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 separately | All 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. 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 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