Filing Requirements

If your minimum gross income equals the below amount for your age and filing status, you are required to file a Federal tax return.

2018 Filing Requirements

Single
Under 65 $12,000
65 or older $13,600
Married Filing Jointly
Under 65 $24,000
65 or older (one spouse) $25,300
65 or older (both spouses) $26,600
Married Filing Separately
Any age $12,000
Head of Household
Under 65 $18,000
65 or older $19,600
Qualifying Widow(er)
Under 65 $24,000
65 or older $25,300

Exceptions

If you receive Social Security benefits...

Do not include Social Security Benefits unless:
• The taxpayer is MFS and lived with his spouse at any time in 2018
or
• One-half of the benefits plus other gross income and any tax-exempt interest is more than $25,000 ($32,000 if MFJ).