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]