Federal Filing Requirements

2018 Filing Requirements for Individual Taxpayers

 
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:

  • 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


  • If someone else can claim you as a dependent, and if you're not age 65 or older or blind:

  • 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


  • 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:

  • 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


  • Married dependents age 65 or older or blind can add $1,600 to the numbers above (or $3,200 if both)