Check if you need to file a tax return

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:

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)
$30,700 or more (both spouses 65 or older)

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:
  • $1,250, or
  • Earned income (up to $13,450) plus $400
Single age 65 and up Unearned income over $3,100
Earned income over $15,700
Gross income was more than the larger of:
  • $3,100, or
  • Earned income (up to $13,450) plus $2,250
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:
  • $1,250, or
  • Earned income (up to $13,450) plus $400
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:
  • $2,750, or
  • Earned income (up to $13,450) plus $1,900

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:
  • $3,100, or
  • Earned income (up to $13,450) plus $2,250
Single age 65 and up Unearned income over $4,950
Earned income over $17,550
Gross income was more than the larger of:
  • $4,950, or
  • Earned income (up to $13,450) plus $4,100
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:
  • $2,750, or
  • Earned income (up to $13,450) plus $1,900
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:
  • $4,250, or
  • Earned income (up to $13,450) plus $3,400

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.

 

Related

Taxable income
Filing status
Publication 501 (2023), Dependents, Standard Deduction, and Filing Information