Do I Have to File?

Chart For Most People

Filing Status Age Minimum Gross Income Requirement
Single under 65
65 or older
$10,400
$11,950
Married filing jointly under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$20,800
$22,050
$23,300
Married filing separately any age $4,050
Head of household under 65
65 or older
$13,400
$14,950
Qualifying widow(er) with dependent child under 65
65 or older
$16,750
$18,000

Chart for Children and Other Dependents

Single dependents
Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

  • Your unearned income was over $1,050.
  • Your earned income was over $6,350.
  • Your gross income was more than the larger of—
    • $1,050, or
    • Your earned income (up to $6,000) plus $350.

Yes. You must file a return if any of the following apply.

  • Your unearned income was over $2,600 ($4,150 if 65 or older and blind).
  • Your earned income was over $7,900 ($9,450 if 65 or older and blind).
  • Your gross income was more than the larger of—
    • $2,600 ($4,150 if 65 or older and blind), or
    • Your earned income (up to $6,000) plus $1,900 ($3,450 if 65 or older and blind).

Married dependents
Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

  • Your unearned income was over $1,050.
  • Your earned income was over $6,350.
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
    • $1,050, or
    • Your earned income (up to $6,000) plus $350.

Yes. You must file a return if any of the following apply.

  • Your unearned income was over $2,300 ($3,550 if 65 or older and blind).
  • Your earned income was over $7,600 ($8,850 if 65 or older and blind).
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
    • $2,300 ($3,550 if 65 or older and blind), or
    • Your earned income (up to $6,000) plus $1,600 ($2,850 if 65 or older and blind).

 

Other Situations When You Must File

You must file a return if any of the four conditions below apply.

  1. You owe any special taxes, including any of the following.
    • Alternative minimum tax.
    • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
    • Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
    • Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
    • Recapture of first-time homebuyer credit. See the instructions for line 60b.
    • Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 62.
    • Recapture taxes. See the instructions for lines 44, 60b and 62.
  2. You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
  3. You had net earnings from self-employment of at least $400.
  4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
  5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
  6. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.