Filing Requirements The following table will help you determine whether you must file a tax return, based on your: Age at the end of the tax year, Gross income, and Filing status. Who Must File Filing Income Was Status Is: At Least: Single Under 65 $7,450 65 or older 8,550 Married, filing jointly Both under 65 13,400 One spouse 65 or older 14,300 Both 65 or older 15,200 Not living with spouse at end of year (or on date spouse died) 2,900 Married, filing separately All (any age) 2,900 Head of household Under 65 9,550 65 or older 10,650 Qualifying widow(er) with dependent child Under 65 10,500 65 or older 11,400 Dependent's return. If you can claim someone as a dependent on your tax return (for example, your child or parent), that person must generally also file his or her own tax return if any of the following apply. Your dependent had only earned income, such as salary or wages, and the total was more than $5,650 ($6,750 if 65 or older and blind). Your dependent had only unearned income, such as interest and dividends, and the total was more than $750. Your dependent had both earned and unearned income, and the total was more than $750. Self-employed. You must file an income tax return if you are self-employed and you had net earnings of $400 or more from self-employment, even if you do not otherwise have to file a return. See chapter 15. Certain credits. You must also file a return if you received any advance earned income credit payments from your employer. In addition, you should file a return if you are eligible for the earned income credit or the additional child tax credit. Refund. Even if you do not otherwise have to file a return, you should file one if you are due a refund of any income tax withheld. More information. See the Form 1040 instructions for more information on who must file a return.