Federal Filing Requirements
| If your filing status is... | And at the end of 2024 you were... | Then you must file a return if your gross income was at least... |
| Single | Under 65 | $14,600 |
| 65 or older | $16,650 | |
| Married filing jointly | Under 65 (both spouses) | $29,200 |
| 65 or older (one spouse) | $30,750 | |
| 65 or older (both spouses) | $32,300 | |
| Married filing separately | Any age | $5 |
| Head of household | Under 65 | $21,900 |
| 65 or older | $23,850 | |
| Qualifying widow(er) with dependent child | Under 65 | $29,200 |
| 65 or older | $30,750 |
Taxpayers who had any of the follow circumstances must also file a return regardless of gross income:
- Net self-employment income over $400
- Received a form 1095-A from Healthcare.gov
- Received and early distribution from an IRA
- Received a distribution from an HSA for non-qualified expenses
If someone else can claim you as a dependent, and if you're not age 65 or older or blind:
- Unearned income was more than $1,300
- Gross income was more than the larger of $1,300 or earned income plus $450
- Gross was more than $14,150
Single dependents age 65 or older or blind can add $1,950 to the numbers above (or $3,900 if both)
Married dependents who are not age 65 or older or blind must file a return in any of the following circumstances:
- Unearned income was more than $1,300
- Gross income was at least $5 and your spouse files a separately and itemizes
- Gross income was more than the larger of $1,300 or earned income plus $450
- Gross income was more than $14,150
Married dependents age 65 or older or blind can add $1,550 to the numbers above (or $3,100 if both)