Filing Requirements
As a general rule, the requirements for filing federal taxes when you live abroad are the same as for those living in the United States. Different requirements apply to each U.S. State.
The filing requirements are different depending on your age and filing status, but are always based on your gross income from all worldwide sources. Check the chart below to see if you needed to file for 2023. Self-employed people have different requirements.
The minimum income amount depends on your filing status and age. In 2023, for example, the minimum for single filing status if under age 65 is $13,850. If your income is below that threshold, you generally do not need to file a federal tax return. Review the full list below for other filing statuses and ages.
| Filing status | Age at the end of 2023 | A person must file a return if their gross income was at least: |
|---|---|---|
| Single | Under 65 | $13,850 |
| Single | 65 or older | $15,700 |
| Head of household | Under 65 | $20,800 |
| Head of household | 65 or older | $22,650 |
| Married filing jointly | Under 65 (both spouses) | $27,700 |
| Married filing jointly | 65 or older (one spouse) | $29,200 |
| Married filing jointly | 65 or older (both spouses) | $30,700 |
| Married filing separately | Any age | $5 |
| Qualifying surviving spouse | Under 65 | $27,700 |
| Qualifying surviving spouse | 65 or older | $29,200 |