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US Income Tax Filing Requirements: 2022 Thresholds & Guidelines, Exams of Advanced Education

Virginia Union University (VUU)Advanced Education

A concise overview of the income thresholds that determine whether an individual is required to file a federal income tax return in the united states. It outlines different filing statuses, such as single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse, and specifies the minimum income levels for each status. The document also addresses special situations, such as those involving dependents, self-employment income, and advance payments of the premium tax credit. It serves as a quick reference guide for taxpayers to determine their filing obligations. The document further explains the conditions under which individuals should file a return even if not required, such as when they have income tax withheld or qualify for certain tax credits. It also lists the schedules needed for additional income, adjustments, taxes, and credits.

Typology: Exams

2024/2025

Available from 05/14/2025

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VITA BASIC PREP REVISION UPDATE 2025
If your filing status is single and you are under 65 at the end of 2022, file a return if your income
was at least:
$12,950
If your filing status is single and you were 65 or older at the end of 2022, file a return if your
income was at least:
$14,700
If your filing status is married filing jointly and you were under 65 (both spouses) at the end of
2022, file a return if your income was at least:
$25,900
If your filing status is married filing jointly and you were 65 or older (one spouse) at the end of
2022, file a return if your income was at least:
$27,300
If your filing status is married filing jointly and you were 65 or older (both spouses) at the end of
2022, file a return if your income was at least:
$28,700
If your filing status is married filing separately and you were any age at the end of 2022, file a
return if your income was at least:
$5
If your filing status is head of household and you were under 65 at the end of 2022, file a return
if your income was at least:
$19,400
If your filing status is head of household and you were 65 or older at the end of 2022, file a
return if your income was at least:
$21,150
If your filing status is qualifying surviving spouse and you were under 65 at the end of 2022, file
a return if your income was at least:
$25,900
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VITA BASIC PREP REVISION UPDATE 2025

If your filing status is single and you are under 65 at the end of 2022, file a return if your income was at least: $12, If your filing status is single and you were 65 or older at the end of 2022, file a return if your income was at least: $14, If your filing status is married filing jointly and you were under 65 (both spouses) at the end of 2022, file a return if your income was at least: $25, If your filing status is married filing jointly and you were 65 or older (one spouse) at the end of 2022, file a return if your income was at least: $27, If your filing status is married filing jointly and you were 65 or older (both spouses) at the end of 2022, file a return if your income was at least: $28, If your filing status is married filing separately and you were any age at the end of 2022, file a return if your income was at least: $ If your filing status is head of household and you were under 65 at the end of 2022, file a return if your income was at least: $19, If your filing status is head of household and you were 65 or older at the end of 2022, file a return if your income was at least: $21, If your filing status is qualifying surviving spouse and you were under 65 at the end of 2022, file a return if your income was at least: $25,

If your filing status is qualifying surviving spouse and you were 65 or older at the end of 2022, file a return if your income was at least: $27, If you were born on _________ you are considered to be age 65 at the end of 2022 January 1, 1958 Gross income includes... All income you received 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). Do not include any social security benefits unless | you are married filing a separate return and you lived with your spouse at any time in 2022 or | 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). Single Dependents Either 65 or over or blind must file a return if: You must file a return if any of the following apply.

  1. Your unearned income was over $2,900 ($4,650 if 65 or older and blind).
  2. Your earned income was over $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. our earned income (up to $12,550 plus $2,150 ($3,900 if 65 or older and blind). Single Dependents Under 65 and not blind must file a return if: You must file a return if any of the following apply.
  4. Your unearned income was over $1,150.
  5. Your earned income was over $12,950.
  6. Your gross income was more than the larger of — a. $1,150, or b. Your earned income (up to $12,550 plus $400). Married Dependents Either age 65 or older or blind must file a return if: You must file a return if any of the following apply.
  7. Your unearned income was over $2,550 ($3,950 if 65 or older and blind).
  8. Your earned income was over $14,350 ($15,750 if 65 or older and blind).
  9. Your gross income was at least $5 and your spouse files a separate return and itemizes

should have received Form(s) 1095-A showing the amount of the advance payments.

  1. Advance payments of the health coverage t Even if a taxpayer is not required to file a federal income tax return, they should file if any of the following situations below apply.
  2. You had income tax withheld from your pay, pension, social security or other income.
  3. You made estimated tax payments for the year or had any of your overpayment for last year's estimated tax applied to this year's taxes.
  4. You qualify for the earned income credit. See Publication 596, Earned Income Credit (EIC), for more information.
  5. You qualify for the additional child tax credit. See the Instructions for Schedule 8812.
  6. You qualify for a refundable American Opportunity Credit.
  7. You qualify for the Premium Tax Credit.
  8. You receive a 1099-B and the gross proceeds plus other income exceeds the filing limits in Chart A.
  9. You receive Form 1099-S, Proceeds From Real Estate Transactions.
  10. You are required to file a state return.
  11. You want to file a $0 AGI return (such as to prevent tax identity theft, to claim a state credit, or for other assistance). Returns with zero AGI, no refund, and no balance due need to be paper filed. In certain situations, taxpayers may e-file these returns. To e-file, enter $1 as other income. Go to In come>Less Common Income>Other Income Not Reported Elsewhere and describe as "IN ORDER TO E-FILE.".
  12. You qualify for the refundable credit for prior year minimum tax. See Form 8801, Credit for Prior Year Minimum Tax — Individuals, Estates, and Trusts (Out of Scope).
  13. You qualify for the Credit for Federal Tax Paid on Fuels, Form 4136 (Out of Scope). If you...
  • Have additional income, such as unemployment compensation, prize or award money, or gambling winnings.
  • Have any deductions to claim, such as student loan interest deduction, self-employment tax, or educator expenses. Then use... Schedule 1, Additional Income and Adjustments to Income If you...
  • Need to make an excess advance premium tax credit repayment.
  • Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts or need to repay the

firsttime homebuyer credit. Then use... Schedule 2, Additional Taxes If you...

  • Can claim a nonrefundable credit other than the child tax credit or the credit for other dependents, such as the foreign tax credit, education credits, credit for child and dependent care expenses or retirement savings contributions credit.
  • Can claim a refundable credit other than the earned income credit, American opportunity credit, or additional child tax credit. Have other payments, such as an amount paid with a request for an extension to file or excess Social Security tax withheld. Then use... Schedule 3, Additional Credits and Pa