If you’re wondering about the minimum income required to file taxes, it’s important to understand that these thresholds vary based on your filing status, age, and income types. Knowing when you are required to file a tax return helps you avoid penalties and claim possible refunds or credits.
Key Takeaways:
- Your requirement to file taxes depends primarily on your gross income and filing status.
- Different income thresholds apply based on whether you are single, married filing jointly, married filing separately, head of household, or a qualifying surviving spouse.
- Special circumstances, such as self-employment or receiving certain types of unearned income, may require filing even if below standard thresholds.
Minimum Income Requirements to File Taxes
The IRS sets clear income thresholds each tax year. If your gross income exceeds these levels, you have an obligation file a tax return. Here’s what you need to know.
Standard Filing Thresholds for the Current Tax Year
Single filers:
- If you’re under age 65, the minimum income to file taxes is typically equal to the standard deduction amount ($14,600 as of 2024).
- If you’re age 65 or older, your minimum income threshold increases to $16,250.
Married filing jointly:
- If both spouses are under age 65, you must file taxes if your combined gross income exceeds $29,200.
- If one spouse is 65 or older, the filing threshold is $30,400.
- If both spouses are 65 or older, the minimum income threshold is $31,600.
Married filing separately:
- Regardless of age, if your gross income is at least $5, you generally must file taxes to comply with IRS requirements.
Head of household:
- For individuals under 65, file a tax return if your gross income exceeds $21,900.
- If age 65 or older, the filing threshold increases to $23,500.
Qualifying surviving spouse:
- Filing thresholds match married filing jointly. Under age 65, the threshold is $29,200. For 65 or older, it’s $30,400.
Special Situations Requiring Filing Regardless of Minimum Income
Even if your income is below standard filing thresholds, certain circumstances still mandate filing:
Self-Employment Income
If your net earnings from self-employment are at least $400, you need to file a tax return and pay self-employment tax if applicable. This applies even if your total income falls below standard thresholds.
Owing Additional Taxes or Penalties
You must file if you owe taxes such as:
- Additional taxes on health savings accounts (HSA)
- Taxes related to distributions from retirement accounts or group term life insurance
Filing Thresholds for Dependent Children
Dependent children have unique IRS requirements. Typically, dependents must file taxes if they meet any of these criteria:
- Unearned income over $1,250 (such as dividends or interest)
- Earned income over $14,600 (standard deduction amount for single taxpayers)
- Combined earned and unearned income more than the larger of $1,250 or earned income (up to $14,250) plus $400.
2025 Tax Return Minimum Income Thresholds to File a Federal Tax Return
[table “34” not found /]What Is the Lowest Amount of Income to File Taxes?
The lowest amount of income that requires you to file a federal tax return depends on your filing status, age, and type of income.
- For most taxpayers, you must file a tax return if your gross income is at least equal to the standard deduction for your filing status. In 2024, that’s:
- $14,600 for single filers under age 65
- $29,200 for married filing jointly under 65 (both spouses)
- $5 for married filing separately (yes, even just five dollars)
- $21,900 for head of household under age 65
- If you’re self-employed, you must file if your net earnings from self-employment are $400 or more—regardless of your other income.
- If you have unearned income—like interest, dividends, or capital gains—you may need to file if:
- You’re a dependent with over $1,250 in unearned income
- Your total income (earned and unearned) exceeds certain limits (typically $14,600 for single dependents)
- You also must file if:
- You owe taxes, such as on early retirement account withdrawals or uncollected Social Security or Medicare taxes
- You received advance payments of the Premium Tax Credit
- You want to claim a refundable tax credit, such as the Earned Income Tax Credit (EITC) or Child Tax Credit
Bottom line: the lowest income that triggers a filing requirement can be as little as $5 or $400, depending on your situation. Always consider your income type and filing status to determine if you need to file a federal return.
How Much Can I Make a Year Without Having to File Taxes?
You can make up to the standard deduction for your filing status and not be required to file a federal tax return—unless special tax rules apply. For the 2024 tax year:
- Single under 65: Up to $14,600
- Single 65 or older: Up to $16,250
- Married filing jointly:
- Both spouses under 65: Up to $29,200
- One spouse 65 or older: Up to $30,400
- Both 65 or older: Up to $31,600
- Head of household under 65: Up to $21,900
- Qualifying surviving spouse under 65: Up to $29,200
However, you’ll still need to file a return if:
- You are self employed and made $400 or more
- You received taxable income like gambling winnings, unemployment, or retirement distributions
- You want to claim a tax refund or a refundable tax credit
If your only income is from Social Security benefits, you may not need to file—unless you have other gross income or tax exempt interest that pushes your income above the filing threshold.
What Is the Minimum Salary to File Income Tax Returns?
If you earn a salary, you may not need to file an income tax return unless your earnings exceed the standard deduction for your filing status. In 2024, this means:
- $14,600 for a single filer under 65
- $29,200 for a married couple filing jointly (both under 65)
- $21,900 for head of household under 65
But even with a salary below these limits, you may still need to file if:
- You had any self-employment income over $400
- You received advance payments of the Premium Tax Credit
- You owe uncollected Social Security or Medicare taxes
- You received health insurance through the Marketplace
- You want to claim a tax refund from withholding or refundable credits like the Child Tax Credit
Many taxpayers with modest earned income still choose to file a return to claim a refund, qualify for tax credits, or report income accurately.
Do You Really Need to File?
Whether or not you need to file a tax return depends on your gross income, filing status, and the type of income you earn. Filing when required helps you avoid penalties, and filing when you don’t have to could still mean getting a tax refund or claiming valuable tax credits.
Not sure what to do? At 1040 Abroad, we offer free tax advice for U.S. expats—reach out to our team anytime for expert help.
