Minimum Income Requirements for 2022 Tax Returns

Individuals whose incomes exceed certain levels must file tax returns. For tax year 2022, individuals making more than $12,950 would be eligible to pay taxes. But income isn’t the only factor involved. Numerous other circumstances can affect the requirement, too, because the thresholds depend on your filing status and associated factors. For example, if you're married and filing jointly, earning over $25,900 would qualify to pay taxes. There also are some situations in which you’d want to file a return even if you’re not required to.

Factors That Impact Income Thresholds for Taxes

Four factors generally determine whether you must file a tax return, and each circumstance may influence your gross income threshold. The four factors are:

• Whether someone else claims you as a dependent
• Whether you're married or single
• Your age
• Whether you're blind

Minimum Gross Income Thresholds for Taxes

The thresholds begin with your gross income—anything you receive in the form of payment that's not tax-exempt. Gross income can include money, services, property, or goods.

The thresholds cited here apply to income earned in 2022, which you report when you file your 2022 tax return in 2023. They're equal to the year’s standard deduction because you would deduct this amount from your gross income and only pay tax on the difference.

For example, you would owe no tax and would not be required to file a tax return if you’re single and earned up to $12,950 in 2022, because this is the amount of the 2022 standard deduction. Subtracting it would reduce your taxable income to $0. However, you would have to file a tax return if you earned $12,951 because you’d have to pay income tax on that additional dollar of income.

As of the 2022 tax year, the minimum gross income requirements are:

• Single and under age 65: $12,950
• Single and age 65 or older: $14,700
• Married filing jointly and both spouses are under age 65: $25,900
• Married filing jointly and one spouse is age 65 or older: $27,300
• Married filing jointly and both spouses are age 65 or older: $28,700
• Married filing separately at any age: $12,950
• Head of household and under age 65: $19,400
• Head of household and age 65 or older: $20,800
• Qualifying widow(er) under age 65: $25,900
• Qualifying widower age 65 or older: $27,300

Qualifying Rules for Standard Deductions

Various rules and requirements go into determining your filing status.

Head of Household

You must be unmarried on the last day of the tax year, pay more than half the cost of maintaining your home for the year, and have a qualifying dependent to file as head of household.

Widow or Widower

A qualifying widow(er) with a qualifying child dependent is entitled to use the same standard deduction as married taxpayers who file jointly for the two years following the year the spouse died. Other rules also apply.

Over 65 or Blind

Taxpayers who are 65 or older and blind persons get an additional standard deduction of $1,400 on top of the regular standard deduction. If they're single and without a surviving spouse, the additional standard deduction they can claim rises to $1,750.

Their filing requirements differ because of these additional amounts. Spouses can add an additional $2,800 if they’re married and they’re both over age 65 or blind, or $1,400 if only one spouse is over age 65 or blind. You get an additional $1,700 if you file as head of household as well, and qualifying widow(er)s get $1,400 under these circumstances.

Qualifying Rules if You Can Be Claimed as a Dependent

According to a draft of IRS Publication 501, you must file a tax return for 2022 under any of the following circumstances if you're single, someone else can claim you as a dependent, and you're not age 65 or older, or blind:

• Your unearned income was more than $1,150.
• Your earned income was more than $12,950.
• Your gross income was more than $1,150 or $400 plus your earned income up to $12,550, whichever is greater.

Dependents who are students must include taxable scholarships and fellowship grants in their incomes.

Unusual Tax-Filing Situations

If you owe any special taxes, you'll have to file a tax return even if you don't meet these income thresholds. These special taxes include the additional tax on a qualified retirement plan, such as an IRA or other tax-favored account. But if you only have to file a return because you owe a particular tax, you can submit IRS Form 5329 by itself instead.

Other special taxes include the Alternative Minimum Tax, and Social Security and Medicare taxes on tips that you didn't report to your employer.

You must file if you had net earnings from self-employment of at least $400, or if you had wages of $108.28 or more from a church or qualified church-controlled organization that's exempt from employer Social Security and Medicare taxes.

A return is required if you, your spouse, or a dependent were enrolled in coverage through a Marketplace plan, and received premium-tax-credit payments. You'll know whether this pertains to you because you'll receive a Form 1095-A detailing the payments.

Special Rules for Taxpayers Age 65 and Older

Taxpayers who are age 65 or older have different, more generous filing thresholds. You would be considered age 65 for tax purposes if you were born on Jan. 1, 1957. However, the age-65 rule doesn't apply to you if your income for the tax year was $5 or more and you were married but don't file a joint return.

For most people, Social Security benefits don’t count toward your income. However, they will if:

• You lived with your spouse at any time during the tax year and are submitting a married-filing-separate return.
• Half of your Social Security benefits plus your other gross income and tax-exempt interest exceeds $25,000 ($32,000 if married filing jointly.)

Why You Might Want To File a Tax Return Anyway

If your income falls below the minimum income requirements, you might want to file a return if it will earn you a tax refund. This would be the case if you had any taxes withheld from your income, such as withholding on wages or retirement plan distributions, so you overpaid your taxes, because the income falls below these filing thresholds. No tax would be due, and you'd be entitled to a refund of the money that was withheld.

Filing could also generate a tax refund if you're eligible for one or more of the other refundable tax credits, such as the Earned Income Credit. You'd have to file a tax return to calculate and claim the credit, and to request a refund from the IRS.

You might also want to file a return if you have been—or think you might be—a victim of identity theft. Filing a return puts the IRS on notice as to what your true income was for the year, and it prevents a thief from filing a false tax return using your name and Social Security number.

Frequently Asked Questions (FAQs)