How much annual income do you have to earn in order to owe the IRS 18000.00?

We can't tell you, because how annual income translates into taxable income depends on a lot of factors.

This may help:

If are single and your taxable income was $88,000 in 2013, you would have owed very close to $18,000 in federal taxes.

Because of deductions and exemptions, the annual income would have to have been somewhat higher, and it's hard to specify exactly how much because it depends on a lot of factors. At minimum, you should add the amount for the personal exemption (probably) and the standard deduction (again, probably) to come up with the annual income.