The filing requirements for a federal tax return depend on factors such as the taxpayer's income, the taxpayer's age and filing status, the age of the spouse on joint returns, if the taxpayer is claimed as a dependent on someone else's return, earnings from self-employment, and more.

To determine the requirements for your situation, please refer to the IRS Instructions for Form 1040 and review the charts starting on page 8:

  • Chart A - For Most People
  • Chart B - For Children and Other Dependents
  • Chart C - Other Situations When You Must File a Return

You can also refer to IRS Publication 501 Exemptions, Standard Deduction, and Filing Information for additional information. You may also wish to utilize the IRS Interactive Tax Assistant (ITA) topic Do I need to file a tax return?


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