Whether you must file a federal tax return depends on several factors: age, filing status, income level, and dependency status. While many people do not need to file if their income is below the IRS filing threshold, certain situations require filing even when income is low.
You may need to file a return if any of the following apply:
- Self‑employment income — If you earned $400 or more from freelance, gig work, or contracting, you must file to report your earnings and pay self‑employment tax.
- Unemployment income — Unemployment benefits are generally taxable and must be reported.
- HSA or Archer MSA distributions — Withdrawals may require filing, even if used for qualified medical expenses.
- IRA distributions — Some withdrawals are taxable depending on your age, account type, and whether an exception applies.
Even if your income is below the filing threshold, you may still need—or want—to file. Keep reading to learn more.
How Old Do You Have to Be to File Taxes?
There is no minimum age for filing a tax return. Filing requirements are based on income, not age.
Most dependents (including children) do not need to file. However, dependents who earn income—especially from a job—may be required to file a return.
Income Requirements for Dependents
Dependents have different filing thresholds based on:
- Earned income — Wages, salaries, tips
- Unearned income — Interest, dividends, investment income
The IRS combines these income types to determine whether a dependent must file.
For full details, visit the IRS dependent filing rules.
Income Requirements for Single Dependents
| Age Group | Must File If UNEARNED Income Was More Than | Must File If EARNED Income Was More Than | Must File If COMBINED Income Was More Than |
|---|---|---|---|
| Under 65 | $1,300 | $14,600 | $1,300 OR earned income (up to $14,150) + $450 |
| 65+ | $3,250 | $16,550 | $3,250 OR earned income (up to $14,150) + $2,400 |
| 65+ and blind | $5,200 | $18,500 | $5,200 OR earned income (up to $14,150) + $4,350 |
Income Requirements for Married Dependents
If you are married, filing separately, and claimed as a dependent on someone else’s return, use the thresholds below:
| Age Group | Must File If UNEARNED Income Was More Than | Must File If EARNED Income Was More Than | Must File If COMBINED Income Was More Than |
|---|---|---|---|
| Under 65 | $1,300 | $14,600 | $1,300 OR earned income (up to $14,150) + $450 |
| 65+ | $2,850 | $16,150 | $2,850 OR earned income (up to $14,150) + $2,000 |
| 65+ and blind | $4,400 | $17,700 | $4,400 OR earned income (up to $14,150) + $3,550 |
What Documents Do I Need Before I Begin?
If you determine that you must file a return, gather the following:
- Bank statements
- Income forms such as W‑2s or 1099‑NECs
- Receipts for itemized deductions
- Records of medical, education, and childcare expenses
- Any additional tax forms you received
For a full checklist, see Everything You Need to File Your Taxes.
Is There a Penalty for Not Filing Taxes?
If you do not file your taxes—or request an extension—you may face a Failure to File Penalty. This penalty is:
- 5% of your unpaid tax per month, up to 25% of your total unpaid balance.
If you are due a refund, you will not be penalized for not filing because you do not owe tax. However, you must file within three years to claim your refund.