Internal Revenue Service - Fact Sheet
FS-2024-2
Here's who needs to file a tax return in 2024 
February 2024 
   
   
   
Internal Revenue Service
Media Relations Office
Washington, D.C.
Media Contact: 202.317.4000   
Public Contact: 800.829.1040
www.IRS.gov/newsroom   
   
 Here's who needs to file a tax return in 2024    
   
FS-2024-02, February 2024   
   
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.   
     
The IRS has a variety of information available on IRS.gov to help taxpayers, including a special free help  page. Here are some specific details to help people if they need to file a tax return.   
     
 Factors that affect whether someone needs to file a tax return    
     
Here are some of the things that affect whether someone must file a tax return.   
     
 Gross income.    Gross income means all income a person 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 you can exclude part or all of it.   
     
 Required filing threshold.    People need to see if their gross income is over the required filing threshold. Filing statuses  have different income thresholds, so individuals may need to consider their potential filing status as well.   
     
There are five filing statuses:   
     
- Single   
- Head of household   
- Married filing jointly   
- Married filing separate   
- Qualifying surviving spouse   
     
Find details on tax filing requirements with Publication 501, Dependents, Standard Deduction, and Filing Information.   
     
 Tax year 2023 filing thresholds by filing status    
     
 Filing status    
 Age at the end of 2023    
 A person must file a return if their gross income was at least:    
Single   
Under 65   
$13,850   
Single   
65 or older   
$15,700   
Head of household   
Under 65   
$20,800   
Head of household   
65 or older   
$22,650   
Married filing jointly   
Under 65 (both spouses)   
$27,700   
Married filing jointly   
65 or older (one spouse)   
$29,200   
Married filing jointly   
65 or older (both spouses)   
$30,700   
Married filing separately   
Any age   
$5   
Qualifying surviving spouse   
Under 65   
$27,700   
Qualifying surviving spouse   
65 or older   
$29,200   
   
 Self-employment status.    Self-employed individuals  must 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 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 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 need to file but aren't able to file for themselves.   
     
 Potential benefits when people 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, the person may be due a refund.   
     
 Avoid interest and penalties.    People can avoid interest and penalties by filing an accurate tax return on time and paying any tax they owe before the deadline. They should file on time or request an extension  to avoid some penalties. If they owe a tax debt and can't pay all or part of it, the IRS can help.   
     
 Build Social Security benefits.    Reporting income on a tax return is important for self-employed people because this information is used to calculate their Social Security benefit. Unreported income can lead to an incorrect calculation.   
     
 Get an accurate picture of income.    When people report all their income, they give lenders an accurate financial picture to determine the loan amounts and rates they may receive.   
     
 Get peace of mind.    When people 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 people should consider filing even if they aren't required    
     
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  such as:   
 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   
     
The  Interactive Tax Assistant   can help people determine if they need to file   
     
The Interactive Tax Assistant is an online tool that provides answers to common tax law questions based on an individual's specific circumstances. Based on a user's 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 information is anonymous and only used to help answer the person's question. The tool will not share, store or use information in any other way, and it can't 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