The minimum amount or threshold of income requiring you to file a federal tax return.
• 2021 filing requirements for most taxpayers
Gross income of at least $12,550 (individuals) or $25,100 (married filing jointly) if under the age of 65.
Over 65 individuals and couples have slightly higher thresholds.
Different thresholds apply for dependents and those who use other tax filing statuses (like married filing separately).