Filing Requirements for 2023 & 2024

MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2024

FILING STATUSUNDER 65OVER 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 2023

Filing StatusUnder 65Over 65
Single$13,850$15,700
Head of Household$20,800$22,650
Married, Filing Jointly$27,700$29,200 (1 spouse)
$30,700 (2 spouses)
Married, Filing Separately$5$5
Qualifying Surviving Spouse$27,700$29,200
 

 
 
 

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