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Chart A – For Most People Who Must File
Note: If you may be claimed as a dependent by another taxpayer, you must le as a dependent whether you are
being claimed or not. See Chart B.
If your ling status is...
AND at the end of 2021
you were...*
THEN le a return
if your gross
income was at
least...**
Single under 65 $12,550
65 or older $14,250
Married ling jointly*** under 65 (both spouses) $25,100
65 or older (one spouse) $26,450
65 or older (both
spouses)
$27,800
Married ling separately
(see the Instructions for Form 1040)
any age $5
Head of household
(see the Instructions for Form 1040)
under 65 $18,800
65 or older $20,500
Qualifying widow(er) (see the
Instructions for Form 1040)
under 65 $25,100
65 or older $26,450
* If you were born on January 1, 1957 you are considered to be age 65 at the end of 2021. (If your spouse died in 2021 or
if you are preparing a return for someone who died in 2021, see Publication 501)
** Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt
from tax, including any income from sources outside the United States or from the sale of your main home (even if you
can exclude part or all of it).
• Do not include any social security benets unless
(a) you are married ling a separate return and you lived with your spouse at any time in 2021 or
(b) one-half of your social security benets plus your other gross income and any tax-exempt interest is more than
$25,000 ($32,000 if married ling jointly).
If (a) or (b) applies, see the Form 1040 Instructions to gure the taxable part of social security benets you must
include in gross income.
• Gross income includes gains, but not losses, reported on Form 8949 or Schedule D.
• Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in
guring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule
F, line 9.
*** If you didn’t live with your spouse at the end of 2021 (or on the date your spouse died) and your gross income was
at least $5, you must le a return regardless of your age.
Individuals who do not have a ling requirement based on this chart should also check Chart C, Other Situations When
You Must File, and Chart D, Who Should File. Individuals with earned income but who do not have a ling requirement
may be eligible for the Earned Income Credit.
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Chart B – For Children and Other Dependents
Note: If your parent (or any other taxpayer) may claim you as a dependent, use this chart to see if you must le a
return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benets, pensions, annuities, and distributions of unearned income
from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship
grants. Gross income is the total of your unearned and earned income.
Single Dependents
Either 65 or over or blind You must le a return if any of the following apply.
1. Your unearned income was over $2,800 ($4,500 if 65 or older and blind).
2. Your earned income was over $14,250 ($15,950 if 65 or older and blind).
3. Your gross income was more than the larger of —
a. $2,800 ($4,500 if 65 or older and blind) or
b. Your earned income (up to $12,200) plus $2,050 ($3,750 if 65 or older and
blind).
Under 65 and not
blind
You must le a return if any of the following apply.
1. Your unearned income was over $1,100.
2. Your earned income was over $12,550.
3. Your gross income was more than the larger of —
a. $1,100, or
b. Your earned income (up to $12,200) plus $350.
Married Dependents
Either age 65 or older or
blind
You must le a return if any of the following apply.
1. Your unearned income was over $2,450 ($3,800 if 65 or older and blind).
2. Your earned income was over $13,900 ($15,250 if 65 or older and blind).
3. Your gross income was at least $5 and your spouse les a separate return and
itemizes deductions.
4. Your gross income was more than the larger of —
a. $2,450 ($3,800 if 65 or older and blind), or
b. Your earned income (up to $12,200) plus $1,700 ($3,050 if 65 or older and
blind).
Under age 65 and not blind You must le a return if any of the following apply.
1. Your unearned income was over $1,100.
2. Your earned income was over $12,550.
3. Your gross income was at least $5 and your spouse les a separate return and
itemizes deductions.
4. Your gross income was more than the larger of —
a. $1,100, or
b. Your earned income (up to $12,200) plus $350.
Form 8615, Tax for Certain Children who have Unearned Income (Kiddie Tax)
Children under age 18 and certain older children who are required to le a tax return and have unearned
income over $2,200 must le Form 8615. For this purpose, “unearned income” includes all taxable income
other than earned income, such as taxable interest, ordinary dividends, capital gains, rents, royalties,
etc. It also includes taxable social security benets, pension and annuity income, taxable scholarship and
fellowship grants not reported on Form W-2, unemployment compensation, alimony, and income received
as the beneciary of a trust. Form 8615 is in scope for Native Americans receiving per capita payments and
Alaska residents receiving permanent fund dividends. For all other purposes, Form 8615 remains Out of
Scope.
Note: Taxable scholarships and fellowship grants are considered as earned income for the purpose of determining if a dependent must
le a tax return and for calculating the standard deduction for dependents.
Taxable scholarships and fellowship grants not reported on Form W-2 are considered to be unearned income for the purpose of
calculating kiddie tax.
