In this series: How to file your taxes: step by stepCheck if you need to fileGather your documentsGet credits and deductionsFile your returnGet your refundPay taxes on timeBe ready to file taxes next year Who must file Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return. Generally, you need to file if: Your gross income is over the filing requirement You have over $400 in net earnings from self-employment (side jobs or other independent work) You had other situations that require you to file See if you need to file: answer questions to find out If you don’t usually file Even if you make less than the income required to file, consider filing anyway. You may get money back: If you qualify for a refundable tax credit If your paycheck had federal income tax withheld If you made estimated tax payments Check your filing requirement Your requirement to file a tax return depends on your: Age Filing status Income Check if you need to file: If you’re a dependent on someone else’s tax return See filing requirements for dependents. If you were under 65 at the end of 2023 If your filing status is: File a tax return if your gross income was at least: Single $13,850 Head of household $20,800 Married filing jointly $27,700 (both spouses under 65) $29,200 (one spouse under 65) Married filing separately $5 Qualifying surviving spouse $27,700 If you were 65 or older at the end of 2023 If your filing status is: File a tax return if your gross income was at least: Single $15,700 Head of household $22,650 Married filing jointly $30,700 (both spouses 65 or older) Married filing separately $5 Qualifying surviving spouse $29,200 How to file your taxes: step by step Gather your documents Related Publication 501 (2023), Dependents, Standard Deduction, and Filing Information