Key takeaways
- The IRS income threshold for filing taxes varies by filing status, age, and income type. For 2023, a single filer under 65 must earn at least $13,850 before filing is required.
- Self-employment income has its own rule: if you earned $400 or more in net self-employment income, you must file regardless of your other income or age.
- Married couples filing separately face the lowest threshold of all: just $5 in gross income triggers a filing requirement.
- Even if you are not required to file, doing so is often worth it. Unclaimed refunds and credits like the Earned Income Tax Credit expire after three years.
- IRS Publication 501 is updated each year with the current thresholds. When in doubt, check the current year's version before deciding not to file.
The question of how much money you can make without filing taxes comes up more often than you might expect. Not just for people with low incomes, but for freelancers with a slow year, retirees on fixed income, college students with a part-time job, and anyone whose financial situation changed. The answer is not a single number. It depends on your filing status, your age, and what kind of income you earned.
Here is what the IRS actually requires, and what you should think about before deciding to skip filing altogether.
Do I need to file taxes?
Not everyone is required to file a federal income tax return. Whether you need to file depends on four main factors: your gross income, your filing status, your age, and whether you have any special tax situations. If your income falls below the threshold for your specific situation, the IRS does not require you to file.
That said, there are special tax situations that can trigger a filing requirement regardless of income. These include owing household employment taxes, receiving distributions from a Health Savings Account (HSA), Medicare Advantage MSA, or Archer Savings Account, receiving advance payments of the premium tax credit, or owing the alternative minimum tax (AMT). If any of these apply to you, you need to file even if your income is otherwise below the threshold.
A quick checklist: you do not need to file if all of the following are true:
- Your gross income is below the threshold for your filing status and age
- You earned less than $400 in net self-employment income
- You do not owe any special taxes
- You did not receive HSA, Medicare Advantage MSA, or Archer Savings Account distributions
- You (or a dependent) did not receive advance premium tax credit payments
You do need to file if any of these are true:
- Your gross income meets or exceeds the threshold for your filing status and age
- You are married filing separately with $5 or more in gross income
- You earned $400 or more in net self-employment income
- You owe one or more special taxes listed above
How much can I earn without filing based on filing status?
Your filing status is the first thing that determines your threshold. The IRS recognizes five statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. Each carries a different gross income threshold, which is effectively tied to the standard deduction for that status.
For the 2023 tax year (returns filed in 2024), the gross income thresholds for filers under 65 were:
| Filing Status | Gross Income Threshold (under 65) |
|---|---|
| Single | $13,850 |
| Married Filing Jointly | $27,700 |
| Married Filing Separately | $5 |
| Head of Household | $20,800 |
| Qualifying Surviving Spouse | $27,700 |
Notice the outlier: Married Filing Separately carries a threshold of just $5. This is not a typo. If you are married and filing separate returns, you must file if you have virtually any income at all. This is one reason most married couples benefit from filing jointly.
To choose the right filing status, work through the IRS criteria in order. Single applies to anyone who is unmarried, divorced, or legally separated. Head of Household applies if you are unmarried and paid more than half the cost of keeping up a home for a qualifying person. Use the correct status for your actual situation because it directly affects both your threshold and your tax liability.
How does age change the IRS filing threshold?
If you are 65 or older, your standard deduction is higher, which raises the gross income threshold before filing is required. The IRS considers you 65 for the purposes of filing requirements if you turn 65 on or before January 1 of the following year (so someone turning 65 on January 1, 2024, is considered 65 for 2023 filing purposes).
For 2023, the adjusted thresholds for filers 65 or older were:
| Filing Status | Threshold (one spouse 65+) | Threshold (both spouses 65+) |
|---|---|---|
| Single (65+) | $15,700 | N/A |
| Married Filing Jointly | $29,200 | $30,700 |
| Head of Household (65+) | $22,650 | N/A |
Taxpayers who are legally blind receive the same additional standard deduction as filers over 65, regardless of age. If you are both legally blind and 65 or older, both additions apply and stack.
What are the self-employment income rules for taxes?
Self-employment income has its own filing threshold, and it is much lower than the standard deduction thresholds above. If you earned $400 or more in net self-employment income during the year, you must file a federal tax return regardless of your age, filing status, or other income. The $400 figure refers to net income (revenue minus deductible business expenses), not gross revenue.
The IRS defines self-employment income broadly. It includes 1099 contract work, freelance projects, side income from platforms like Etsy or Upwork, and informal income like dog-walking, tutoring, or babysitting. If you are unsure whether a source counts, assume it does and consult a tax professional before deciding to skip filing.
Self-employment also triggers self-employment tax (SE tax), which covers Social Security and Medicare contributions that a traditional employer would otherwise split with you. SE tax is calculated on Schedule SE and is separate from income tax. Even if your income is low enough that you owe no income tax, you may still owe SE tax on self-employment earnings above $400.
If you are a freelancer or run a one-person business, the relevant tax forms are:
- Form 1040 with Schedule C (profit or loss from business) for sole proprietors
- Schedule SE for calculating self-employment tax
- Form 1065 if you operate as a partnership
- Form 1120 if you operate as a C-Corp or S-Corp
What income rules apply to dependents?
Dependents claimed on someone else's tax return have separate filing requirements. The thresholds are lower, and the rules differ depending on whether the income is earned (wages, tips, salaries) or unearned (interest, dividends, capital gains).
For 2023, a dependent under 65 who is not blind must file if any of the following apply:
- Earned income only: more than $13,850
- Unearned income only: more than $1,250
- Combined earned and unearned: more than the larger of $1,250 or earned income plus $400 (up to $13,850)
Unearned income for dependents can also trigger what is called the "kiddie tax," where a child's unearned income above a threshold is taxed at the parent's rate rather than the child's. This applies to children under 19, or under 24 if they are full-time students. The kiddie tax rules are detailed in IRS Form 8615.
How much can a small business earn before filing taxes?
If you own a corporation (a C-Corp or S-Corp), the answer is zero dollars. Corporations must file a tax return regardless of income. This rule also applies to LLCs that have elected to be taxed as a corporation.
For sole proprietors, partnerships, and single-member LLCs (which are taxed as disregarded entities by default), the self-employment threshold applies: you must file if your net self-employment income is $400 or more. If the business operates at a loss or below $400 in net income, filing is not required on that business income alone, though other income sources may still trigger a requirement.
IRS Publication 17 and Publication 501 contain the updated thresholds and are published each tax year. Checking the current version before making any decision about whether to file is the most reliable approach, since thresholds adjust with inflation most years.
Should I file taxes even if I am not required to?
In most cases, yes. The most common reason: if any federal income tax was withheld from your pay, filing is the only way to get it back. Withholding is an estimate. If your income fell below the threshold, you likely had too much withheld and are owed a refund. You have three years from the original due date to file and claim that refund before it expires permanently.
There are a few other reasons filing makes sense even when it is not required:
- Refundable tax credits. Credits like the Earned Income Tax Credit and the Child Tax Credit can generate a refund even if you owe no income tax. You can only claim them by filing.
- Establishing a filing history. Some loan applications, housing applications, and government programs request prior-year tax returns as proof of income. Having returns on file makes those processes easier.
- State taxes. Your state may have different filing thresholds from the federal government. Even if you are below the federal threshold, you may still need to file a state return.
If you are genuinely unsure, the cost of filing a simple return is low, and the potential benefit (a refund or a credit) is real. A tax professional can help you decide quickly.
How can I reduce my taxable income?
If your income is close to the filing threshold and you want to understand your options, there are a few approaches worth knowing about. These are not workarounds or loopholes; they are standard tax planning tools available to everyone.
Contribute to a traditional IRA or 401(k). Contributions to traditional (not Roth) retirement accounts reduce your taxable income dollar for dollar, up to the annual contribution limits. For 2023, the IRA contribution limit was $6,500 ($7,500 if you are 50 or older).
Contribute to an HSA or FSA. If you have a high-deductible health plan, contributions to a Health Savings Account are tax-deductible and reduce gross income. Flexible Spending Account contributions come out pre-tax through your employer payroll.
Deduct business expenses if self-employed. Net self-employment income is what matters for the $400 threshold, not gross revenue. Legitimate business expenses reduce your net income and can lower both your income tax and self-employment tax liability. Keep clear records throughout the year so you can substantiate deductions.
It is worth remembering that reducing income below a threshold does not automatically make filing unnecessary. If you still have withholding on record or qualify for refundable credits, filing may still benefit you financially even with low taxable income.
Frequently Asked Questions
How much money can I make without filing taxes if I'm single?
For the 2023 tax year, a single filer under 65 can earn up to $13,850 without being required to file a federal income tax return. If you are 65 or older, that threshold rises to $15,700. These amounts adjust with inflation most years, so confirm the current figure with IRS Publication 501 before making a decision.
Do I have to file taxes if I made less than $400 self-employed?
No. The IRS requires you to file a tax return for self-employment income only if you earned $400 or more in net self-employment income during the year. Below that amount, no filing is required on those earnings alone. That said, if you have other income sources that meet the standard threshold for your filing status, you still need to file.
What happens if I don't file taxes but I should have?
If you were required to file and did not, the IRS can assess a failure-to-file penalty of 5 percent of unpaid taxes per month, up to 25 percent total. Interest accrues on any unpaid balance as well. It is always better to file late than not at all. The IRS also has up to six years to assess taxes if more than 25 percent of income was omitted, and indefinitely if no return was filed at all.
Should I file taxes even if I'm not required to?
In most cases, yes. If any taxes were withheld from your paychecks, filing is the only way to get that money back as a refund. You may also qualify for refundable tax credits like the Earned Income Tax Credit even with low income. Unclaimed refunds expire after three years from the original due date.
What is the income threshold for married filing jointly?
For 2023, married couples filing jointly must file if their combined gross income is $27,700 or more when both spouses are under 65. If one spouse is 65 or older, the threshold rises to $29,200. If both spouses are 65 or older, the threshold is $30,700.
Does Social Security count toward the filing threshold?
It depends. If Social Security is your only income source, you generally do not have to file. However, if you have other income, up to 85 percent of your Social Security benefits may be taxable, which can push your gross income above the filing threshold. IRS Publication 915 covers the calculation in detail.
