| Filing Status | Age as of Dec 31, 2024 | Must File if Gross Income ≥ | |---------------|------------------------|-----------------------------| | Single | Under 65 | $14,600 | | Single | 65 or older | $16,550 | | Head of Household | Under 65 | $21,900 | | Head of Household | 65 or older | $23,850 | | Married Filing Jointly | Both under 65 | $29,200 | | Married Filing Jointly | One spouse 65+ | $30,750 (or $32,300 if both 65+) | | Married Filing Separately | Any age | $5 (if spouse itemizes) or $14,600 otherwise | | Qualifying Surviving Spouse | Under 65 | $29,200 |
| Rate | Single – Taxable Income Over | MFJ – Taxable Income Over | HOH – Taxable Income Over | |------|-------------------------------|----------------------------|----------------------------| | 10% | $0 | $0 | $0 | | 12% | $11,600 | $23,200 | $16,550 | | 22% | $47,150 | $94,300 | $63,100 | | 24% | $100,525 | $201,050 | $100,500 | | 32% | $191,950 | $383,900 | $191,950 | | 35% | $243,725 | $487,450 | $243,700 | | 37% | $609,350 | $731,200 | $609,350 | 2024 form 1040 instructions