Whether or not you need to file a return usually depends on 3 things:
How much money you make (gross income)
Your age
There are 5 filing statuses:
Your filing status is single if, on the last day of the year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree, and you don’t qualify to use the head of household or qualifying widow(er) filing status. You are also single if you were widowed before January 1, 2007, and didn’t remarry during the year.
You’re considered married if, on the last day of the year, you are legally married and not legally separated under a divorce or separate maintenance decree. A married couple can choose to file a joint return or separate returns. If you live in a state that recognizes common-law marriages, then you can also file as a married couple.
If your spouse dies during the year, both you and your spouse are considered married for that tax year. If you don’t remarry during the year, you can file either a joint return or separate returns. If you do remarry in the same year that your spouse died, you need to file either a joint return or separate returns with your new spouse, and file a married filing separately return for your deceased spouse.
A married couple may choose to file a joint return or separate returns. However, a joint return often results in a lower federal tax. If you file separate returns, the tax rates are generally higher and several deductions and credits are reduced, limited, or not allowed at all.
You can file as qualifying widow(er) if all of these requirements apply:
You were entitled to file a joint return for the year that your spouse died.
Your spouse died in either of the 2 tax years immediately preceding the current tax year. For 2007, this means that your spouse died in either 2005 or 2006.
You have a child or stepchild whom you claim as an exemption on your return.
You paid more than half the cost of maintaining your home, which was the home of your child or stepchild for the entire year.
You can file as head of household if all of these requirements apply:
You were considered unmarried on last day of the tax year.
You paid more than half the cost of maintaining your home for the year.
You maintained a home for either a qualifying child or a parent whom you’re entitled to claim as a dependent.
To be considered unmarried for tax purposes, you must be legally separated under a divorce or separate maintenance decree, or all of these requirements must apply:
You file a separate return from your spouse.
You provided more than half the cost of maintaining your home for the entire year.
Your home was the main home of your child or stepchild for more than half the year.
You can claim your child or stepchild as a dependent.
Your spouse did not live in the home during the last 6 months of the year.
Example: Let’s assume that you’ve lived apart from your spouse since February 3, 2007, you don’t have a divorce decree or a written separation agreement, and you don’t want to file a joint return. Because you paid more than half the cost of maintaining the home where you and your son lived all year, you’re considered unmarried for tax purposes, and you’re entitled to file as head of household.
By filing as head of household, you might be able to take advantage of some credits and deductions that aren’t available to married filing separately filers, such as the Earned Income Credit, child and dependent care credit, education credits, and the student loan interest deduction.
For more information, see IRS Publication 501: Exemptions, Standard Deduction and Filing Information.
Gross income levels generally increase slightly every year based on inflation. In the list below, find your filing status and check to see if you need to file a return.
Under 65 — $8,750
65 or older — $10,500
Both under 65 — $17,500
One 65 or older — $18,550
Both 65 or older — $19,600
Any age — $3,400
Under 65 — $14,100
65 or older — $15,150
Under 65 — $11,250
65 or older — $12,550
If your parent (or someone else) can claim you as a dependent, the IRS looks at your gross income in terms of earned income and unearned income to determine whether or not you need to file a return. Check the list below to see if you need to file.
You must file a return if any of the following conditions apply:
Your unearned income was more than $850.
Your earned income was more than $5,350.
Your gross income was more than the larger of $850 or your earned income (up to $5,050) plus $300.
You must file a return if any of the following conditions apply:
Your unearned income was more than $2,100.
Your earned income was more than $6,400.
Your gross income was more than the larger of $850 or your earned income (up to $5,050) plus $300 plus $1,250.
You must file a return if any of the following conditions apply:
Your unearned income was more than $3,350.
Your earned income was more than $7,650.
Your gross income was more than the larger of $850 or your earned income (up to $5,050) plus $300 plus $2,500.
There may be times when you need to file a return even though your income falls below the gross income filing requirements. The most common reasons are:
You owe uncollected Social Security or Medicare tax, usually on tips that you didn’t report to your employer.
You receive advance Earned Income Credit payments from your employer during the year. These payments are reported on your Form W-2 in box 9.
You’re self employed and have net earnings of $400 or more.
Even if you don’t have to file, you should file a federal tax return to get money back if:
You had federal income tax withheld from your pay.
You qualify for the Earned Income Credit, additional child tax credit, or the health coverage tax credit.
Since you’re due a refund, you don’t have to worry about paying a penalty for filing a late return. So, don’t delay — make sure to file a return to get your money back. If you don’t file a return to claim your refund within 3 years, the money becomes the property of the U.S. Treasury.
To learn more, see the instructions for Form 1040, Form 1040A, or Form 1040EZ, or see the related topic, Sources of Income.