MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2024
| FILING STATUS | UNDER 65 | OVER 65 |
|---|---|---|
| Single | $14,600 | $16,550 |
| Head of Household | $21,900 | $23,850 |
| Married, Filing Jointly | $29,200 | $30,750 (1 spouse) $32,300 (2 spouses) |
| Married, Filing Separately | $5 | $5 |
| Qualifying Surviving Spouse | $29,200 | $30,750 |
MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2025
| Filing Status | Under 65 | Over 65 |
|---|---|---|
| Single | $15,000 | $17,000 |
| Head of Household | $22,500 | $24,500 |
| Married, Filing Jointly | $30,000 | $31,600 (1 spouse) $33,200 (2 spouses) |
| Married, Filing Separately | $5 | $5 |
| Qualifying Surviving Spouse | $30,000 | $31,600 |
You must file a tax return if any of the following applies:
Special taxes are owed such as, AMT, additional taxes related to retirement plans, HSA, qualified tuition programs, household employment taxes, uncollected tax on tips, recapturing certain tax credits, etc.
Advance EIC payments received from employer
Advance payments of the Premium Credit (health insurance marketplace)
Net earnings from self-employment are at least $400
Wages over $108 earned from church exempt from Social Security taxes