For most individuals under 65 at the end of 2023, the maximum gross income you can earn without being required to file a federal income tax return ranges from $4.99 to $29,199.99, depending on your filing status.
Key Factors Determining Tax Filing Requirements
Whether you need to file an income tax return primarily depends on three factors for a given tax year: your gross income, your filing status, and your age. The thresholds below are specifically for individuals who were under 65 years old at the end of 2023. If you are 65 or older, or blind, the thresholds are generally higher due to additional standard deduction amounts.
Income Thresholds for Not Filing (2023 Tax Year, Under 65)
To clarify the exact maximum you can make and not be required to file, your gross income must be less than the standard filing threshold. The table below outlines these precise maximums for the 2023 tax year for those under 65:
| Filing Status | Maximum Gross Income to Not File |
|---|---|
| Single | $13,849.99 |
| Head of Household | $20,799.99 |
| Married Filing Jointly | |
| (Both spouses under 65) | $27,699.99 |
| (One spouse under 65, other 65 or older) | $29,199.99 |
| Married Filing Separately | $4.99 |
Note: For "Married Filing Jointly (One spouse under 65)", the higher threshold typically applies when the other spouse is 65 or older, as they receive an additional standard deduction amount.
Important Considerations
While your gross income falling below these thresholds generally means you are not required to file, there are several important situations where filing a tax return is still beneficial or necessary:
- Claiming a Refund: If you had federal income tax withheld from your pay, or if you qualify for refundable tax credits (such as the Earned Income Tax Credit, Additional Child Tax Credit, or education credits), you must file a return to receive your refund.
- Self-Employment Income: If your net earnings from self-employment were $400 or more, you generally must file a return and pay self-employment tax, regardless of your gross income from other sources.
- Special Types of Income: Certain types of income, such as tips not reported to your employer, uncollected Social Security and Medicare tax on tips, or wages from certain churches or qualified church-controlled organizations, might require you to file even if your gross income is below the standard thresholds.
- Dependents: Special filing rules apply to dependents, and their income thresholds for filing may differ.
- Health Coverage: Filing may be necessary to reconcile advanced payments of the premium tax credit if you obtained health insurance through the Health Insurance Marketplace.
Always consult the official Internal Revenue Service (IRS) guidance to confirm your specific filing obligations. You can find more detailed information on filing requirements on the IRS website.
