Who must file.
In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the filing requirements for most taxpayers.
Standard deduction increased.
The standard deduction for taxpayers who don’t itemize their deductions on Schedule A (Form 1040) is higher for 2023 than it was for 2022. The amount depends on your filing status. You can use the 2023 Standard Deduction Tables near the end of this publication to figure your standard deduction.
내가 세금보고를 해야하는가? 아닌가? 대부분 시민권자 영주권자는 미국에 거주하던 하지 않던간에 상관없이 세금보고를 해야합니다. 하지만 세금보고 대상인가? 를 판단하는 것은 소득을 기준으로 판단됩니다. 기본적으로는표준공제금액보다 소득이 적다면 세금보고를하지 않아도 되겠지만 이것만으로 만판단 할수 있는것이 아니라 세금보고 신고의 종류, 부양가족이 있는가 없는가? 소득의 원천, 금액 등을종합해서 판단하여야 합니다. 중요한 요소는 filing status, Dependent, Earned income, Gross Income, Age를 고려하여 판단합니다. 만일 2023년에 Single이면서 나이가 65세 이하인 사람은 Unearned Income $1,250 넘거나 Earned income $13,850 넘으면 세금보고 대상자이며, Earned Income $13,450이하인경우에는 경우에는보고하지 않아도 됩니다. 3가지 조건 중 1나만 만족하지 않은경우에는 세금보고 대상자입니다. 즉 대부분 시민권자나 영주권자를 포함한 합법적인 거주자는세금보고 대상자라고 판단하는 것이 합리적이라 판단됩니다.
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. 2023 Filing Requirements Chart for Most Taxpayers
| IF your filing status is… | AND at the end of 2023 you were…* | THEN file a return if your gross income was at least…** |
| single | under 65 | $13,850 |
| 65 or older | $15,700 | |
| head of household | under 65 | $20,800 |
| 65 or older | $22,650 | |
| married filing jointly*** | under 65 (both spouses) | $27,700 |
| 65 or older (one spouse) | $29,200 | |
| 65 or older (both spouses) | $30,700 | |
| married filing separately | any age | $5 |
| qualifying surviving spouse | under 65 | $27,700 |
| 65 or older | $29,200 | |
| * If you were born before January 2, 1959, you’re considered to be 65 or older at the end of 2023. (If your spouse died in 2023, see Death of spouse, later. If you’re preparing a return for someone who died in 2023, 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 2023, 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 2023 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. | ||
Table 2. 2023 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. | |
In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. |
|
 |
If your gross income was $4,700 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.
|
| □ | Yes. You must file a return if any of the following apply.
|
| Married dependents—Were you either age 65 or older or blind? | |
| □ | No. You must file a return if any of the following apply.
|
| □ | Yes. You must file a return if any of the following apply.
|
