Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return.

Generally, you need to file if:

Income is over the filing requirement.

You have over $400 in net earnings from self-employment (side jobs or other independent work)

You had other situations that require you to file

It might pay you to file even if you don’t have to because you could be entitled to a refund.

File a Federal 1040 form to report income and tax schedules for the year.

We can correct it by filing an amended return using Form 1040X.

Proof of Identity for you, spouse and/or dependents.

2 of the following documents are accepted:

These rules generally apply to all dependents:

A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico

A person can't be claimed as a dependent on more than one tax return, with rare exceptions

A dependent can't claim a dependent on their own tax return

You can't claim your spouse as a dependent if you file jointly

Qualifying child. To qualify as a dependent, a child must also pass these tests:

Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these

Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled

Residency: Live with you for more than half the year, with some exceptions

Support: Get more than half their financial support from youJoint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

2024:

Single or Married Filing Separately—$14,600. 

Head of Household—$21,900.

Married Filing Jointly or Qualifying Surviving Spouse—$29,200. 

A tax credit reduces your tax bill directly, while a tax deduction lowers your taxable income and is NOT refundable.