If you are under 65 at the end of 2024, and your filing status is single, you need to file if your gross income is > $14,600.

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If your filing status is Head of Household, you need to file if your gross income is > $21,900

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If your filing status is Married Filing Jointly, you need to file if your gross income is > $29,200 (both spouses under 65), $30,750 or more if one spouse is over 65

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If your filing status is Married Filing Separately, and your income is > $5

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If your filing status is Qualifying Surviving Spouse, and your income is over $29,200

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If you are over 65 at the end of 2024, you can add $1,950 to the figures above (each for Married Filing Jointly)

If you earn self-employment earnings over $400, you will be required to file a tax return.

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If your dependent receives a W-2, the same requirement applies if they are single, if they have income over $14,600. If they have federal taxes withheld, they should file even if their income is under $14,600 to receive a refund of the federal taxes taken out.