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Minimum filing requirements for US Federal tax return

Assessing US tax filing obligations is a critical task for individuals and entities alike.

This article provides a comprehensive overview of the minimum requirements for filing a federal tax return.

Do I need to file a Tax return?

Factors such as age, disability, filing status, and income will determine whether or not the U.S. federal government requires you to file a tax return. The charts below will assist you in determining this.

However, just because you are not required to file a tax return does not necessarily mean you shouldn't. Later in this article, we will discuss the reasons to file a tax return even when it is not required.

Minimum income requirements based on age and status

There is no set minimum income for filing a return. The amount varies according to both filing status and age. The minimum taxable income level for each group is listed in the following chart. If your income falls below what is listed for your age group and marital status, you are not required to file a return.

Filing Status	Age	Minimum income requirement
Single	Under 65 65 or older	$13,850 $15,700
Married filing separately	Any age	$5
Head of household	Under 65 65 or older	$20,800 $22,650
Married filing jointly	Under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$27,700 $29,200 $30,700
Qualifying widow(er) with dependent children	Under 65 65 or older	$27,700 $29,200
Self-employment	Any	$400

Age and status requirements for dependents

Being claimed as a dependent on someone else’s taxes changes the rules a bit, and it does not rule out the possibility that you will still be required to file. If you are an adult, working dependent, you will likely be required to file your own return.

Marriage status	Age	Minimum income requirement
Single sependents	Under 65 (and not blind)	$13,450 earned (or $1,250 unearned)
Single dependents	65 or older OR blind	$15,700 earned (or $3,100 unearned)
Single dependents	65 or older AND blind	$17,550 earned (or $4,950 unearned)
Married dependents	Under 65 (and not blind)	$13,850 earned (or $1,250 unearned) OR Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Married dependents	65 or older OR blind	$15,350 earned income (or $2,750 unearned) OR Your gross income was at least $5 and your spouse files a separate return and itemizes deductions
Married dependents	65 or older AND blind	$16,850 earned (or $4,250 unearned) OR Your gross income was at least $5 and your spouse files a separate return and itemizes deductions

Special circumstances

Even if your income bracket is below the minimum listed for your age group and status, you usually must file a Federal Tax Return if you fall into any of the following “special circumstances” categories.

If your self-employment earnings totaled $400 or more
If you owe tax on a health savings account or a retirement plan
If you owe Alternative Minimum Tax
If you owe household employment taxes
If you earned at least $108.28 in wages from a tax-exempt church or church-controlled organization
If you received distributions from a Health Savings Account or an MSA
If you are required to repay a 2008 Homebuyer Credit (or other recapture tax)
If you owe Social Security/Medicare taxes on unreported income (tips)

Why you may want to file anyway

Not being required to file may be a bad reason not to do so, especially if you could use a little extra money following the holiday season. Refunds cannot be claimed without filing a return. Here are some reasons why a refund might be due to you:

If you qualify for the First-Time Homebuyer Credit
If you qualify for the Health Coverage Tax Credit
If you have overpaid estimated tax
If you qualify for a federal fuel tax credit
If taxes were withheld from your pay
If you qualify for the Earned Income Tax Credit
If you qualify for the American Opportunity Credit
If you have children and qualify for the Child Tax Credit
If you adopted a child and qualify for the Adoption Tax Credit
If you can claim the Credit for Prior Year Minimum Tax