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FS-2023-02, Jan. 2023
Taxpayers need to know their tax responsibilities,

including if they're required to file a tax return.
Generally, most U.S. citizens and permanent
residents who work in the United States need to file
a tax return if they make more than a certain
amount for the year.
Taxpayers may have to pay a penalty if they're

required to file a return but fail to do so. If they
willfully failed to file a return, they may also be
subject to additional fines and possible criminal
prosecution.
Factors that affect filing

requirement
Publication 501, Dependents, Standard Deduction,
and Filing Information, has all the details, but here
are the things that affect whether an individual is
required to file a tax return.
Gross income. Gross income means all income an

individual received in the form of money, goods,
property and services that aren't exempt from tax.
This includes any income from sources outside the
United States or from the sale of a main home, even
if a taxpayer can exclude part or all of it.
Required filing threshold. Taxpayers will need to

see if their gross income is over the required filing
threshold. Filing statuses have different income
thresholds, so taxpayers may need to consider their
potential filing status as well.
Filing status is divided into five categories: single,

head of household, married filing jointly, married
filing separate and qualifying surviving spouse.
Tax Year 2022 Filing Thresholds by Filing

Status
Taxpayer A taxpayer must

age at file a return if
Filing the end their gross income
Status of 2022 was at least:
single under 65 $12,950
single 65 or older $14,700
head of under 65 $19,400

household
head of 65 or older $21,150

household
married under 65 $25,900

filing (both
jointly spouses)
married 65 or older $27,300

filing (one
jointly spouse)
married 65 or older $28,700

filing (both
jointly spouses)
married any age $5

filing
separately
qualifying under 65 $25,900

surviving
spouse
qualifying 65 or older $27,300

surviving
spouse
Self-employment status. Self-employed

individuals are required to file an annual return and
pay estimated tax quarterly if they had net earnings
from self-employment of $400 or more.
Status as a dependent. A person who is claimed as

a dependent may still have to file a return. It
depends on their gross income, including:
Earned income. This includes salaries, wages,

tips, professional fees and other amounts
received as pay for work actually performed.
Unearned income. This is investment-type
income and includes interest, dividends and
capital gains, rents, royalties, etc. Distributions
of interest, dividends, capital gains and other
unearned income from a trust are also
unearned income to a beneficiary of the trust.
A parent or guardian must file a tax return for

dependents who are required to file but aren't able
to file for themselves.
Potential benefits when

taxpayers file a tax return
Get money back. In some cases, people may get
money back when they file a tax return. For
example, if their employer withheld taxes from their
paycheck, they may be owed a refund when they
file their taxes.
Avoid interest and penalties. Taxpayers can avoid

interest and penalties by filing an accurate tax
return on time and paying any tax they owe before
the deadline. Even if they can't pay, they should file
on time or request an extension to avoid some
penalties.
Apply for financial aid. When applying for

financial aid, students may need to provide tax
account information from their or their parents' tax
return. The IRS Data Retrieval Tool allows people
completing the Free Application for Federal Student
Aid to transfer their data easily and securely from
their tax return to their FAFSA form.
Build Social Security benefits. Reporting income

on a tax return is important for self-employed
taxpayers because this information is used to
calculate their Social Security benefit. Unreported
income can lead to an incorrect calculation.
Get an accurate picture of their income. When

taxpayers report all their income, they give lenders
an accurate financial picture to determine the loan
amounts and rates the taxpayer should be entitled
to receive.
Get peace of mind. When taxpayers file an accurate

tax return and pay their taxes on time, they know
that they're doing the right thing to follow the law.
Some taxpayers should consider

filing, even if they aren't
required to
People may want to file even if they make less than
the filing threshold, because they may get money
back. This could apply to them if they:
Have had federal income tax withheld from

their pay
Made estimated tax payments
Qualify to claim tax credits like:

Earned income tax credit
Child tax credit
American opportunity tax credit
Credit for federal tax on fuels
Premium tax credit
Health coverage tax credit
Credits for sick and family leave
Child and dependent care credit
Use the Interactive Tax Assistant

to help determine the need to
file
The Interactive Tax Assistant is a tool that provides
answers to many common tax law questions based
on an individual's specific circumstances. Based on
user input, it can determine if they should file a tax
return. It can also help them understand:
Their filing status

If they can claim a dependent
If the type of income they have is taxable
If they're eligible to claim a credit
If they can deduct expenses
The user's information is anonymous and only

allows the assistant to answer the taxpayer's
questions. The assistant will not share, store or use
information in any other way, nor can it identify the
individual using it. The system discards the
information the user provides when they exit a
topic.
More information:
Do I Need to File a Tax Return?
Publication 501, Dependents, Standard
Deduction, and Filing Information
Publication 929, Tax Rules for Children and
Dependents (obsolete)
Page Last Reviewed or Updated: 17-Jan-2024
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Who needs to file a tax return Internal Revenue Service

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SEARCH HELP MENU

Who needs to file a

FS-2023-02, Jan. 2023

Taxpayers need to know their tax responsibilities,

Taxpayers may have to pay a penalty if they're

Factors that affect filing

Gross income. Gross income means all income an

Required filing threshold. Taxpayers will need to

Filing status is divided into five categories: single,

Tax Year 2022 Filing Thresholds by Filing

Taxpayer A taxpayer must

single under 65 $12,950

single 65 or older $14,700

head of under 65 $19,400

head of 65 or older $21,150

married under 65 $25,900

married 65 or older $27,300

married 65 or older $28,700

married any age $5

qualifying under 65 $25,900

qualifying 65 or older $27,300

Self-employment status. Self-employed

Status as a dependent. A person who is claimed as

Earned income. This includes salaries, wages,

A parent or guardian must file a tax return for

Potential benefits when

Avoid interest and penalties. Taxpayers can avoid

Apply for financial aid. When applying for

Build Social Security benefits. Reporting income

Get an accurate picture of their income. When

Get peace of mind. When taxpayers file an accurate

Some taxpayers should consider

Have had federal income tax withheld from

Made estimated tax payments

Qualify to claim tax credits like:

Use the Interactive Tax Assistant

Their filing status

The user's information is anonymous and only

Page Last Reviewed or Updated: 17-Jan-2024

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