Individual Resources > Filing Requirements
2018
2018
Individual Federal Income Tax Return
Filing Requirements
Determine if you are required to file an individual income tax return.
Note: this information applies to most taxpayers. For more on filing requirements,
see IRS Publication 501.
Select your Filing Status:
2018
Single
IF at the end of the tax year you were under 65, then you must file a tax return if your gross income was at least:
$12,000
IF at the end of the tax year you were 65 or older, then you must file a tax return if your gross income was at least:
$13,600
IF your gross income includes Social Security (SS) Income or Supplemental Security Income (SSI), talk with you tax professional to determine if you are required to file a tax return.
In general, taxability of SS and/or SSI depends on other sources of income, if any.
2018
Head of Household
IF at the end of the tax year you were under 65 then you must file a tax return if your gross income was at least:
$18,000
IF at the end of the tax year you were 65 or older then you must file a tax return if your gross income was at least:
$19,600
IF your gross income includes Social Security (SS) Income or Supplemental Security Income (SSI), talk with you tax professional to determine if you are required to file a tax return.
In general, taxability of SS and/or SSI depends on other sources of income, if any.
2018
Married, Filing Jointly
IF at the end of the tax year you were under 65 (both spouses), then you must file a tax return if your gross income was at least:
$24,000
IF at the end of the tax year you were 65 or older (one spouse), then you must file a tax return if your gross income was at least:
$25,300
IF at the end of the tax year you were 65 or older (both spouses), then you must file a tax return if your gross income was at least:
$26,600
You must file a tax return regardless of your age IF you did not live with your spouse at the end of the year (or on the date your spouse died) and your gross income was at least $5.
IF your gross income includes Social Security (SS) Income or Supplemental Security Income (SSI), talk with you tax professional to determine if you are required to file a tax return.
In general, taxability of SS and/or SSI depends on other sources of income, if any.
2018
Qualifying Widow(er)
IF at the end of the tax year you were under 65, then you must file a tax return if your gross income was at least:
$24,000
IF at the end of the tax year you were 65 or older, then you must file a tax return if your gross income was at least:
$25,300
IF your gross income includes Social Security (SS) Income or Supplemental Security Income (SSI), talk with you tax professional to determine if you are required to file a tax return.
In general, taxability of SS and/or SSI depends on other sources of income, if any.
2018
Single - Dependent
The term "dependent" means: a qualifying child, or a qualifying relative.
Directly from IRS Publication 501
unearned income — taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
earned income — salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants.
gross income — total of unearned and earned income.
2018
Married - Dependent
The term "dependent" means: a qualifying child, or a qualifying relative.
Directly from IRS Publication 501
unearned income — taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
earned income — salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants.
gross income — total of unearned and earned income.
2018
Other Situations When You Must File a Tax Return
You must file a tax return if any of the following conditions apply to you:
-
You had net earnings from self-employment of at least $400.
-
You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
-
Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095-A showing the amount of the advance payments, if any.
-
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.
-
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.
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You owe any special taxes, including any of the following.
Social security or Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H by itself.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
Recapture taxes. Recapturing Depreciation which was previously deducted.
Alternative Minimum Tax
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You are required to include amounts in income under section 965 (transition tax on the untaxed foreign earnings of certain specified foreign corporations as if those earnings had been repatriated to the United States) or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).