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Who must file a tax return?
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Whether you have to file a tax return depends on your filing
status, age, and gross
income. There are five different filing
statuses: Single, Head of Household, Married
Filing Separate, Married Filing Jointly, and Qualifying Widow(er) with Dependent Child.
Gross income includes all income from worldwide sources you receive that is not
tax exempt. Even though your gross income may be less than the required tax return filing limits, there
are several other factors that could require you to file a tax return.
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| If
the taxpayer's filing status is: |
and at the
end of 2009 the taxpayer was:
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the taxpayer must
file a tax return if his gross income was at least:
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| Single |
under 65 |
$9,350 |
| 65 or older * |
$10,750 |
| Married, living
together at the end of 2009 and filing jointly |
both spouses under 65 |
$18,700 |
| one spouse 65 or older * |
$19,800 |
| both spouses 65 or older* |
$20,900 |
| Married, living together at the
end of 2009, and filing separately |
any age |
$3,650 |
| Married and living apart at the
end of 2009 |
any age |
$3,650 |
| Head of Household |
under 65 |
$12,000 |
| 65 or older * |
$13,400 |
| Qualifying widow(er) with
dependent child |
under 65 |
$15,050 |
| 65 or older * |
$16,150 |
| * Age 65 or older
- even if if born on 1/1/1945. |
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You must file a tax return if any of the following conditions apply:
 | you owe any special tax to the IRS such as Alternative Minimum Tax, IRA
tax penalties, or FICA tax on
tips; |
| you received any advance earned income tax credit payments from your employer; |
| you had net earnings from self employment of at least $400; |
| you are a non-resident alien with a U.S. business or
tax liability not covered by tax withholding. |
Even if you are not required to file a tax
return, a tax return should be filed if you are
entitled to a tax refund from the IRS of any tax that was withheld during the tax year, or if you are entitled to
claim the earned income tax credit on your tax return.
Tax returns for Children under 18: Under certain circumstances, you may be able to report your
child's income on your tax return. If you qualify, and elect to do so, your child will not
be required to file a tax return. See Children
Tax Returns.
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Related tax
information about who must file a tax return |
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General Tax Questions |
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IRS publications about who must file
a tax return:
For more information about who must file a tax return see IRS
Publication
17, Your Federal Income Tax. |
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Ask Julian Block your IRS and tax questions! |
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If you can't find the answer to your IRS or tax question in our
web you can call former IRS Special Agent and one of the country's foremost tax attorneys, nationally syndicated columnist ("The Tax
Adviser") Julian Block. Julian is also the tax Editor of Mutual Funds Magazine, America's premier investment magazine. To
call Julian for a tax consultation click
here. |
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