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

Description

This operations memo announces 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.

Memo Issued By
DMS
Official Memo Number
24-35
Memo Issue Date
December 4, 2024

Glossary

 
Last revised October 3, 2025