Who has to file a tax return
Whether you must file a tax return depends on your gross income — the money you earned before taxes and deductions — and your filing status. The IRS sets a minimum income threshold each year, and if your gross income is below that threshold, you generally do not have to file. However, filing may still benefit you even if you are below the threshold, because you might be owed a refund or a tax credit.
The threshold changes annually and varies based on your age, filing status, and whether you are claimed as a dependent. A single person under 65 has a different threshold than a married couple filing jointly, or a person over 65, or someone who is self-employed. The IRS publishes updated thresholds each January for the prior tax year.
Key Takeaways
- Income thresholds vary by filing status (single, married filing jointly, head of household) and age, and the IRS updates them each year.
- If you earned income as a self-employed person or contractor, you must file if your net earnings from self-employment are $400 or more, regardless of your filing status or age.
- Filing below the threshold may still get you money back through the Earned Income Tax Credit or other refundable credits, even if you owe no tax.
- Your filing status and whether someone claims you as a dependent both affect your threshold — being a dependent raises the income limit at which you must file.
Standard income thresholds for 2024 tax returns
For the 2024 tax year (filed in 2025), the IRS thresholds are:
| Filing Status | Under 65 | Age 65 or Older |
|---|---|---|
| Single | $14,600 | $18,350 |
| Married Filing Jointly | $29,200 | $30,750 (one spouse 65+)$32,300 (both 65+) |
| Married Filing Separately | $1 | $1 |
| Head of Household | $18,950 | $22,700 |
| may have access to Widow(er) | $23,200 | $24,750 |
These numbers apply only if you are not claimed as a dependent on someone else's return. If you are a dependent — typically a child or adult claimed by a parent — your threshold is lower. A dependent must file if their gross income exceeds $1,150 (for 2024) or if they have unearned income (like interest or dividends) over $500.
The thresholds for 2025 tax returns (filed in 2026) have not yet been published by the IRS but will be announced in late 2025. The amounts typically increase slightly each year to account for inflation.
Self-employment income and the $400 rule
If you are self-employed or earned income as an independent contractor, gig worker, or freelancer, the threshold is different. You must file if your net self-employment income — what you earned minus business expenses — is $400 or more. This rule applies regardless of your filing status, age, or whether you are claimed as a dependent.
Net self-employment income of $400 or more also means you owe self-employment tax (Social Security and Medicare tax), which you must report on Schedule SE. Even if your total income is below the standard threshold for your filing status, you must file to report and pay self-employment tax.
When filing below the threshold still makes sense
Even if your income is below the threshold for your filing status, you should file if you believe you are owed a refund or a tax credit. The most common reason is the Earned Income Tax Credit (EITC), a refundable credit for workers with low to moderate income. You only receive the EITC if you file a return, even if you owe no tax.
Other refundable credits include the Child Tax Credit (up to $2,000 per child under 17) and the Additional Child Tax Credit. If you had taxes withheld from your paycheck or made estimated tax payments, filing allows you to claim a refund of that money. Filing also protects you if you are self-employed, because it establishes your income record with the IRS and Social Security.
How dependents affect your filing threshold
If you are claimed as a dependent on someone else's tax return — usually a parent's — your income threshold is lower than the standard threshold for your filing status. For 2024, a dependent must file if their gross income is more than $1,150, or if they have unearned income (interest, dividends, capital gains) over $500.
A dependent can also be required to file if they have net self-employment income of $400 or more. The person claiming you as a dependent — typically a parent — cannot claim the standard deduction on your behalf; you claim it on your own return. If you are unsure whether you should be claimed as a dependent, check with the person who files the return that includes your name.
Income sources that count toward the threshold
Gross income includes wages, salaries, tips, self-employment income, interest, dividends, capital gains, rental income, and income from retirement accounts or pensions. It does not include certain types of income: Social Security benefits (in most cases), gifts, inheritances, life insurance proceeds, or money borrowed.
If you received a Form W-2 from an employer, the wages shown in Box 1 count toward your threshold. If you received a Form 1099-NEC or 1099-MISC for self-employment or contractor work, that income counts. If you received a Form 1099-INT for interest or 1099-DIV for dividends, those amounts count. The threshold is based on the total of all these sources combined.
What happens if you do not file when you should
If your income exceeds the threshold and you do not file, the IRS may send you a notice. The penalty for not filing is typically 5 percent of the unpaid tax for each month the return is late, up to 25 percent. If you owe no tax but simply failed to file, the penalty is usually smaller or waived, but you will lose any refund you were owed — the IRS keeps it after three years.
If you are self-employed and do not file, you may face additional penalties for not paying self-employment tax. You also miss the opportunity to build your Social Security record, which affects your future benefits. If you realize you should have filed in a prior year, you can still file that return; there is no time limit on filing a return to claim a refund, though you must file within three years to receive it.
Frequently Asked Questions
Do I have to file if I made less than the threshold but had taxes withheld?
No, you are not required to file if your income is below the threshold. However, you should file to get a refund of the taxes that were withheld from your paychecks. Filing takes about 30 minutes online and you can receive your refund in as little as one to two weeks if you choose direct deposit.
What if I am a student and my parents claim me as a dependent?
If your parents claim you as a dependent, your filing threshold is $1,150 in gross income (for 2024). If you earned more than that — through a job, internship, or self-employment — you must file your own return. Your parents cannot claim the standard deduction on your behalf; you claim it on your return.
Does my spouse's income count toward my filing threshold?
No. If you are married filing separately, each spouse's income is counted separately against the threshold for that filing status. If you are married filing jointly, the combined income of both spouses is counted against the joint threshold, which is higher than the individual threshold.
I am over 65 — is my threshold really higher?
Yes. The IRS allows an additional standard deduction for people age 65 and older, which raises the income threshold at which you must file. For 2024, a single person 65 or older must file if their gross income exceeds $18,350, compared to $14,600 for someone under 65. This applies whether you are retired or still working.
What if I earned money from a gig app like DoorDash or Uber?
Income from gig work is self-employment income. You must file if your net earnings (after business expenses like mileage or equipment) are $400 or more, regardless of your filing status or age. You will receive a Form 1099-NEC from the platform if you earned $600 or more, but you must report all gig income even if you do not receive a form.