Table K: Federal Tax Filing Requirement Thresholds SR 16-10, 08/16 (MAM-A) |
The Federal Tax Filing Requirement Thresholds are set by the IRS and updated every year. The thresholds are used in the MAGI MA eligibility determination process to determine who must file taxes, which dictates:
· in what MAGI MA household the individual is counted;
· the types of income counted towards the MAGI MA household; and
· how the income is counted in the MAGI MA household.
Filing Status |
Age |
Must File a Return if Gross Income Exceeds: |
Single |
Under 65 65 or Older |
$10,300 $11,850 |
Head of Household |
Under 65 65 or Older |
$13,250 $14,800 |
Married Filing Jointly |
Under 65 (both spouses) 65 or Older (one spouse) 65 or Older (both spouses) |
$20,600 $21,850 $23,100 |
Married Filing Separately |
Any Age |
$4,000 |
Qualifying Widow(er) with Dependent Children |
Under 65 65 or Older |
$16,600 $17,850 |
Filing Status |
Age |
Must File a Return if ANY of the Following Apply: |
Single Dependent |
Under 65 and Not Blind |
· Unearned Income Exceeds $1,050. · Earned Income Exceeds $6,300. · Gross Income Exceeds the Larger of: - $1,050; or - Earned Income (up to $5,950) plus $350. |
Single Dependent |
65 or Older or Blind |
· Unearned Income Exceeds $2,600 ($4,150 if 65 or older and blind). · Earned Income Exceeds $7,850 ($9,400 if 65 or older and blind). · Gross Income Exceeds the Larger of: - $2,600 ($4,150 if 65 or older and blind); or - Earned Income (up to $5,950) plus $1,900 ($3,450 if 65 or older and blind). |
References: 42 CFR 435.603; IRS Publication 501 [https://www.irs.gov/pub/irs-pdf/p501.pdf]; IRS Publication 929 [https://www.irs.gov/pub/irs-pdf/p929.pdf]