The requirement to file a federal income tax return this year depends on several factors, including your total income in 2024, the source of your income, your age and your filing status. Here is an overview of the IRS tax filing requirements for this tax season.

If your 2024 gross income, which includes all taxable income but excludes Social Security benefits (unless you are married and filing separately), was below the threshold for your filing status and age, you likely will not have to file a federal income tax return. The 2024 tax filing thresholds are the following:

• Single: $14,600 ($16,550 if you are 65 or older by January 1, 2024).
• Married filing jointly: $29,200 ($30,750 if one taxpayer is 65 or older or $32,300 if both taxpayers are over 65).
• Married filing separately: $5 at any age.
• Head of household: $21,900 ($23,850 if 65 or older).
• Qualifying surviving spouse: $29,200 ($30,750 if 65 or older).

To get a detailed breakdown on federal filing requirements along with information on taxable and nontaxable income, you can call the IRS at 800-829-3676 and ask them to mail you a free copy of the “1040 (and 1040-SR) Instructions” for Tax Year 2024. You can also find information online at IRS.gov/pub/irs-pdf/i1040gi.pdf.

The IRS reminds taxpayers they are required to file their tax return by April 15, 2025. Before filing, you should be certain you have all the required documents. It may be helpful to create an IRS Online Account. This gives you secure access to your prior tax returns and other key information. The IRS also encourages taxpayers to retain their tax documents in a digital format to facilitate tax filing.

Some taxpayers have an Individual Taxpayer Identification Number (ITIN). If an ITIN remains unused for three consecutive years and expires, the taxpayer should renew it through IRS.gov.

There are many tax changes and updates that will benefit taxpayers. The Additional Child Tax Credit (ACTC) has increased to $1,700 for each qualifying child. The IRS cannot process ACTC refunds until mid-February, but that deadline has passed, and refunds may now be issued.

The standard deductions for 2024 have increased. The deduction is $14,600 for a single person, $21,900 for a head of household or $29,200 for a married couple or a qualifying surviving spouse. The Child Tax Credit (CTC) is $2,000 for qualifying children. The credit is phased out for upper-income individuals with income over $200,000 ($400,000 with a joint return). A child must be age 17 or under on December 31, 2024 to qualify for the CTC.

The Earned Income Tax Credit (EITC) is available to taxpayers without a qualifying child if they are between age 25 and 65 as of December 31, 2024.

There is an adoption credit of $16,810 per eligible child. This phases out with a modified adjusted gross income (AGI) over $252,150.

The Clean Vehicle Credit (CVC) is allowed up to $7,500 for a qualifying new vehicle. It is reported on IRS Form 8936. The clean vehicle credit for new vehicles is phased out for incomes over $150,000 for single filers and $300,000 for a married couple. For used clean vehicles, the CVC is $4,000 and is phased out for incomes over $150,000 for joint filers and over $75,000 for single filers.

An IRA contribution may be made up until April 15, 2025. The IRA limit for 2024 is $7,000 ($8,000 for individuals age 50 or older). The Roth and traditional IRA limits are phased out for many upper-income taxpayers.

The IRS reminds taxpayers that there are several no-cost filing options for many individuals.

1. IRS Free File — The IRS Free File program offers commercial tax software at no cost to the taxpayer. It allows a free federal and, in some cases, state tax return. It is available for individuals with incomes under $84,000. You can use IRS.gov to review the Free File programs and select one of the commercial software vendors.
2. Direct File — The federal government developed the Direct File software, which is available for taxpayers in 25 states. The Direct File program options are listed on IRS.gov. It has been expanded for the 2024 tax year. Options include the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Child and Dependent Care Credit (CDCC) and other credits. Direct File taxpayers may not itemize but must use the standard deduction. They also may include student loan interest, education expenses or health savings account (HSA) contributions.
3. MilTax — MilTax is a free program through the Department of Defense. It is available to all active-duty military individuals. The software includes specific information for military members who are deployed in combat or have housing allowances. It allows the filing of a federal tax return and up to three state tax returns.
4. VITA and TCE — The IRS supports a free tax return preparation service for qualified individuals. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs are available in many locations. You can use the VITA Locator Tool on IRS.gov to find the best location.

For people with disabilities and medical conditions, service dogs can offer helpful assistance. These specially trained animals not only assist with daily tasks but also offer great companionship and an invaluable sense of security. However, it is important to note that acquiring a service dog can be costly and there may be a long waiting list to get one. Here is what you should know.

While most people are familiar with guide dogs that help individuals that are visually impaired, there are a variety of assistance dogs trained to help people with physical disabilities, hearing loss and other medical conditions.

Unlike most pets, assistance dogs are highly-trained specialists – often including breeds like Golden Retrievers, Labrador Retrievers and German Shepherds. These dogs are trained to understand and execute approximately 40 to 50 commands. Service dogs are well-behaved, calm and are granted access to all public areas. Here is a breakdown of the different types of assistance dogs and what they can help with.

Service dogs: These dogs are specially trained to help individuals with physical disabilities such as multiple sclerosis, spinal cord injuries, Parkinson’s disease and chronic arthritis. They typically perform tasks that the owner may find challenging, like carrying or retrieving items, picking up dropped objects, opening and closing doors and turning light switches on and off. They can also aid with balance support, assist with household chores and alerting others when help is needed.

Service dogs can also be trained to help people with medical conditions like epilepsy or other seizure disorders, autism, diabetes, post-traumatic stress disorder (PTSD) and other psychiatric disabilities.

Guide dogs: For the blind or visually impaired, guide dogs help in navigating their surroundings safely. Guide dogs help their handlers avoid obstacles, stop at curbs and steps, navigating through shopping centers and buildings, as well as finding doors, seats and pedestrian crossing buttons.

Hearing dogs: For those who are deaf or hearing impaired, hearing dogs can alert their owner to specific sounds such as ringing phones, doorbells, alarm clocks, microwave timers and oven timers, smoke alarms, approaching sirens, crying babies or someone calling out the owner’s name.

Finding a Dog

If your parent is interested in getting a service dog, contact a credible assistance dog training program. Use the Assistance Dogs International website (AssistanceDogsInternational.org) which provides a listing of around 85 accredited members and 35 candidate programs in North America.

After you locate a program, you will need to either visit their website or call them to learn about the types of training dogs they offer, the areas they serve, how long their waiting list is and what they charge. Most dog training programs charge anywhere from $10,000 to $40,000 or more for a fully trained service dog. However, many programs can assist with fundraising or grant applications for those in need. It is important to note that none of these expenses are covered by health insurance or Medicare.

To get an assistance dog from an accredited program, your parent will need to show proof of disability, which a physician can provide. Your parent will also need to complete an application and undergo an interview process. In order for your parent to become familiar with the dog, they may also need to go and stay at the training facility for a week or two so they can receive training on how to handle the dog.

It is also important to understand that assistance dogs are not for everybody. They require time, money and care that your parent must be able and willing to provide.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

The Internal Revenue Service (IRS) reminds taxpayers that the season for natural disasters is approaching. The springtime can bring floods while summer is known for tornadoes and windstorms. In the fall season, there is a higher risk for fires and hurricanes.

With the substantial risk of floods, fires, tornadoes, windstorms, hurricanes and other natural disasters, it is important for all Americans to take protective steps. These steps could include securing and duplicating essential documents, creating documentation of collections and other valuable properties and understanding how to find assistance. By preparing ahead, taxpayers will be able to recover financially from a natural disaster faster with proper documentation.

1. Secure Your Documents — You should keep your important documents in waterproof containers and in a secure location. Important items include your tax returns, birth certificates, deeds to your home and other property, insurance policies and similar documents. Some individuals choose to have a copy of these documents held by a relative or friend in a different state.

2. Copies of Documents — Some of your documents are available only on paper, so you may wish to scan them into a digital file format. Once they are scanned, you have the option of transferring the documents to a commercial cloud-based storage system for additional security.

3. Inventory of Valuables — Taxpayers should have a detailed inventory of valuable property. You may take photos or videos of collections, art, jewelry or other valuable items. It is also helpful to have a general description of your property, which may include the make and model numbers of some items.

4. How to Get Help — If you are the victim of a natural disaster, it is important to understand how to obtain assistance. You will want to contact your insurance agent to report the loss. Some financial institutions can provide statements and electronic documents that may assist you in rebuilding your financial affairs. The IRS.gov site has a helpful page called "Reconstructing records after a natural disaster or casualty loss."

5. IRS Assistance — The IRS provides assistance after a federal disaster has been declared. The IRS “Tax relief in disaster situations” webpage may be helpful. In many cases, the IRS delays filing or tax payment dates. The date will be specific for your affected area, so check visit IRS.gov for details. There also is an IRS disaster hotline at 866-562-5227.

6. Disaster Loss Deduction — If you have a substantial loss, you may qualify for a disaster loss deduction. The uninsured or unreimbursed disaster loss may be deductible. Check out the rules set forth in IRS Publication 547, Casualties, Disasters, and Thefts.

Everyone should prepare and be ready for natural disasters. It is important to develop an evacuation plan and set aside essential items before a storm or other disaster threatens your life and property.