IRS Filing Requirements

Requirements set by the IRS for residents, nonresidents and children

IRS Filing Requirements

Requirements Provided By the IRS
Federal Filing Requirements - 2023

IF your filing status is ... AND at the end of 2023 you were* ... THEN file a return if your gross income** was at least ...
Single Under 65 $13,850
Single65 or older$15,700
Married Filing Jointly***under 65 (both spouses)$27,700
Married Filing Jointly***65 or older (one spouse)$29,200
Married FIling Jointly***65 or older (both spouses)$30,700
Married Filing Separatelyany age$5
Head of HouseholdUnder 65$20,800
Head of Household65 or older$22,650
Qualifying surviving spouseUnder 65$27,700
Qualifying surviving spouse65 or older$29,200

*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). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 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 lines 6a and 6b 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, do not 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.

****Even if you are not required to file a federal income tax return, you should file a return if you are due a refund.

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