Whether a taxpayer who is a U.S. citizen or resident must file a return depends on the taxpayer’s gross income, filing status, and age.
Generally, a U.S. Citizen or resident who cannot be claimed as a dependent on another’s return must file if his or her gross income reaches the following levels:
2021 Gross Income Filing Thresholds:
Single and under 65 $ 12,550
Single and 65 or older 14,250
Married filing jointly, under 65 (both spouses) 25,100
Married filing jointly, 65 or older (one spouse) 26,450
Married filing jointly, 65 or older (both spouses) 27,800
Married filing separately, any age * 0
Head of household, under 65 18,800
Head of household, 65 or older 20,500
Surviving spouse with dependent child, under 65 25,100
Surviving spouse with dependent child, 65 or older 26,450
- Beginning in 2018, under changes made by TCJA, if
either spouse files separately, the other spouse is
required to file a return, without exception.
—————————————————–
2020 Gross Income Filing Thresholds:
Single and under 65 $ 12,400
Single and 65 or older 14,050
Married filing jointly, under 65 (both spouses) 24,800
Married filing jointly, 65 or older (one spouse) 26,100
Married filing jointly, 65 or older (both spouses) 27,400
Married filing separately, any age * 0
Head of household, under 65 18,650
Head of household, 65 or older 20,300
Surviving spouse with dependent child, under 65 24,800
Surviving spouse with dependent child, 65 or older 26,100
- Beginning in 2018, under changes made by TCJA, if
either spouse files separately, the other spouse is
required to file a return, without exception.
—————————————————
2019 Gross Income Filing Thresholds:
Single and under 65 $ 12,200
Single and 65 or older 13,850
Married filing jointly, under 65 (both spouses) 24,400
Married filing jointly, 65 or older (one spouse) 25,700
Married filing jointly, 65 or older (both spouses) 27,000
Married filing separately, any age * 0
Head of household, under 65 18,350
Head of household, 65 or older 20,000
Surviving spouse with dependent child, under 65 24,400
Surviving spouse with dependent child, 65 or older 25,700
- Beginning in 2018, under changes made by TCJA, if
either spouse files separately, the other spouse is
required to file a return, without exception.
—————————————————-
2018 Gross Income Filing Thresholds:
Single and under 65 $ 12,000
Single and 65 or older 13,600
Married filing jointly, under 65 (both spouses) 24,000
Married filing jointly, 65 or older (one spouse) 25,300
Married filing jointly, 65 or older (both spouses) 26,600
Married filing separately, any age* 0
Head of household, under 65 18,000
Head of household, 65 or older 19,600
Surviving spouse with dependent child, under 65 24,000
Surviving spouse with dependent child, 65 or older 25,300
- Beginning in 2018, under changes made by TCJA, if
either spouse files separately, the other spouse is
required to file a return, without exception.
——————————————————
2017 Gross Income Filing Thresholds:
Single and under 65 $ 10,400
Single and 65 or older 11,950
Married filing jointly, under 65 (both spouses) 20,800
Married filing jointly, 65 or older (one spouse) 22,050
Married filing jointly, 65 or older (both spouses) 23,300
Married filing separately, any age 4,050
Head of household, under 65 13,400
Head of household, 65 or older 14,950
Surviving spouse with dependent child, under 65 16,750
Surviving spouse with dependent child, 65 or older 18,000
—————————————————–
2016 Gross Income Filing Thresholds:
Single and under 65 $ 10,350
Single and 65 or older 11,900
Married filing jointly, under 65 (both spouses) 20,700
Married filing jointly, 65 or older (one spouse) 21,950
Married filing jointly, 65 or older (both spouses) 23,200
Married filing separately, any age 4,050
Head of household, under 65 13,350
Head of household, 65 or older 14,900
Surviving spouse with dependent child, under 65 16,650
Surviving spouse with dependent child, 65 or older 17,900
—————————————————–
2015 Gross Income Filing Thresholds:
Single and under 65 $ 10,300
Single and 65 or older 11,850
Married filing jointly, under 65 (both spouses) 20,600
Married filing jointly, 65 or older (one spouse) 21,850
Married filing jointly, 65 or older (both spouses) 23,100
Married filing separately, any age 4,000
Head of household, under 65 13,250
Head of household, 65 or older 14,800
Surviving spouse with dependent child, under 65 16,600
Surviving spouse with dependent child, 65 or older 17,850
—————————————————–
2014 Gross Income Filing Thresholds:
Single and under 65 $ 10,150
Single and 65 or older 11,700
Married filing jointly, under 65 (both spouses) 20,300
Married filing jointly, 65 or older (one spouse) 21,500
Married filing jointly, 65 or older (both spouses) 22,700
Married filing separately, any age 3,950
Head of household, under 65 13,050
Head of household, 65 or older 14,600
Surviving spouse with dependent child, under 65 16,350
Surviving spouse with dependent child, 65 or older 17,550
—————————————————–
2013 Gross Income Filing Thresholds:
Single and under 65 $ 10,000
Single and 65 or older 11,500
Married filing jointly, under 65 (both spouses) 20,000
Married filing jointly, 65 or older (one spouse) 21,200
Married filing jointly, 65 or older (both spouses) 22,400
Married filing separately, any age 3,900
Head of household, under 65 12,850
Head of household, 65 or older 14,350
Surviving spouse with dependent child, under 65 16,100
Surviving spouse with dependent child, 65 or older 17,300
——————————————————
2012 Gross Income Filing Thresholds:
Single and under 65 $ 9,750
Single and 65 or older 11,200
Married filing jointly, under 65 (both spouses) 19,500
Married filing jointly, 65 or older (one spouse) 20,650
Married filing jointly, 65 or older (both spouses) 21,800
Married filing separately, any age 3,800
Head of household, under 65 12,500
Head of household, 65 or older 13,950
Surviving spouse with dependent child, under 65 15,700
Surviving spouse with dependent child, 65 or older 16,850
——————————————————
2011 Gross Income Filing Thresholds:
Single and under 65 $9,500
Single and 65 or older $10,950
Married filing jointly, under 65 (both spouses) $19,000
Married filing jointly, 65 or older (one spouse) $20,150
Married filing jointly, 65 or older (both spouses) $21,300
Married filing separately, any age $3,700
Head of household, under 65 $12,200
Head of household, 65 or older $13,650
Surviving spouse with dependent child, under 65 $15,300
Surviving spouse with dependent child, 65 or older $16,450
——————————————————
2010 Gross Income Filing Thresholds:
Single and under 65 $9,350
Single and 65 or older $10,750
Married filing jointly, under 65 (both spouses) $18,700
Married filing jointly, 65 or older (one spouse) $19,800
Married filing jointly, 65 or older (both spouses) $20,900
Married filing separately, any age $3,650
Head of household, under 65 $12,050
Head of household, 65 or older $13,450
Surviving spouse with dependent child, under 65 $15,050
Surviving spouse with dependent child, 65 or older $16,150
DON FITCH, CPA
74478 Highway 111 #3
Palm Desert, CA 92260
Toll Free: (877)CPA-Help or (877)272-4357
Cell: (760)567-3110
Fax: (760)836-0968
Email: DonFitchCPA@paylesstax.com
Website: http://www.paylesstax.com
(Updated 02/14/2021 09:20)