Federal Filing Requirements
Submitted by admin on Sun, 02/10/2019 - 20:59
Net self-employment income over $400
Received a form 1095-A from Healthcare.gov
Received and early distribution from an IRA
Received a distribution from an HSA for non-qualified expenses
Unearned income was more than $1,050
Gross income was more than the larger of $1,050 or earned income plus $350
Gross was more than $12,000
Unearned income was more than $1,050
Gross income was at least $5 and your spouse files a separately and itemizes
Gross income was more than the larger of $1,050 or earned income plus $350
Gross income was more than $12,000
| If your filing status is... | And at the end of 2018 you were... | Then you must file a return if your gross income was at least... |
| Single | Under 65 | $12,000 |
| 65 or older | $13,600 | |
| Married filing jointly | Under 65 (both spouses) | $24,000 |
| 65 or older (one spouse) | $25,300 | |
| 65 or older (both spouses) | $26,600 | |
| Married filing separately | Any age | $5 |
| Head of household | Under 65 | $18,000 |
| 65 or older | $19,600 | |
| Qualifying widow(er) with dependent child | Under 65 | $24,000 |
| 65 or older | $25,300 |
Taxpayers who had any of the follow circumstances must also file a return regardless of gross income:
If someone else can claim you as a dependent, and if you're not age 65 or older or blind:
Single dependents age 65 or older or blind can add $1,600 to the numbers above (or $3,200 if both)
Married dependents who are not age 65 or older or blind must file a return in any of the following circumstances:
Married dependents age 65 or older or blind can add $1,600 to the numbers above (or $3,200 if both)
