YOU HAVE TO FILE A TAX RETURN IF YOUR INCOME IS OVER THIS AMOUNT
single under 65	$13,850
65 or older	$15,700
head of household under 65	$20,800
65 or older	$22,650
married filing jointly*** under 65 (both spouses)	$27,700
65 or older (one spouse)	$29,200
65 or older (both spouses)	$30,700
married filing separately any age	$5
qualifying surviving spouse under 65	$27,700
65 or older	$29,200

* If you were born before January 2, 1959, you’re considered to be 65 or older at the

Please note:

If you are self-employed file a tax return if your ANNUAL income exceeds $400. The self-employment tax is 15.3% (12.4% for Social security and 2.9% for Medicare). In certain countries subject to a treaty, the self-employment tax may be excluded if you are covered under the social security of the foreign country where you reside. Please note that if you have other income and you are filing a tax return, and your self-employment is less than $400, you still have to declare this income.