Filing a tax return is an annual ritual for most people — but actually, not everyone has to file one. Generally speaking, if your income is below a certain level, you might not have to file a tax return with the IRS.
If you’re wondering whether you have to file a federal tax return this year, here are the general rules. You can see all the details in IRS Publication 501.
Income requirements for filing a tax return
If you’re under 65, you probably have to file a tax return this year if your gross income for 2018 was equal to or more than the thresholds in this table:
| Under 65 | 65 and older | |
|---|---|---|
| Single | $12,000 | $13,600 |
| Married, filing jointly | $24,000 |
|
| Head of household | $18,000 | $19,600 |
| Married, filing separately | $5 | $5 |
| Qualifying widow | $24,000 | $25,300 |
If someone can claim you as a dependent, the rules change. You have to file a tax return if any of the following apply.
Dependents who are single
| Under 65 | 65 and older | 65 and older and blind | |
|---|---|---|---|
| Your unearned income was more than ... | $1,050 | $2,650 | $4,250 |
| Your earned income was more than ... | $12,000 | $13,600 | $15,200 |
| Your gross income was more than the larger of ... |
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Dependents who are married
| Under 65 | 65 and older | 65 and older and blind | |
|---|---|---|---|
| Note: You also must file a return if your gross income was at least $5 and your spouse files a separate return and itemizes deductions. | |||
| Your unearned income was more than ... | $1,050 | $2,350 | $3,650 |
| Your earned income was more than ... | $12,000 | $13,300 | $14,600 |
| Your gross income was more than the larger of ... |
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If you fit any of the requirements, you have to file a tax return even if:
- You are a minor.
- You lived or earned money in another country.
- You lived in Puerto Rico.
- You had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands (but special rules apply; see IRS publication 570 for help).
Other situations that require filing a tax return
Regardless of income, you’ll generally have to file a tax return if:
- You had self-employment net earnings of at least $400.
- You received distributions from a health savings account, Archer Medical Savings Account or Medicare Advantage MSA.
- You owe taxes on an IRA, health savings account or other tax-favored account.
- You owe taxes on household employees.
- You owe alternative minimum tax.
- You made more than $108.28 from a church or church organization.
- You owe recapture taxes.
- You owe Social Security or Medicare tax on tips you didn’t report to your employer or that your employer didn’t already take out of your pay.
- Advance payments of the premium tax credit were made for you, your spouse or a dependent who got health coverage through the insurance marketplace.
- Advance payments of the health coverage tax credit were made for you, your spouse or a dependent who got health coverage through the insurance marketplace.
- You owe uncollected Social Security, Medicare or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
Don’t have to file a tax return? There’s a big reason you might want to do it anyway
You might qualify for a tax break that could generate a tax refund. So give filing some serious consideration if:
- You had income tax withheld from your pay.
- You made estimated tax payments or had last year’s refund applied to this year’s estimated tax.
- You qualify for the earned income tax credit.
- You qualify for the additional child tax credit.
- You qualify for the American Opportunity education credit.
- You qualify for the health coverage tax credit.
- You qualify for the credit for federal tax on fuels.
If you received a Form 1099-B (“Proceeds From Broker and Barter Exchange Transactions”), you might also consider filing a return if two things are true: Adding the number in box 1d puts you over the income threshold, and box 1e is blank. Filing a return in that case could keep you from getting a notice from the IRS.
