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 2023
| If your filing status is: | File a tax return if your gross income is: |
|---|---|
| Single | $13,850 or more |
| Head of household |
$20,800 or more |
| Married filing jointly | $27,700 or more (both spouses under 65) $29,200 or more (one spouse under 65) |
| Married filing separately | $5 or more |
| Qualifying surviving spouse | $27,700 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 2023
| If your filing status is: | File a tax return if your gross income is: |
|---|---|
| Single | $15,700 or more |
| Head of household |
$22,650 or more |
| Married filing jointly |
$29,200 or more (one spouse under 65) |
| Married filing separately | $5 or more |
| Qualifying surviving spouse | $29,200 or more |
Dependents
Use this table if your parent or someone else can claim you as a dependent:
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 $1,250 Earned income over $13,850 Gross income was more than the larger of:
|
| Single age 65 and up | Unearned income over $3,100 Earned income over $15,700 Gross income was more than the larger of:
|
| Married under 65 | Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $1,250 Earned income over $13,850 Gross income was more than the larger of:
|
| 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 $2,750 Earned income over $15,350 Gross income was more than the larger of:
|
Dependents who are blind:
Use this table if your parent or someone else can claim you as a dependent and you’re blind.
| If your filing status is: | File a tax return if any of these apply: |
|---|---|
| Single under 65 | Unearned income over $3,100 Earned income over $15,700 Gross income was more than the larger of:
|
| Single age 65 and up | Unearned income over $4,950 Earned income over $17,550 Gross income was more than the larger of:
|
| Married under 65 | Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $2,750 Earned income over $15,350 Gross income was more than the larger of:
|
| Married age 65 and up | Gross income of $5 or more and your spouse files a separate return and itemizes deductions Unearned income over $4,250 Earned income over $16,850 Gross income was more than the larger of:
|
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 (2023), Dependents, Standard Deduction, and Filing Information