Individuals who exceeded certain income levels must file tax returns. Factors that determine whether you must file a return include your age, if you’re blind, if you’re married, and whether you’re someone else’s dependent. Each of these factors has a gross income threshold.
Gross Income Thresholds
Gross income is defined as the amount of money you earn that is not exempt from taxes like money and property. The following thresholds apply to 2019 tax returns for 2020:
| Single under age 65 | $12,200 |
| Single age 65 or older | $13,850 |
| Married filing jointly, both spouses under 65 | $24,400 |
| Married filing jointly, one spouse age 65 or older | $25,700 |
| Married filing jointly, both spouses 65 or older | $27,000 |
| Married filing separately, any age | $5.00 |
| Head of household under age 65 | $18,350 |
| Head of household age 65 or older | $20,000 |
| Qualifying widow(er) under age 65 | $24,400 |
| Qualifying widow(er) age 65 or older | $25,700 |
A key provision of the Tax Cuts and Jobs Act (TCJA) was the elimination of the personal exemption. The change has a major effect on both federal tax filers and those who pay state income taxes. This means that the filing requirement during this period is equal to the standard deduction for your filing status regardless of status.
The standard deductions for those under age 65 are as follows:
- Single – $12,200
- Married Filing Jointly – $24,400
- Head of Household – $18,350
- Qualifying Widow(er) – $24,400
Taxpayers who are 65 or older and are blind earn an extra tax deduction in addition to the standard deduction. They can get an additional $1,300 per spouse if married or $1,650 if single or the head of the household.
Older Dependents
Single dependents age 65 or older or blind qualified for the higher standard deduction must file a 2019 return if their unearned income was more than $2,750 ($4,400 if both are 65 or older and blind); earned income was more than $13,850 ($15,500 if both are 65 or older and blind); gross income was more than the larger of $2,750 ($4,400 if both 65 or older and blind); or on earned income up to $11,850 plus $2,000 ($3,650 if 65 or older and blind)
For married dependents age 65 or older or blind, they must file a return if they have unearned income over $2,400 ($3,700 if both are 65 or older and blind); earned income over $13,500 ($14,800 if both are 65 or older and blind); gross income was at least $5; gross income was more than the larger of $2,400 ($3,700 if both 65 or older and blind).
Younger Dependents
If you’re single and not aged 65 or older or blind, you must file a tax return if you have unearned income was over $1,100; earned income over $12,200; or your gross income was over $1,100.
Other Tax Situations
If you don’t meet the previous criteria, you may need to file a tax return if you owe special taxes like additional taxes on a qualified retirement plan, Alternative Minimum Tax, or taxes on wages from an employer who did not withhold the taxes. In addition, you will need to file a return if your spouse or a dependent was enrolled in coverage through the Healthcare.gov Marketplace. Moreover, you will need to file a return if you’re expecting a refund.
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