The Internal Revenue Service sets several income thresholds for filing federal tax returns based on age, filing status and other factors. If you meet a threshold that applies to you, you must file a return. There’s no minimum income to file taxes. In fact, the IRS accepts returns if you have no income at all. This actually makes sense because you may qualify for certain tax credits or need to document your income and tax situation. The specific dollar amounts used here are for 2017. Check with the IRS for updated figures.
Depending upon your age and filing status, your income tax filing threshold may vary significantly. A set of in-depth descriptions of these income brackets are provided by the IRS.
Finding the Threshold For Typical Taxpayers
The IRS thresholds and tax filing requirements that apply to most taxpayers are for people who are not claimed as dependents. The threshold for a single taxpayer is $12,000. The amount increases to $13,300 at age 65. Couples filing a joint return hit their threshold at $24,000, plus another $1,300 for each spouse age 65 or older. A head of household has a threshold of $18,000.If you worked and had taxes withheld from your pay, you'll likely want to file even if you didn't make enough to make it mandatory. This is because you may be due a refund of the income taxes you've paid.
Looking at Dependent Taxpayers
For unmarried dependents, filing is required when they reach the minimum income to file taxes, typically $1,050 in unearned income or $6,350 in gross income. Add $1,550 to these figures if blind or age 65. When a single person is both age 65 and blind, add $3,100. For married dependents, the unearned income threshold is $1,050 in unearned income and $6,350 in gross income. However, married dependent taxpayers add only $1,250 if blind or age 65. If both blind and 65, they add $2,500.
Obtaining Information About Special Filing Thresholds
If you work for yourself, you must file a federal tax return when self-employment income reaches $400. Church employees have to file when earnings are $108.28. The IRS requires filing even when a person has zero income when you owe any special taxes such as alternative minimum tax or Social Security and Medicare taxes on tips. You also have to file if you received any distributions from a health savings account or advance premium payments via a health insurance marketplace. If you claimed tax credits or deductions that turned out to be in error, you must file and pay the money back.
Resident noncitizens working in the United States are subject to the same tax filing thresholds and rules as U.S. citizens. There are special requirements for nonresident aliens. A nonresident alien must send in a tax return if she has any income from a trade or business. If she works for wages, filing is required when gross income is $6,350 or more. Finally, when a nonresident alien works for a foreign-based employer and there is any tax liability not covered by this income source, she must file a U.S. tax return.
Reporting Your Taxes
You can use IRS Form 1040 to report personal income taxes if you exceed the minimum thresholding for required reporting.
- IRS: Publication 17 (2017), Your Federal Income Tax
- IRS: Taxation of Nonresident Aliens
- IRS: IRS Working on a New Form 1040 for 2019 Tax Season
- IRS. "Publication 501 Dependents, Standard Deduction, and Filing Information," Pages 2-5. Accessed March 20, 2020.
- Tax Foundation. "2019 Tax Brackets." Accessed March 20, 2020.
- IRS. "Filing Status," Page 7. Accessed March 20, 2020.
Based in Atlanta, Georgia, W D Adkins has been writing professionally since 2008. He writes about business, personal finance and careers. Adkins holds master's degrees in history and sociology from Georgia State University. He became a member of the Society of Professional Journalists in 2009.