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 
Single

Under 65

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 separatelyAll Ages            $5 (2018)            $4,050 (2017)
Head of household

Under 65

65 or over

$18,000 (2018)           $13,400 (2017)

$19,600 (2018)           $14,950 (2017) 

Qualifying widow/widower

Under 65

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.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.

d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer
who didn’t withhold these taxes.

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
on group-term life insurance and additional taxes on health savings accounts. 

g. Recapture taxes. 

2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
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
advance payments.
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

Spread the Word!

Share on facebook
Facebook
Share on google
Google+
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on reddit
Reddit
Share on email
Email
Share on whatsapp
WhatsApp
Scroll to Top