The IRS sets income thresholds that determine whether you must file a tax return

Whether you have to file a federal tax return depends on your gross income — the total money you earned before taxes or deductions — and your filing status. The IRS publishes a threshold each year; if your income falls below it, you are not required to file. If it meets or exceeds the threshold, you must file, even if no tax is owed.

The threshold changes annually because it is tied to inflation. For 2024, a single person under 65 must file if gross income was $14,600 or more. A married couple filing jointly, both under 65, must file if combined gross income was $29,200 or more. These numbers are higher if you are 65 or older, or if you are self-employed.

Filing when you are below the threshold is optional, but many people do it anyway — particularly if taxes were withheld from paychecks or if you worked as a contractor. Filing can result in a refund of money already paid to the IRS.

Key Takeaways

  • The IRS threshold for filing is based on gross income and filing status, and it increases each year with inflation.
  • For 2024, single filers under 65 must file if income reached $14,600; married filing jointly must file at $29,200 combined income.
  • Self-employed people must file if net earnings from self-employment were $400 or more, regardless of other income.
  • Filing below the threshold is optional but often worthwhile if you had taxes withheld or are owed a refund.
  • The threshold for dependents is lower and depends on whether they have unearned income, earned income, or both.

How the threshold works for different filing statuses

The IRS recognizes five filing statuses, and each has its own threshold. Single filers under 65 use the lowest threshold. Married filing jointly filers have a higher threshold because two incomes are combined. Married filing separately filers have a much lower threshold — often $5 or more — because the IRS assumes they should file if either spouse earned income. Head of household filers (usually a single parent supporting dependents) have a threshold between single and married filing jointly. may have access to widow or widower status, available for two years after a spouse's death, uses the married filing jointly threshold.

Your filing status is determined by your marital status on December 31 of the tax year. If you were married on that date, you cannot file as single, even if you separated later in the year. If you were divorced by December 31, you file as single.

Self-employment income has its own threshold

If you are self-employed — meaning you work for yourself, do gig work, or earn money as an independent contractor — the threshold is different. You must file if your net earnings from self-employment (income minus business expenses) were $400 or more, regardless of your other income or filing status.

This $400 rule applies even if you have no other income and would normally be below the standard filing threshold. For example, a 25-year-old single person with $300 in W-2 wages and $400 in self-employment income must file because the self-employment income alone triggers the requirement. Self-employment income also requires you to pay self-employment tax (Social Security and Medicare), which is separate from income tax.

Dependents have lower thresholds

If you are claimed as a dependent on someone else's tax return, your threshold is lower. A dependent with only earned income (wages from a job) must file if gross income was $14,600 or more in 2024 — the same as a single adult. But a dependent with only unearned income (interest, dividends, capital gains) must file if unearned income was $1,300 or more.

If a dependent has both earned and unearned income, the threshold is the higher of: earned income plus $450, or unearned income plus $1,300. A dependent must also file if they had self-employment income of $400 or more, following the same rule as non-dependents.

Parents sometimes file a dependent's return even when not required, to claim the child tax credit or other credits that reduce the parent's own tax bill. This is optional but common.

When you should file even if you are below the threshold

Filing is optional below the threshold, but you may owe money to the IRS or be owed a refund. If your employer withheld federal income tax from your paychecks, filing allows you to recover that money. If you earned less than expected and had too much withheld, a refund is likely.

You should also file if you earned income as a contractor or freelancer and your client issued a 1099 form, even if income was low. Filing creates a record that you reported the income, which protects you if the IRS cross-checks the 1099 against your return.

Students, part-time workers, and gig workers often fall below the threshold but file anyway to recover withheld taxes. There is no penalty for filing when you are not required to, and the IRS processes returns below the threshold the same way.

How to find the current year's threshold

The IRS publishes filing thresholds each January on its website (irs.gov) and in Publication 17, "Your Federal Income Tax." The thresholds are also listed on Form 1040 instructions and on the IRS interactive tax assistant tool. Because thresholds change yearly, you should check the current year's numbers rather than relying on prior years.

If you are unsure whether you must file, the IRS interactive tax assistant asks questions about your income, age, and filing status and tells you whether filing is required. This tool is free and does not require you to provide personal information.

What happens if you do not file when required

If you are required to file and do not, the IRS may send you a notice. If you owe tax, penalties and interest accrue on the unpaid amount. The failure-to-file penalty is usually 5 percent of unpaid tax per month, up to 25 percent. If you are owed a refund, there is no penalty for not filing, but you lose the refund after three years.

If the IRS believes you should have filed, they may file a return on your behalf using only the income they know about (usually W-2 or 1099 income reported by employers or clients). This return will not include deductions or credits you could have claimed, so you may owe more tax than you actually do. Filing yourself gives you control over what is reported.

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. But filing is worth considering because you will likely receive a refund of the withheld taxes. There is no penalty for filing when you are below the threshold, and the refund process is the same.

What counts as gross income for the threshold?

Gross income includes W-2 wages, self-employment income, interest, dividends, capital gains, rental income, and most other money you received. It does not include gifts, inheritances, or returns of your own money. Tax-deferred contributions to retirement accounts (like a 401k) reduce gross income.

If I am married but file separately, do I use my income alone or combined income?

You use your income alone. Married filing separately has a very low threshold — often $5 or more — because each spouse is treated independently. However, filing separately usually results in higher taxes, so most couples file jointly.

Do I have to file if I am a dependent and made $500 from a summer job?

No. As a dependent with only earned income, you must file if gross income was $14,600 or more in 2024. At $500, you are below the threshold and not required to file. But if taxes were withheld, filing will get you a refund.

What if I had self-employment income of $300 and W-2 wages of $100?

You must file. Self-employment income of $400 or more triggers the filing requirement regardless of other income. At $300, you are below that threshold, so the $100 in W-2 wages does not push you over. But if your self-employment income reaches $400, you must file even with no other income.