In this series: How to file your taxes: step by step Check if you need to file Gather your documents Get credits and deductions File your return Get your refund Pay taxes on time Be ready to file taxes next year Who must file Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return. Generally, you need to file if: Your income is over the filing requirement You have over $400 in net earnings from self-employment (side jobs or other independent work) You had other situations that require you to file It might pay you to file even if you don’t have to. Income amount that requires you to file If you were under 65 at the end of 2024 If your filing status is: File a tax return if your gross income is: Single $14,600 or more Head of household $21,900 or more Married filing jointly $29,200 or more (both spouses under 65) $30,750 or more (one spouse under 65) Married filing separately $5 or more Qualifying surviving spouse $29,200 or more You may want to file a return even if you made less to get a refund of taxes your employer withheld from your pay. If you were 65 or older at the end of 2024 If your filing status is: File a tax return if your gross income is: Single $16,550 or more Head of household $23,850 or more Married filing jointly $30,750 or more (one spouse under 65) $32,300 or more (both spouses 65 or older) Married filing separately $5 or more Qualifying surviving spouse $30,750 or more Dependents Use this table if your parent or someone else can claim you as a dependent in 2024: Earned income: Salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Unearned income: Taxable interest, ordinary dividends, and capital gain distributions, unemployment compensation, taxable Social Security benefits, pensions, annuities and distributions of unearned income from a trust. Gross income: Earned plus unearned income. You can also answer questions to find out if you need to file. If your filing status is: File a tax return if any of these apply: Single under 65 Unearned income over $1,300 Earned income over $14,600 Gross income was more than the larger of: $1,300, or Earned income (up to $14,150) plus $450 Single age 65 and up Unearned income over $3,250 Earned income over $16,550 Gross income was more than the larger of: $3,250, or Earned income (up to $14,150) plus $2,400 Married under 65 Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $1,300 Earned income over $14,600 Gross income was more than the larger of: $1,300, or Earned income (up to $14,150) plus $450 Married age 65 and up Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income was more than $2,850 Earned income over $16,150 Gross income was more than the larger of: $2,850, or Earned income (up to $14,150) plus $2,000 Dependents who are blind: Use this table if your parent or someone else can claim you as a dependent in 2024 and you’re blind. If your filing status is: File a tax return if any of these apply: Single under 65 Unearned income over $3,250 Earned income over $16,550 Gross income was more than the larger of: $3,250, or Earned income (up to $14,150) plus $2,400 Single age 65 and up Unearned income over $5,200 Earned income over $18,500 Gross income was more than the larger of: $5,200, or Earned income (up to $14,150) plus $4,350 Married under 65 Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $2,850 Earned income over $16,150 Gross income was more than the larger of: $2,850, or Earned income (up to $14,150) plus $2,000 Married age 65 and up Gross income of $5 or more and your spouse files a separate return and itemizes deductions Unearned income over $4,400 Earned income over $17,700 Gross income was more than the larger of: $4,400, or Earned income (up to $14,150) plus $3,550 If you’re still not sure if you need to file See if you need to file: answer questions to find out File even if you don’t have to Even if you make less than the income that requires you to file, consider filing anyway. You may get money back. If you qualify for a refundable tax credit If your paycheck had federal income tax withheld If you made estimated tax payments How to file your taxes: step by step Gather your documents Related Taxable income Filing status Publication 501 (2024), Dependents, Standard Deduction, and Filing Information | Internal Revenue Service
