Whether you need to file a federal tax return this year depends mostly on how much money you made in 2024, your age, and your filing status.
You also must file a federal return if:
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:
- Your income is over the filing requirement
- You have over $400 in net earnings from self-employment (side jobs or other independent work)
- You had other situations that require you to file
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 2024
| If your filing status is: | File a tax return if your gross income is: |
|---|---|
| Single | $14,600 or more |
| Head of household | $21,900 or more |
| Married filing jointly | $29,200 or more (both spouses under 65) $30,750 or more (one spouse under 65) |
| Married filing separately | $5 or more |
| Qualifying surviving spouse | $29,200 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 2024
| If your filing status is: | File a tax return if your gross income is: |
|---|---|
| Single | $16,550 or more |
| Head of household | $23,850 or more |
| Married filing jointly | $30,750 or more (one spouse under 65) $32,300 or more (both spouses 65 or older) |
| Married filing separately | $5 or more |
| Qualifying surviving spouse | $30,750 or more |
Dependents
Use this table if your parent or someone else can claim you as a dependent in 2024:
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 $1,300 Earned income over $14,600 Gross income was more than the larger of:
|
| Single age 65 and up | Unearned income over $3,250 Earned income over $16,550 Gross income was more than the larger of:
|
| Married under 65 | Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $1,300 Earned income over $14,600 Gross income was more than the larger of:
|
| 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 $2,850 Earned income over $16,150 Gross income was more than the larger of:
|
Dependents who are blind:
Use this table if your parent or someone else can claim you as a dependent in 2024 and you’re blind.
| If your filing status is: | File a tax return if any of these apply: |
|---|---|
| Single under 65 | Unearned income over $3,250 Earned income over $16,550 Gross income was more than the larger of:
|
| Single age 65 and up | Unearned income over $5,200 Earned income over $18,500 Gross income was more than the larger of:
|
| Married under 65 | Gross income of $5 or more and spouse files a separate return and itemizes deductions Unearned income over $2,850 Earned income over $16,150 Gross income was more than the larger of:
|
| Married age 65 and up | Gross income of $5 or more and your spouse files a separate return and itemizes deductions Unearned income over $4,400 Earned income over $17,700 Gross income was more than the larger of:
|
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.
- If you qualify for a refundable tax credit
- If your paycheck had federal income tax withheld
- If you made estimated tax payments
- You had $400 or more in self-employment net earnings (gross income minus expenses)
- You had marketplace health insurance and you received advance payments for the premium tax credit
- You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distribution
- 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
- 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
- Household employment taxes
- Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes
- 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
- Recapture taxes
What is Earned Income?
The IRS defines earned income as:
- Taxable income you earned as an employee, such as wages, salaries, commissions, and tips
- Profits from operating your business or farm
- Long-term disability pay, if received before the minimum retirement age
- Union strike benefits
The IRS also gives you the option of treating nontaxable combat pay (code Q in box 12 of your W-2) as earned income for the Earned Income Credit (EIC).
Workers' comp, unemployment, and pensions don't count as earned income.
What is Unearned Income/Passive Income?
The IRS defines unearned/passive income as:
- Interest, dividend, or investment income
- Retirement or Social Security income
- Alimony or child support
- Unemployment or workers' comp
- Gifts, prizes, awards, or winnings
- Inheritances
- Income received while incarcerated, even if it involves active work
- Rental income (for a rental property in which you do not provide substantial services primarily for your tenant's convenience)