Filing Requirements for 2018 & 2019

MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2018

FILING STATUSUNDER 65OVER 65
Single$12,000$13,600
Head of Household$18,000$19,600
Married, Filing Jointly$24,000$25,300 (1 spouse)
$26,600 (2 spouses)
Married, Filing Separately$5$5
Qualifying Widow(er)$24,000$25,300

MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2019

Filing StatusUnder 65Over 65
Single$12,200$13,850
Head of Household$18,350$20,000
Married, Filing Jointly$24,400$25,700 (1 spouse)
$27,000 (2 spouses)
Married, Filing Separately$5$5
Qualifying Widow(er)$24,400$25,700
 

 
 

 

You must file a tax return if any of the following applies:

  • Special taxes are owed such as, AMT, additional taxes related to retirement plans, HSA, qualified tuition programs, household employment taxes, uncollected tax on tips, recapturing certain tax credits, etc.

  • Advance EIC payments received from employer

  • Advance payments of the Premium Credit (health insurance marketplace)

  • Net earnings from self-employment are at least $400

  • Wages over $108 earned from church exempt from Social Security taxes