2018 Tax Year

Payment Plan irs.gov/opa

Who Must File1
Filing StatusAgeGross Income2
SingleUnder 65$12,000
65 or older$13,600
Married Filing JointlyUnder 65 (both spouses)$24,000
65 or older (1 spouse)$25,300
65 or older (both spouses)$26,600
Married Filing SeparatelyAny age$5
Head of HouseholdUnder 65$18,000
65 or older$19,600
Qualifying Widow(er) with Dependant ChildrenUnder 65$24,000
65 or older$25,300

1Also, if Net Self Employment income of $400 or more, or received 1095-A.

2Gross Income does not include SS unless (a) MFS and lived with spouse, or (b) 50% of SS plus other income more than $25,000 ($32,000 if MFJ).

Standard Deduction
under 6565 or over
Single & MFS$12,000$13,600
Married Filing Jointly$24,000$25,300
Head of Household$18,000$19,600
Qualified Widow(er)$24,000$25,600