Publication 501 (2023), Dependents, Standard Deduction, and Filing Information | Internal Revenue Service
https://community.freetaxusa.com/home/leaving?allowTrusted=1&target=https%3A%2F%2Fwww.irs.gov%2Fpublications%2Fp501%23en_US_2023_publink1000220823%3A%7E%3Atext%3DTable%25204.%2520Who%2520Is%2520a%2520Qualifying%2520Person%2520Qualifying%2520You%2520To%2520File%2520as%2520Head%2520of%2520Household%253F1Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the filing requirements for most taxpayers.