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2016 Filing Requirements Chart for Most Taxpayers

If you are a US citizen or resident alien you MUST file a return if your gross income was at least the amount shown in the last column.

IF your filing status is. . . AND at the end of 2016 you were*. . . THEN file a return if your gross income** was at least. . .
under 65
65 or older
 Head of household
under 65
65 or older
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately  any age (if your spouse itemizes deductions)  $4,050
Qualifying widow(er) with dependent child
under 65
65 or older


If you have any queries, concerns or need further information please feel free to contact us, we are here to help.

Who needs a to file a US tax return?

  • National Association of Tax Professionals
  • IRS Enrolled Agent
  • National Associations of Enrolled Agents