Federal Tax Filing Requirement Thresholds

Researched by Thomas DeMichele Published - January 19, 2015
Last Updated - March 26, 2019

Everything You Need to Know About the Tax Filing Thresholds

Federal Tax Filing Requirement Thresholds are used to determine if you file your taxes or not. Filing threshold is based on Gross Income and filing status.

What is the tax filing threshold? The tax filing threshold for a single adult under 65 in 2018 is $12,000. The threshold however changes based on filing status. See the full list below.

FACT: Even if you don’t have to file, you may qualify for Medicaid. In many states, all adults qualify.

How Do Tax Filing Thresholds Work?

Federal Tax Filing Requirement Thresholds use Gross Income and filing status (e.g., single, married filing jointly, head of household) to determine if an individual has to file taxes or not. Even if you don’t have to file, you can choose to do so anyway.

How Do Filing Thresholds Work with ObamaCare?

Tax Filing Thresholds are used when determining the Individual Shared Responsibility Payment. You don’t owe the fee on amounts below the filing threshold. This is true even if you choose to file. They are also used in other instances when determining what taxes you pay.

FACT: You may also be eligible for other cost assistance programs outside of health care. So consider the advantages of filing taxes, even if you don’t have to.

What is the Tax Filing Threshold?

Tax filling thresholds change each year, the 2018 tax year tax filing thresholds are given below as an example, but make sure to see the current thresholds for the year you are filing taxes for in Publication 501 each year. For more information the IRS’s Do I Need to File a Tax Return?

NOTE: The tables and information below are copy and pasted from the HTML version of Publication 501 for the 2018 tax year. Feel free to check out the official document on the IRS website: Publication 501 (HTML).

Table 1. 2018 Filing Requirements Chart for Most Taxpayers

IF your filing status is… AND at the end of 2018 you were…* THEN file a return if your gross income was at least…**
single under 65 $12,000
65 or older $13,600
head of household under 65 $18,000
65 or older $19,600
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
qualifying widow(er) under 65 $24,000
65 or older $25,300
* If you were born before January 2, 1954, you’re considered to be 65 or older at the end of 2018. (If your spouse died in 2018, see Death of spouse, later. If you’re preparing a return for someone who died in 2018, see Death of taxpayer, later.
** Gross income means all income you receive in the form of money, goods, property, and services that isn’t exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you’re married filing a separate return and you lived with your spouse at any time during 2018 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
*** If you didn’t live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

Table 2. 2018 Filing Requirements for Dependents

 

See Dependents to find out if you are a dependent.

 
If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return.
In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
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 If your gross income was $4,150 or more, you usually can’t be claimed as a dependent unless you are a qualifying child. For details, see Dependents.
Single dependents—Were you either age 65 or older or blind?
□ No. You must file a return if any of the following apply.

  1. Your unearned income was more than $1,050.
  2. Your earned income was more than $12,000.
  3. Your gross income was more than the larger of—
    1. $1,050, or
    2. Your earned income (up to $11,650) plus $350.
□ Yes. You must file a return if any of the following apply.

  1. Your unearned income was more than $2,650 ($4,250 if 65 or older and blind).
  2. Your earned income was more than $13,600 ($15,200 if 65 or older and blind).
  3. Your gross income was more than the larger of—
    1. $2,650 ($4,250 if 65 or older and blind), or
    2. Your earned income (up to $11,650) plus $1,950 ($3,550 if 65 or older and blind).
Married dependents—Were you either age 65 or older or blind?
□ No. You must file a return if any of the following apply.

  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $1,050.
  3. Your earned income was more than $12,000.
  4. Your gross income was more than the larger of—
    1. $1,050, or
    2. Your earned income (up to $11,650) plus $350.
□ Yes. You must file a return if any of the following apply.

  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $2,350 ($3,650 if 65 or older and blind).
  3. Your earned income was more than $13,300 ($14,600 if 65 or older and blind).
  4. Your gross income was more than the larger of—
    1. $2,350 ($3,650 if 65 or older and blind), or
    2. Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).

Get the official IRS guidelines for preparing your 2018 tax returns filed in 2019 or the quick IRS sheet on calculating payments for the ACA.

If you are calculating the Shared Responsibility Payment, see our guide to the payment.

Author: Thomas DeMichele

Thomas DeMichele is the head writer and founder of ObamaCareFacts.com, FactsOnMedicare.com, and other websites. He has been in the health insurance and healthcare information field since 2012. ObamaCareFacts.com is a...

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