refund.

Can I file taxes even if I am not required to?

Yes. You can file even if your income is below the threshold. Many people file voluntarily to claim refunds or tax credits. There is no penalty for filing when you are not required to.

What if I earned income in two different states?

You must file a federal return if your income meets the federal threshold. You may also be required to file state returns depending on each state's rules and your income. Check each state's tax agency website for that state's filing requirements.