These rules apply to all U.S. citizens (wherever you live) and to resident aliens. Here’s a practical guide to see if you must file, when to file, how to extend, and the most common “must-file” triggers beyond income.
Do you have to file?
Start with the income thresholds in Chart A (most people) or Chart B (if someone can claim you as a dependent). Also check Chart C for other situations that require filing even if your income is below the threshold.
U.S. citizens with income from a U.S. territory: see Pub. 570. Residents of Puerto Rico: see Tax Topic 901.
Chart A — For Most People (TY 2024)
| Filing status | Age at end of 2024* | File if your gross income was at least… |
|---|---|---|
| Single | Under 65 | $14,600 |
| Single | 65 or older | $16,550 |
| Married filing jointly | Both under 65 | $29,200 |
| Married filing jointly | One 65+ | $30,750 |
| Married filing jointly | Both 65+ | $32,300 |
| Married filing separately | Any age | $5 |
| Head of household | Under 65 | $21,900 |
| Head of household | 65 or older | $23,850 |
| Qualifying surviving spouse | Under 65 | $29,200 |
| Qualifying surviving spouse | 65 or older | $30,750 |
*Born January 1, 1960? You’re considered age 65 at the end of 2024. “Gross income” includes all taxable income (worldwide) and gains; don’t subtract losses when testing the threshold. Social Security is excluded unless special rules apply.
Chart B — For Children and Other Dependents
If a parent (or someone else) can claim you, use these tests. “Unearned” = interest, dividends, cap gain distributions, unemployment, taxable Social Security, pensions, annuities, trust distributions. “Earned” = wages, tips, self-employment, taxable scholarships/fellowships.
Single dependents — NOT age 65+ or blind
- File if unearned income > $1,300, or
- earned income > $14,600, or
- gross income > larger of $1,300 or earned income (up to $14,150) + $450.
Single dependents — age 65+ or blind
- File if unearned income > $3,250 ($5,200 if 65+ and blind), or
- earned income > $16,550 ($18,500 if 65+ and blind), or
- gross income > larger of $3,250 ($5,200 if 65+ and blind) or earned income (up to $14,150) + $2,400 ($4,350 if 65+ and blind).
Married dependents — NOT age 65+ or blind
- File if unearned income > $1,300, or
- earned income > $14,600, or
- gross income ≥ $5 and spouse files separately and itemizes, or
- gross income > larger of $1,300 or earned income (up to $14,150) + $450.
Married dependents — age 65+ or blind
- File if unearned income > $2,850 ($4,400 if 65+ and blind), or
- earned income > $16,150 ($17,700 if 65+ and blind), or
- gross income ≥ $5 and spouse files separately and itemizes, or
- gross income > larger of $2,850 ($4,400 if 65+ and blind) or earned income (up to $14,150) + $2,000 ($3,550 if 65+ and blind).
Chart C — Other Situations When You Must File
- You owe special taxes on Schedule 2 (for example: AMT; additional tax on IRAs/other plans; household employment taxes; Social Security/Medicare tax on unreported tips or on wages from an employer that didn’t withhold; recapture taxes; certain HSA/Archer/Medicare Advantage MSA taxes).
- You (or spouse) received distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
- You had self-employment net earnings ≥ $400.
- You had $108.28+ in wages from a church or church-controlled organization exempt from FICA/Medicare.
- Advance payments of the Premium Tax Credit were made for you/spouse/dependent for Marketplace coverage.
- Section 965 inclusion/deferred tax obligations apply.
- You bought a new or used clean vehicle and transferred the credit to the dealer at purchase (must file with Form 8936 + Schedule A (Form 8936)).
Premium Tax Credit (APTC): You must reconcile
If anyone on your return had Marketplace coverage with advance PTC in 2024, you must file a 2024 return and attach Form 8962, using info from Form 1095-A. This applies even if someone else enrolled you. (If you’re someone else’s dependent, you don’t attach Form 8962.)
Option: Include a child’s income on your return (Form 8814)
If conditions are met, you may elect to report a child’s income (child under 19, or full-time student under 24, at year-end) on your return using Form 8814 so the child doesn’t file a separate return. A child born Jan 1, 2001 is considered 24 at end of 2024 — don’t use Form 8814 for such a child.
Resident, nonresident & dual-status aliens
These rules also apply if you were a resident alien (generally via green-card test or substantial-presence test). You may also qualify for treaty benefits; see Pub. 519.
When & where to file
- Due date: File Form 1040/1040-SR by April 15, 2025 (interest/penalties may apply after this date).
- Combat zone/contingency operations: You may have extra time; see Pub. 3.
- E-file: If you e-file, don’t mail a paper copy.
- Mailing addresses: See the chart at the end of the instructions for returns filed in 2025. Addresses may change after 2025; check IRS.gov/Form1040 for updates.
If you can’t file on time (Form 4868)
Standard 6-month extension
File Form 4868 by the original due date to get an automatic 6-month extension to file. This doesn’t extend time to pay. Interest (and possibly penalties) accrues on any unpaid tax from April 15, 2025.
Automatic 2-month extension for certain taxpayers abroad
If on the due date you live and work outside the U.S. & Puerto Rico (or you’re on military/naval duty outside the U.S. & Puerto Rico), you get an extra 2 months to file and pay. Interest still accrues. Include a statement explaining how you qualify. If you still can’t file by the end of those 2 months, you can request an additional 4 months by filing Form 4868 no later than June 16, 2025. (Extra 4 months extends filing time only, not payment.)
Private Delivery Services (PDS)
You may use an IRS-designated PDS to meet the “timely mailed = timely filed/paid” rule. Only the services below qualify. Use IRS.gov/PDS for updates and PDS street addresses (different from P.O. boxes).
UPS
Next Day Air Early A.M.; Next Day Air; Next Day Air Saver; 2nd Day Air; 2nd Day Air A.M.; Worldwide Express Plus; Worldwide Express.
FedEx
First Overnight; Priority Overnight; Standard Overnight; 2 Day; International Next Flight Out; International Priority; International First; International Economy.
DHL
Express 9:00; Express 10:30; Express 12:00; Express Worldwide; Express Envelope; Import Express 10:30; Import Express 12:00; Import Express Worldwide.
