- Some Americans don't owe federal income tax because they don't make more than the standard deduction.
- Even if you aren't required to file a return, you may want to so you can claim refundable credits.
- Many people who don't pay federal income tax do work and owe payroll taxes.
A tax return lets the IRS know how much and what types of income you earned during the previous year. It also allows you to claim tax credits and deductions that reduce how much you owe.
The IRS receives more than 160 million individual tax returns annually. But not everyone who earns money in the U.S. necessarily needs to file one.
Not "losing" a portion of your paycheck to income taxes may sound nice to some, but it's not a luxury. Millions of Americans don't owe taxes on their income and aren't required to file a tax return because they don't earn enough money.
Those who hold a job are still subject to payroll taxes, which support Social Security, Medicare, and unemployment insurance. And some taxes are certain for everyone, regardless of income, including sales taxes, excise taxes, and property taxes.
Still, it's a good idea for anyone who qualifies for refundable tax credits or who had taxes withheld from their paychecks to submit a tax return. Not submitting a tax return means no refund.
2024 filing requirements based on income and filing status
Every taxpayer is entitled to an annual standard deduction — a portion of income not subject to income tax. If your annual income is less than the standard deduction for your filing status, you generally won't owe tax and therefore don’t need to file.
| Filing status | Standard deduction for 2024 (taxes you file in 2025) |
| Single | $14,600 |
| Married, filing jointly | $29,200 |
| Married, filing separately | $14,600 |
| Head of household | $21,900 |
If you are over age 65 and/or blind, you're eligible for an additional standard deduction:
| Filing status | Additional standard deduction for 2024 (taxes you file in 2025) |
| Single; 65 or older or blind | $1,950 |
| Single; 65 or older and blind | $3,900 |
| Married; 65 or older or blind | $1,550 per qualifying individual |
| Married; 65 or older and blind | $3,100 per qualifying individual |
The standard deduction is taken before taxable income is calculated and can wipe out your total tax liability if you didn't earn enough.
However, the amount of money you make isn't the only factor the IRS uses to decide whether or not you need to file a tax return.
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Situations when you may need to file even if below the threshold
Even if you aren't required to file a tax return, you'll need to do so if you want to get a refund of overpaid taxes or claim refundable tax credits.
Filing a tax return isn't just for paying taxes. If you don't owe income tax and aren't required to file for any other reason, you may still want to so that you can get money back in your pocket.
If you had a job that withheld taxes from your paycheck, you may be entitled to a refund if you paid too much. Filing a tax return is the only way to get that money.
Also, if you qualify for any of the following tax credits, you should file to get your refund:
- Earned Income Tax Credit
- Child Tax Credit or Additional Child Tax Credit
- Child and Dependent Care Credit
- American Opportunity Tax Credit
- Premium Tax Credit
- Health Coverage Tax Credit
Exceptions and special circumstances
Dependents
People who are claimed as an adult or child dependent have to file a tax return in some situations. The trigger for filing is largely based on the amount of earned or unearned income the person had during the tax year.
Earned income is salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Unearned income and earned income combined equals gross income.
Dependent children who have earned income of more than $14,600 in 2024 will likely be required to file a tax return and may owe some income tax. Even if their income is less than that, it might still be a good idea for them to file a return if income taxes were withheld from their paycheck.
Unearned income is taxable interest, ordinary dividends, and capital gains distributions — essentially investment income. It also includes unemployment compensation, taxable Social Security benefits, pensions, annuities, and unearned income distributions from a trust.
Nonresident aliens and other situations
You also must file a federal tax return if you are a U.S. citizen, a resident alien (someone who has passed the green card test or substantial presence test), and:
- You are married but filing separate returns and earned at least $5 in gross income
- You collected unemployment benefits, which are taxable
- You were self-employed and earned at least $400
- You owe special taxes, including alternative minimum tax (AMT) or household employment taxes
- You, your spouse, or dependent received advance payments of the Premium Tax Credit or the Health Coverage Tax Credit
- You (or your spouse if filing jointly) received distributions from a health savings account, Archer MSA, or Medicare Advantage MSA
You must file if you are a nonresident alien, and any of the following apply:
- You were a nonresident alien and engaged in a trade or business in the U.S.
- You represented a deceased individual, estate, or trust that had to file Form 1040-NR
Consequences of not filing when required
Not filing your tax return on time can result in penalties and interest charges on your balance if you owe money. The deadline for most taxpayers is April 15, 2025, but you may qualify for an automatic extension if you've been affected by a federally declared disaster.
You can also file a tax extension on your own, which pushes your due date to October 15. You should still pay your bill by your original deadline, though, or risk facing penalties and interest. If you can't pay it in full, the IRS has reasonable payment plans.
If you're due a tax refund, you won't get it until you file and your return has been processed.
FAQs about who needs to file taxes
If you're unsure whether you need to file taxes, use the IRS Interactive Tax Assistant tool to see if you have a filing requirement. Estimated completion time is 12 minutes.
Yes, even if you're not required to you can and should still file to claim a refund of overpaid taxes or to claim refundable tax credits, including the Earned Income Tax Credit or the Child Tax Credit.
The deadline to file 2024 individual federal income tax returns is April 15, 2025 for most taxpayers. However, the IRS granted automatic extensions to millions of residents in federally declared disaster areas. Check your deadline here.
