The minimum amount (or threshold) of income requiring you to file a federal tax return. 2024 filing requirements for most taxpayers: Gross income of at least $14,600 (individuals) or $29,200 (married filing jointly). Different thresholds apply for dependents, people 65 and older and those who use other tax filing statuses (like married filing separately).
Note: If you have received Advanced Premium Tax Credits (APTC), or if you are claiming the premium tax credit, you must file a federal income tax return.