Whether you need to file a federal tax return this year depends mostly on how much money you made in 2022, your age, and your filing status.
| Filing Status | Age on December 31, 2022 | Must file if gross income is at least |
| Single | Under 65 | $12,950 |
| Single | 65 or over | $14,750 |
| Married Filing Jointly | Under 65 (both spouses) | $25,900 |
| Married Filing Jointly | Under 65 (one spouse) | $27,300 |
| Married Filing Jointly | 65 or over (both spouses) | $28,700 |
| Married Filing Separately | Any age | $5.00 |
| Head of Household | Under 65 | $19,400 |
| Head of Household | 65 or over | $21,150 |
| Qualifying surviving spouse | Under 65 | $25,900 |
| Qualifying surviving spouse | 65 or over | $27,300 |
You also must file a federal return if:
- You had $400 or more in self-employment net earnings (gross income minus expenses)
- You had marketplace health insurance and you received advance payments for the premium tax credit
- You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distribution
- You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
- You owe any special taxes, including any of the following:
- Alternative minimum tax
- Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
- Household employment taxes
- Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer who didn’t withhold these taxes
- Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts
- Recapture taxes
Even if you’re not required to, you may want to file a tax return to recover federal tax withheld from your paychecks throughout 2022.
Dependents
If you’re being claimed as a dependent on someone else’s 2022 return, like your parents, you may need to file a return.
Even if you’re a dependent, you’ll generally need to file your own 2022 tax return if:
- Your earned income (money you made by working) exceeds $12,950
- Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,150
- Your business or self-employment net income (gross minus expenses) is at least $400
- Your gross income (earned plus unearned) exceeds the larger of $1,100 or your earned income (up to $12,600) plus $350
But even if your income falls below these filing requirements, you’ll want to file your own tax return to get a refund of any federal or state taxes withheld from your paychecks.
What is Earned Income?
The IRS defines earned income as:
- Taxable income you earned as an employee, such as wages, salaries, commissions, and tips
- Profits from operating your business or farm
- Long-term disability pay, if received before the minimum retirement age
- Union strike benefits
The IRS also gives you the option of treating nontaxable combat pay (code Q in box 12 of your W-2) as earned income for the Earned Income Credit (EIC).
Workers’ comp, unemployment, and pensions don’t count as earned income.
What is Unearned Income/Passive Income?
The IRS defines unearned/passive income as:
- Interest, dividend, or investment income
- Retirement or Social Security income
- Alimony or child support
- Unemployment or workers’ comp
- Gifts, prizes, awards, or winnings
- Inheritances
- Income received while incarcerated, even if it involves active work
- Rental income (for a rental property in which you do not provide substantial services primarily for your tenant’s convenience)
