According to the IRS, income thresholds for the end of 2024 are $14,600 for single filers under 65, $21,900 for heads of household, and $29,200 for married couples filing jointly.
Even if filing isn't required, it's often beneficial to claim refunds, tax credits, or establish income documentation. For complex tax situations or back taxes, compare our best tax relief companies for professional assistance.
This article will explain income thresholds for filing taxes, cover important exceptions, and outline when filing benefits you even if not required.
Minimum Income Requirements for Filing Taxes
According to the IRS, most US citizens must file a tax return if they meet certain requirements, starting with minimum income thresholds. These requirements are generally equal to the standard deduction based on your filing status.
"For most people with ordinary income that is not self-employment, no tax return is required unless the income exceeds their standard deduction," says Christopher Jervis, enrolled agent and owner of Lone Wolf Financial Services in Atlanta, GA.
2024 Gross Income Thresholds for Taxpayers Under 65
- Single filers: $14,600 or more
- Head of household: $21,900 or more
- Married filing jointly: $29,200 or more (both spouses under 65); $30,750 if one spouse is under 65
- Married filing separately: $5 or more
- Qualifying surviving spouse: $29,200 or more
Keep in mind that for tax year 2025—which you'll file in 2026—standard deductions are rising, so minimum filing income may change as well.
Important exceptions to these thresholds:
- Self-employment income: "If you received $400 or more in self-employment income for the year, you must file a tax return," explains Jervis.
- Dependents: Filing requirements differ if someone can claim you as a dependent.
- Complex situations: "There are quite a few requirements to file a tax return that are not part of the standard rules. You can use the IRS Interactive Tax Assistant to determine if you need to file a return (as well as filing status, dependents, credits, and all sorts of other information)," adds Jervis.
When You Should File Even if Not Required
- Claim refundable tax credits: Get money back through credits like the Earned Income Credit or Child Tax Credit, even if you owe no taxes.
- Recover tax withholdings: Get back federal income tax that was withheld from your paychecks or the estimated tax payments you made.
- Document your income: Create an official record that can serve as proof of income for mortgage applications or other financial needs.
- Prevent identity theft: "Filing a return will lock out your SSN so that someone can not file a fraudulent return in your name or list you as a dependent," explains Jervis.
- Future government benefits: Having your return on file helps with future programs. "COVID stimulus began with people who had filed the prior year," adds Jervis.
"Even if you're not required to file, it can be beneficial to do so," says Zachary Hellman, enrolled agent and certified fraud examiner, and the owner of Tax Prep Tech. Filing can help you claim refundable credits, recover tax overpayments, and create official income records for future needs.
Social Security Income Filing Rules
"For those receiving Social Security, a tax return is generally not required if Social Security is the only income they have," informs Jervis.
However, if you have additional income sources—including a spouse who doesn't receive Social Security—some or most of your benefits may become taxable depending on your total income.
When Social Security Recipients Must File
According to the IRS, you must file if the total of half your Social Security benefits plus your other income exceeds these base amounts:
- Single, head of household, qualifying surviving spouse: $25,000 or higher
- Married filing separately (lived apart all year): $25,000 or higher
- Married filing jointly: $32,000 or higher
- Married filing separately (lived together any time during the year): $0
If your combined income exceeds these thresholds, some of your Social Security benefits may be taxable, and you must submit a return.
State Tax Filing Requirements
While the requirements discussed above apply to federal tax returns, each state sets its own rules for filing state tax returns.
- Income-based states: Some states follow federal standard deduction thresholds for filing requirements.
- Strict withholding states: Others have unique rules. "Pennsylvania has strict filing rules that require you to submit a return if you had any tax withheld from pay," Jervis adds.
- No income tax states: Several states have no state income tax, eliminating filing requirements.
"For example, California generally requires a return once income exceeds the standard deduction, even if no federal filing is required," says Hellman.
How to Get Help with State Tax Filing Requirements
Check the tax guidelines published on your state's official government website to determine your specific filing obligations. A tax professional can also help you navigate both state and federal requirements, especially if you have complex situations or live in multiple states.
Conclusion
Understanding tax filing requirements helps you avoid common tax errors and maximize potential refunds. While most people must file if they earn more than the standard deduction for their filing status, important exceptions like the $400 threshold for self-employment income can catch many taxpayers off guard.
Even if you're not required to file, submitting a return often makes financial sense to claim refundable credits, recover withholdings, and protect against identity theft. When in doubt, consult your state's tax guidelines or work with a qualified tax professional to ensure you meet all filing obligations.
Frequently Asked Questions
What is the minimum income required to file taxes?
The minimum income depends on your filing status, age, and type of income. In general, if your gross income is at or above the standard deduction for your situation, you must file a tax return.
What happens if I don’t file when I’m required to?
The IRS may charge a failure-to-file penalty and interest on unpaid taxes. Even if you don’t owe money, failing to file can delay or prevent refunds and credits you may qualify for.
What if my income is below the threshold, but I had taxes withheld?
You should still file! If federal income tax was withheld from your paycheck, you could be entitled to a refund, even if you weren’t required to file.
