Depending on your filing status, the IRS requires that you file a tax return if your income is above the standard deduction for your filing status.
There are certain circumstances like having self-employment income that require you to file a return even if your income is less than your standard deduction. You may also choose to file a return even if your income is below the threshold.
How Much You Have to Make to File Taxes
Note that the thresholds below apply even if you are a minor, lived or worked in a foreign country, resided in Puerto Rico, or earned income in a U.S. Territory such as Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands. If you earned income in one of the U.S. Territories listed above, special rules might apply, which are outlined in IRS Publication 570.
Minimum income requirements under age 65
Listed below are the income requirements for filing a tax return for 2021 and 2022, which vary by filing status and number of dependents.
- Single
- 2021: $12,550
- 2022: $12,950
- Married, filing jointly
- 2021: $25,100
- 2022: $25,900
- Head of household
- 2021: $18,800
- 2022: $19,400
- Married, filing separately
- 2021: $5
- 2022: $5
- Qualifying widow(er)
- 2021: $25,100
- 2022: $25,900
Minimum income requirements under age 65 with single dependent(s)
If you can be claimed as a dependent on someone else’s return and are not married, you will need to file a tax return if your income meets any of the following thresholds.
- Your unearned income was more than
- 2021: $1,100
- 2022: $1,100
- Your earned income was more than
- 2021: $12,550
- 2022: $12,950
- Your gross income was more than the larger of
- 2021: $1,100 or your earned income plus $350
- 2022: $1,100 or your earned income plus $350
Minimum income requirements under age 65 with married dependent(s)
If you can be claimed as a dependent on someone else’s return and are married, you will need to file a tax return if your income meets any of the following thresholds.
- If you file a married filing separate return and your spouse itemizes on their return.
- Your unearned income was more than
- 2021: $1,100
- 2022: $1,100
- Your earned income was more than
- 2021: $12,550
- 2022: $12,950
- Your gross income was more than the larger of
- 2021: $1,100 or your earned income plus $350
- 2022: $1,100 or your earned income plus $350
Minimum income requirements 65 or older
Listed below are the income requirements for filing a tax return for 2021 and 2022, which vary by filing status and number of dependents.
- Single
- 2021: $13,900
- 2022: $14,350
- Married, filing jointly
- 2021: $27,800 (or $26,450 if only one spouse is 65+)
- 2022: $28,700 (or $27,300 if only one spouse is 65+)
- Head of household
- 2021: $20,550
- 2022: $20,800
- Married, filing separately
- 2021: $5
- 2022: $5
- Qualifying widow(er)
- 2021: $27,800 (or $26,350 if only one spouse is 65+)
- 2022: $28,700 (or $27,300 if only one spouse is 65+)
Minimum income requirements 65 or older with single dependent(s)
If you can be claimed as a dependent on someone else’s return and are not married, you will need to file a tax return if your income meets any of the following thresholds.
- Your unearned income was more than:
- 2021: $2,800
- 2022: $2,800
- Your earned income was more than:
- 2021: $14,250
- 2022: $14,700
- Your gross income was more than the larger of:
- 2021: $2,800 or your earned income plus $2,050
- 2022: $2,800 or your earned income plus $2,050
Minimum income requirements 65 or older with married dependent(s)
If you can be claimed as a dependent on someone else’s return and are married, you will need to file a tax return if your income meets any of the following thresholds.
- If you file a married filing separate return, you earn at least $5, and your spouse itemizes on their return.
- Your unearned income was more than:
- 2021: $2,450
- 2022: $2,450
- Your earned income was more than:
- 2021: $13,900
- 2022: $14,700
- Your gross income was more than the larger of:
- 2021: $2,450 or your earned income plus $1,700
- 2022: $2,450 or your earned income plus $1,700
Other Situations That Require Filing a Tax Return
Even if you don’t meet one of the thresholds above, you may still be required to file a tax return.
Self-employed persons are required to file an income tax return if their income from self-employment exceeds $400 for the year.
U.S. taxpayers claiming the foreign income exclusion must also file a tax return regardless of their income.
Don’t Have to File a Tax Return? Reasons You Might Want to Do It Anyway
Even if you are not required to file a tax return, there are certain situations where you might want to file a return to get a refund.
There are several refundable credits that can result in a tax refund even if your income is below the filing thresholds listed above.
These are common situations that would lead to a refund:
- There was income withheld from your paycheck, or you made estimated tax refunds.
- You qualify for the earned income credit, which is a refundable credit based on your income, filing status, and how many dependents you have.
- You have higher education expenses that qualify for the American Opportunity credit.
- You purchased health insurance through an exchange and qualify for a premium tax credit.
- In 2021, if you did not receive the third stimulus credit but would have qualified based on your 2021 income, you would qualify for the refundable recovery rebate credit.
- You had childcare expenses. The dependent care credit became refundable starting in 2022.
FAQs
Here are the answers to some common questions about the minimum earning requirements to file a tax return.
That depends on the source of your income. Dependents with unearned income of $5,000 or self-employed persons with $5,000 of self-employed income would be required to file a tax return.
Maybe. If you made estimated tax payments or had withholdings on unearned income but did not have any earned income, you may be eligible to receive a refund if you overpaid your estimated tax payments.
If you meet the filing requirements listed above, the IRS will contact you and ask you to file a return.
At least part of all social security income is tax-free (although some is taxable depending on your total income), and municipal bond interest payments are free from taxes. Some capital gain and qualified dividend income may be tax-free for taxpayers with lower incomes.
Generally, if you make under $12,550, you don’t need to file a tax return, making your income, ‘tax free’.
There is no specific age when elderly taxpayers can stop paying taxes. If a senior citizen’s only income is social security, they do not need to file a tax return.
