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The Internal Revenue Service (IRS) sets certain income thresholds that identify which taxpayers are required to file a federal tax return.
Looking ahead to the 2027 tax season, corresponding to income earned during 2026, these limits vary according to marital status, age, and each person’s particular situation. Exceeding the corresponding threshold may trigger the obligation to file a return, although this does not necessarily mean that taxes must be paid.
What are the IRS income thresholds for single filers?
For the returns that will be filed in 2027, the IRS established that taxpayers must file a federal return when their annual gross income reaches the following amounts:
- Single under 65: US$16.100.
- Single 65 or older: US$18.150.
- Head of household under 65: US$24.150.
- Head of household 65 or older: US$26.200.
Age and tax filing status are two factors that determine which threshold applies to each taxpayer.
What are the IRS income thresholds in 2027 for married people?
For married people, the limits vary according to filing status and the spouses’ ages:
- Joint return, both under 65: US$32.200.
- Joint return, one 65 or older: US$33.850.
- Joint return, both 65 or older: US$35.500.
- Separate returns: US$5, regardless of age.
For qualified surviving spouses, the threshold is US$32.200 for those under 65 and US$33.850 for those 65 or older.
Who must file a return even if these limits are not reached?
The IRS establishes special rules for certain taxpayers. One of the main ones affects self-employed workers, since if they earn US$400 or more in annual net income, they generally must file a federal return.
There are also special requirements for people who can be claimed as dependents by other taxpayers.