Do you have to file a U.S. Individual Tax Return?
Do you have to file a U.S. Individual Tax Return – For All taxpayers1?
|If your filing status is (refer to our notes on filing statuses)||And At the end of 2018 you were*||Then file a return if your gross income is more than – 2018 and 2017 taxation year thresholds provided|
65 or over
$12,000 (2018) $10,400 (2017)
$13,600 (2018) $11,950 (2017)
|Married filing jointly|
Under 65 (both spouses)
65 or over (one spouse)
65 or older (both spouses)
$24,000 (2018) $20,800 (2017)
$25,300 (2018) $22,050 (2017)
$26,600 (2018) $23,300 (2017)
|Married filing separately||All Ages||$5 (2018) $4,050 (2017)|
|Head of household|
65 or over
$18,000 (2018) $13,400 (2017)
$19,600 (2018) $14,950 (2017)
65 or over
$24,000 (2018) $16,750 (2017)
$25,300 (2018) $18,000 (2017)
Situations in which you must file even if you don’t meet the above thresholds.
You must file a return if any of the six conditions below apply 1.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer
e. Recapture of first-time homebuyer credit.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
g. Recapture taxes.
|2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA|
|3. You had net earnings from self-employment of at least $400.|
|4. 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.
|5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage|
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
|6. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever|
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
1 Citing Internal Revenue Service, Publication 1040, IRS.gov