Tax Tip – Gross Income Filing Requirements for U.S. Citizens by Year

Tax Tips provided by Don Fitch, CPA

Whether a taxpayer who is a U.S. citizen or resident must file a return depends on the taxpayer’s gross income, filing status, and age.

Generally, a U.S. Citizen or resident who cannot be claimed as a dependent on another’s return must file if his or her gross income reaches the following levels:

2021 Gross Income Filing Thresholds:

Single and under 65 $ 12,550

Single and 65 or older 14,250

Married filing jointly, under 65 (both spouses) 25,100

Married filing jointly, 65 or older (one spouse) 26,450

Married filing jointly, 65 or older (both spouses) 27,800

Married filing separately, any age * 0

Head of household, under 65 18,800

Head of household, 65 or older 20,500

Surviving spouse with dependent child, under 65 25,100

Surviving spouse with dependent child, 65 or older 26,450

  • Beginning in 2018, under changes made by TCJA, if

either spouse files separately, the other spouse is

required to file a return, without exception.

—————————————————–

2020 Gross Income Filing Thresholds:

Single and under 65 $ 12,400

Single and 65 or older 14,050

Married filing jointly, under 65 (both spouses) 24,800

Married filing jointly, 65 or older (one spouse) 26,100

Married filing jointly, 65 or older (both spouses) 27,400

Married filing separately, any age * 0

Head of household, under 65 18,650

Head of household, 65 or older 20,300

Surviving spouse with dependent child, under 65 24,800

Surviving spouse with dependent child, 65 or older 26,100

  • Beginning in 2018, under changes made by TCJA, if

either spouse files separately, the other spouse is

required to file a return, without exception.

—————————————————

2019 Gross Income Filing Thresholds:

Single and under 65 $ 12,200

Single and 65 or older 13,850

Married filing jointly, under 65 (both spouses) 24,400

Married filing jointly, 65 or older (one spouse) 25,700

Married filing jointly, 65 or older (both spouses) 27,000

Married filing separately, any age * 0

Head of household, under 65 18,350

Head of household, 65 or older 20,000

Surviving spouse with dependent child, under 65 24,400

Surviving spouse with dependent child, 65 or older 25,700

  • Beginning in 2018, under changes made by TCJA, if

either spouse files separately, the other spouse is

required to file a return, without exception.

—————————————————-

2018 Gross Income Filing Thresholds:

Single and under 65 $ 12,000

Single and 65 or older 13,600

Married filing jointly, under 65 (both spouses) 24,000

Married filing jointly, 65 or older (one spouse) 25,300

Married filing jointly, 65 or older (both spouses) 26,600

Married filing separately, any age* 0

Head of household, under 65 18,000

Head of household, 65 or older 19,600

Surviving spouse with dependent child, under 65 24,000

Surviving spouse with dependent child, 65 or older 25,300

  • Beginning in 2018, under changes made by TCJA, if

either spouse files separately, the other spouse is

required to file a return, without exception.

——————————————————

2017 Gross Income Filing Thresholds:

Single and under 65 $ 10,400

Single and 65 or older 11,950

Married filing jointly, under 65 (both spouses) 20,800

Married filing jointly, 65 or older (one spouse) 22,050

Married filing jointly, 65 or older (both spouses) 23,300

Married filing separately, any age 4,050

Head of household, under 65 13,400

Head of household, 65 or older 14,950

Surviving spouse with dependent child, under 65 16,750

Surviving spouse with dependent child, 65 or older 18,000

—————————————————–

2016 Gross Income Filing Thresholds:

Single and under 65 $ 10,350

Single and 65 or older 11,900

Married filing jointly, under 65 (both spouses) 20,700

Married filing jointly, 65 or older (one spouse) 21,950

Married filing jointly, 65 or older (both spouses) 23,200

Married filing separately, any age 4,050

Head of household, under 65 13,350

Head of household, 65 or older 14,900

Surviving spouse with dependent child, under 65 16,650

Surviving spouse with dependent child, 65 or older 17,900

—————————————————–

2015 Gross Income Filing Thresholds:

Single and under 65 $ 10,300

Single and 65 or older 11,850

Married filing jointly, under 65 (both spouses) 20,600

Married filing jointly, 65 or older (one spouse) 21,850

Married filing jointly, 65 or older (both spouses) 23,100

Married filing separately, any age 4,000

Head of household, under 65 13,250

Head of household, 65 or older 14,800

Surviving spouse with dependent child, under 65 16,600

Surviving spouse with dependent child, 65 or older 17,850

—————————————————–

2014 Gross Income Filing Thresholds:

Single and under 65 $ 10,150

Single and 65 or older 11,700

Married filing jointly, under 65 (both spouses) 20,300

Married filing jointly, 65 or older (one spouse) 21,500

Married filing jointly, 65 or older (both spouses) 22,700

Married filing separately, any age 3,950

Head of household, under 65 13,050

Head of household, 65 or older 14,600

Surviving spouse with dependent child, under 65 16,350

Surviving spouse with dependent child, 65 or older 17,550

—————————————————–

2013 Gross Income Filing Thresholds:

Single and under 65 $ 10,000

Single and 65 or older 11,500

Married filing jointly, under 65 (both spouses) 20,000

Married filing jointly, 65 or older (one spouse) 21,200

Married filing jointly, 65 or older (both spouses) 22,400

Married filing separately, any age 3,900

Head of household, under 65 12,850

Head of household, 65 or older 14,350

Surviving spouse with dependent child, under 65 16,100

Surviving spouse with dependent child, 65 or older 17,300

——————————————————

2012 Gross Income Filing Thresholds:

Single and under 65 $ 9,750

Single and 65 or older 11,200

Married filing jointly, under 65 (both spouses) 19,500

Married filing jointly, 65 or older (one spouse) 20,650

Married filing jointly, 65 or older (both spouses) 21,800

Married filing separately, any age 3,800

Head of household, under 65 12,500

Head of household, 65 or older 13,950

Surviving spouse with dependent child, under 65 15,700

Surviving spouse with dependent child, 65 or older 16,850

——————————————————

2011 Gross Income Filing Thresholds:

Single and under 65 $9,500

Single and 65 or older $10,950

Married filing jointly, under 65 (both spouses) $19,000

Married filing jointly, 65 or older (one spouse) $20,150

Married filing jointly, 65 or older (both spouses) $21,300

Married filing separately, any age $3,700

Head of household, under 65 $12,200

Head of household, 65 or older $13,650

Surviving spouse with dependent child, under 65 $15,300

Surviving spouse with dependent child, 65 or older $16,450

——————————————————

2010 Gross Income Filing Thresholds:

Single and under 65 $9,350

Single and 65 or older $10,750

Married filing jointly, under 65 (both spouses) $18,700

Married filing jointly, 65 or older (one spouse) $19,800

Married filing jointly, 65 or older (both spouses) $20,900

Married filing separately, any age $3,650

Head of household, under 65 $12,050

Head of household, 65 or older $13,450

Surviving spouse with dependent child, under 65 $15,050

Surviving spouse with dependent child, 65 or older $16,150

DON FITCH, CPA
74478 Highway 111 #3
Palm Desert, CA 92260

Toll Free: (877)CPA-Help or (877)272-4357
Cell: (760)567-3110
Fax: (760)836-0968

Email: DonFitchCPA@paylesstax.com
Website: http://www.paylesstax.com

Allow us to Help you complete your Tax Returns from 1913 to present (100+ Years) and for any of the 50 States.
This blog post is intended to serve solely as an aid in continuing tax education for Don Fitch Accountancy blog and email members. Due to the constantly changing nature of the subject of the materials, this product is not appropriate to serve as the sole resource for any federal tax, accounting opinion, tax return position, and must be supplemented for such purposes with other current authoritative materials. The information in this blog post has been carefully compiled from sources believed to be reliable, but its accuracy is not guaranteed. In addition, Don Fitch Accountancy is not engaged in rendering legal or other professional services and will not be held liable for any actions or suits based on this blog post, email, or comments made during the above presentation. If legal advice or other expert assistance is required, seek the services of a competent professional.

(Updated 02/14/2021 09:20)

Published by Don Fitch, CPA

Offers in Compromise, Wage Levy Releases, Installment Agreements, IRS Audits, and much more IRS assistance. Also, allow us to Help you complete your Tax Returns from 1913 to present (100+ Years) and for any of the 50 States.

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