Tax Filing Requirements

* If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or if you are preparing a return for someone who died in 2023, see Pub. 501.)

** Gross income means all income you received 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 are married filing a separate return and you lived with your spouse at any time during 2023, 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 Instructions for Form 1040 or Pub. 915 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 2023 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

2023 Filing Requirements for Dependents

If your parents (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 earned and unearned income.

Single dependents

If you were NOT either age 65 years or older or blind, you must file a return if any of the following apply.

• Your unearned income was more than $1,250.
• Your earned income was more than $13,850.
• Your gross income was more than the larger of:
  • $1,250, or
  • Your earned income (up to $13,450) plus $400.

If you were either age 65 years or older or blind, you must file a return if any of the following apply.

• Your unearned income was more than $3,100 ($4,950 if 65 or older and blind).
• Your earned income was more than $15,700 ($17,550 if 65 or older and blind).
• Your gross income was more than the larger of:
  • $3,100 ($4,950 if 65 or older and blind), or
  • Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Married Dependents

If you were NOT either age 65 years or older or blind, you must file a return if any of the following apply.

• Your unearned income was more than $1,250.
• Your earned income was more than $13,850.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of:
  • $1,250, or
  • Your earned income (up to $13,450) plus $400.

If you were either age 65 years or older or blind, you must file a return if any of the following apply.

• Your unearned income was more than $2,750 ($4,250 if 65 or older and blind).
• Your earned income was more than $15,350 ($16,850 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of:
  • $2,750 ($4,250 if 65 or older and blind), or
  • Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

Other Situations When You Must File a 2023 Return

You must file a return if any conditions below apply for 2023.

1. You owe any special taxes, including any of the following.
   • Alternative minimum tax
   • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
   • Household employment taxes
   • Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes
   • Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts
   • Recapture taxes
2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

​Source: 2023 Tax Guide

* If you were born before January 2, 1958, you're considered to be 65 or older at the end of 2022. (If your spouse died in 2022, see Death of spouse, later. If you're preparing a return for someone who died in 2022, 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 2022, 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 and 1040-SR 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 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

2022 Filing Requirements for Dependents

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.

Single dependents

If you were NOT either age 65 years or older or blind, you must file a return if any of the following apply:

• Your unearned income was more than $1,150.
• Your earned income was more than $12,950.
• Your gross income was more than the larger of:
  • $1,150, or
  • Your earned income (up to $12,550) plus $400.

If you were either age 65 years or older or blind, you must file a return if any of the following apply:

• Your unearned income was more than $2,900 ($4,650 if 65 or older and blind).
• Your earned income was more than $14,700 ($16,450 if 65 or older and blind).
• Your gross income was more than the larger of:
  • $2,900 ($4,650 if 65 or older and blind), or
  • Your earned income (up to $12,550) plus $2,150 ($3,900 if 65 or older and blind).

Married Dependents

If you were NOT either age 65 years or older or blind, you must file a return if any of the following apply:

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was more than $1,150.
• Your earned income was more than $12,950.
• Your gross income was more than the larger of:
  • $1,150, or
  • Your earned income (up to $12,550) plus $400.

If you were either age 65 years or older or blind, you must file a return if any of the following apply:

• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was more than $2,550 ($3,950 if 65 or older and blind).
• Your earned income was more than $14,350 ($15,750 if 65 or older and blind).
• Your gross income was more than the larger of:
  • $2,550 ($3,950 if 65 or older and blind), or
  • Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind).

Other Situations When You Must File a 2022 Return

You must file a return if any conditions below apply for 2022:

1. You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following.
   • Alternative minimum tax.
   • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
   • Social security or Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
   • Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
   • Household employment taxes.
   • Recapture taxes.
2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
7. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).

​Source: 2022 Tax Guide