Who Must File
If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. You must also file if one of the situations described in Table 3 applies. The filing requirements apply even if you owe no tax.
Table 1. 2022 Filing Requirements Chart for Most Taxpayers
IF your filing status is… | AND at the end of 2022 you were…* | THEN file a return if your gross income was at least…** |
single | under 65 | $12,950 |
65 or older | $14,700 | |
head of household | under 65 | $19,400 |
65 or older | $21,150 | |
married filing jointly*** | under 65 (both spouses) | $25,900 |
65 or older (one spouse) | $27,300 | |
65 or older (both spouses) | $28,700 | |
married filing separately | any age | $5 |
qualifying surviving spouse | under 65 | $25,900 |
65 or older | $27,300 | |
* If you were born before January 2, 1958, you’re considered to be 65 or older at the end of 2022. (If your spouse died in 2022, see Death of spouse, later. If you’re preparing a return for someone who died in 2022, see Death of taxpayer, later. | ||
** Gross income means all income you receive 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). Don’t include any social security benefits unless (a) you’re married filing a separate return and you lived with your spouse at any time during 2022, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 and 1040-SR instructions to figure the taxable part of social security benefits 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 figuring 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 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. | ||
You may have to pay a penalty if you are required to file a return but fail to do so. If you willfully fail to file a return, you may be subject to criminal prosecution.
Gross income.
Gross income is all income you receive in the form of money, goods, property, and services that isn’t exempt from tax. If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. For a list of community property states, see Community property states under Married Filing Separately, later.
Self-employed persons.
If you are self-employed in a business that provides services (where products aren’t a factor), your gross income from that business is the gross receipts. If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from investments and from incidental or outside operations or sources.
Filing status.
Your filing status generally depends on whether you are single or married. Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Filing status is discussed in detail later in this publication.
Age.
Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. For 2022, you are 65 or older if you were born before January 2, 1958.
Filing Requirements for Most Taxpayers
You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead.
Deceased Persons
You must file an income tax return for a decedent (a person who died) if both of the following are true.
- Your spouse died, or you are the executor, administrator, or legal representative.
- The decedent met the filing requirements described in this publication at the time of the decedent’s death.
For more information, see Final Income Tax Return for Decedent—Form 1040 or 1040-SR in Pub. 559.
Death of spouse.
If your spouse died in 2022, read this before using Table 1 or Table 2 to find whether you must file a 2022 return. Consider your spouse to be 65 or older at the end of 2022 only if your spouse was 65 or older at the time of death. Even if your spouse was born before January 2, 1958, your spouse isn’t considered 65 or older at the end of 2022 unless your spouse was 65 or older at the time of death.
A person is considered to reach age 65 on the day before the person’s 65th birthday.
Example.
Your spouse was born on February 14, 1957, and died on February 13, 2022. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2022, your spouse isn’t considered age 65 at the time of death and is not 65 or older at the end of 2022.
Death of taxpayer.
If you are preparing a return for someone who died in 2022, read this before using Table 1 or Table 2. Consider the taxpayer to be 65 or older at the end of 2022 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1958, the taxpayer isn’t considered 65 or older at the end of 2022 unless the taxpayer was 65 or older at the time of death.
A person is considered to reach age 65 on the day before the person’s 65th birthday.
Table 2. 2022 Filing Requirements for Dependents
See Dependents to find out if you are a dependent. |
If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. | |
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NOTE: | If your gross income was $4,400 or more, you usually can’t be claimed as a dependent unless you are a qualifying child. For details, see Dependents. |
Single dependents—Were you either age 65 or older or blind? | |
□ | No. You must file a return if any of the following apply. 1. Your unearned income was more than $1,150. 2. Your earned income was more than $12,950. 3. Your gross income was more than the larger of: a. $1,150, or b. Your earned income (up to $12,550) plus $400. |
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□ | Yes. You must file a return if any of the following apply. 1. Your unearned income was more than $2,900 ($4,650 if 65 or older and blind). 2. Your earned income was more than $14,700 ($16,450 if 65 or older and blind). 3. Your gross income was more than the larger of: a. $2,900 ($4,650 if 65 or older and blind), or b. Your earned income (up to $12,550) plus $2,150 ($3,900 if 65 or older and blind). |
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Married dependents—Were you either age 65 or older or blind? | |
□ | No. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $1,150. 3. Your earned income was more than $12,950. 4. Your gross income was more than the larger of: a. $1,150, or b. Your earned income (up to $12,550) plus $400. |
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□ | Yes. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $2,550 ($3,950 if 65 or older and blind). 3. Your earned income was more than $14,350 ($15,750 if 65 or older and blind). 4. Your gross income was more than the larger of: a. $2,550 ($3,950 if 65 or older and blind), or b. Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind). |
1040 Dual Status
A dual status individual is one who changes their tax status during the current year:
- from a nonresident to a resident, or
- from a resident to a nonresident
Dual status individuals determine their U.S. residency status under both the Internal Revenue Code and tax treaties.
A dual status individual must file a dual status return as described in Publication 519, U.S. Tax Guide for Aliens.
Dual Status Individual – First Year Choice
An individual who did not meet either the green card test or the substantial presence test for the current year (for example, 2022) or the prior year (2021), and did not choose to be treated as a U.S. resident for part of the prior year (2021), but met the substantial presence test in the following year (2023), can choose to be treated as a U.S. resident for part of the current year (2022) and be taxed as a dual-status individual for the current year (2022) if certain tests are met. Refer to the First-Year Choice topic of Chapter 1 in Publication 519, U.S. Tax Guide for Aliens.
Tax Treaties
Most tax treaties contain an article which defines tax residency for purposes of the treaty. Tax residency determined under the residency article of a tax treaty may differ from the residency provisions of the Internal Revenue Code.
Dual Status Individual Married to a U.S. Citizen or Resident
A dual status individual married to a U.S. citizen or resident may elect to file a joint income tax return with their spouse. Refer to Nonresident Spouse Treated as a Resident.
Who should file Form 1040-NR?
If you’re a nonresident alien, you will need to file tax form 1040-NR if you work in the United States or have U.S. sourced income, such as income from a rental property.
Additionally, you may need to file Form 1040-NR if you received wages that are subject to income tax. This includes a taxable scholarship or fellowship grant.
It’s important for nonresident aliens to comply with U.S. tax laws due to visa requirements. However, there’s another reason to file annually — getting a refund. As a nonresident alien, filing your return with Form 1040-NR is the only way to receive a refund if you’ve overpaid your U.S. taxes.
What goes on tax Form 1040-NR?
Like other tax forms, IRS Form 1040NR will record your personal information, such as your name and address. It will also require an identifying number. If you qualify, you should enter your Social Security number (SSN). If you don’t qualify for a SSN, you should use an Individual Taxpayer Identification Number (ITIN).
As mentioned above, you’ll use the 1040-NR to report your U.S.-sourced income if you’re a nonresident alien. Along with wages, salaries or tips, you may also use Form 1040-NR to report the following types of income:
- Ordinary and qualified dividends
- Scholarship and fellowship grants
- Capital gains or losses
- IRA, pension or annuity income
- Real estate or farm income
As a nonresident alien, if you have income earned outside of the U.S, you won’t need to report it to the IRS on Form 1040-NR.
Tax help with Form 1040-NR
Filing IRS Form 1040-NR and navigating U.S. tax matters as a nonresident alien can be complex, especially for individuals unfamiliar with IRS rules and requirements.
A. Who Must File
If you are any of the following, you must file a return:
- A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year.
- A nonresident alien individual who is not engaged in a trade or business in the United States and has U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
- A representative or agent responsible for filing the return of an individual described in (1) or (2),
- A fiduciary for a nonresident alien estate or trust, or
- A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).
NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an “F,””J,””M,” or “Q” visa, you are considered engaged in a trade or business in the United States. You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.
Claiming a Refund or Benefit
You must also file an income tax return if you want to:
- Claim a refund of overwithheld or overpaid tax, or
- Claim the benefit of any deductions or credits. For example, if you have no U.S. business activities but have income from real property that you choose to treat as effectively connected income, you must timely file a true and accurate return to take any allowable deductions against that income.
Substantial Presence Test
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
Example:
You were physically present in the U.S. on 120 days in each of the years 2021, 2022 and 2023. To determine if you meet the substantial presence test for 2023, count the full 120 days of presence in 2023, 40 days in 2022 (1/3 of 120), and 20 days in 2021 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test: for 2023.
Days of Presence in the United States
You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test:
- Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.
- Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
- Days you are in the U.S. as a crew member of a foreign vessel.
- Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.
- Days you are an exempt individual (see below).
For details on days excluded from the substantial presence test for other than exempt individuals, refer to Publication 519, U.S. Tax Guide for Aliens.
The term United States (U.S.) includes the following areas:
- All 50 states and the District of Columbia.
- The territorial waters of the United States.
- The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.
The term does not include U.S. territories or U.S. airspace.
Exempt Individual
Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following categories:
- An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
- A teacher or trainee temporarily present in the U.S. under a “J” or “Q” visa, who substantially complies with the requirements of the visa.
- A student temporarily present in the U.S. under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.
- A professional athlete temporarily in the U.S. to compete in a charitable sports event.
If you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.
If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.
Closer Connection Exception to the Substantial Presence Test
Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions:
- The closer connection exception. Please refer to Closer Connection Exception to the Substantial Presence Test .
- The closer connection exception available only to students. Please refer to The Closer Connection Exception to the Substantial Presence Test for Foreign Students.
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