Annual Update to Income Thresholds for Determining Whether a Child or Tax Dependent Is Expected to Be Required to File a Tax Return

Proposed Guidance Documentation

The purpose of this Operations Memo is to announce annual updates to the income thresholds used under modified adjusted gross income (MAGI) budgeting rules when determining whether a child or tax dependent is expected to be required to file a tax return.

Official Memo Number

17-57

Memo File