Table K: Federal Tax Filing Requirement Thresholds SR 22-14 Dated 03/22 (MAM-A)

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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.

 

Tax Filing Requirements for Most Taxpayers

 

Filing Status

Age at the End of 2021

Must File a Return if Gross Income Exceeds:

Single

Under 65

65 or Older

$12,550

$14,250

Head of Household

Under 65

65 or Older

$18,800

$20,500

Married Filing Jointly

Under 65 (both spouses)

65 or Older (one spouse)

65 or Older (both spouses)

$25,100

$26,450

$27,800

Married Filing Separately

Any Age

$5

Qualifying Widow(er) with Dependent Children

Under 65

65 or Older

$25,100

$26,450

 

Tax Filing Requirements for Children (up to age 19) and Other Single Dependents

 

Filing Status

Age at the End of 2021

Must File a Return if ANY of the Following Apply:

Single Dependent

Under 65 and

Not Blind

●

Unearned Income Exceeds $1,100.

●

Earned Income Exceeds $12,550.

●

Gross Income Exceeds the Larger of:

 

–

$1,110; or

 

–

Earned Income (up to $12,200) plus $350.

Single Dependent

65 or Older or

Blind

●

Unearned Income Exceeds $2,800 ($4,500 if 65 or older and blind).

●

Earned Income Exceeds $14,250 ($15,950 if 65 or older and blind).

●

Gross Income Exceeds the Larger of:

 

–

$2,800 ($4,500 if 65 or older and blind); or

 

–

Earned Income (up to $12,200) plus $2,050 ($3,750 if 65 or older and blind).

 

References: 42 CFR 435.603;IRS Publication 17 [https://www.irs.gov/pub/irs-pdf/p17.pdf]; IRS Publication 501 [https://www.irs.gov/pub/irs-pdf/p501.pdf]; IRS Publication 929 [https://www.irs.gov/pub/irs-pdf/p929.pdf]