Income - Tax Filing Requirements

Below are examples of how to use the chart for income tax filing requirements in the previous page.

I am single, under 65, do I need to file tax return?

Using the income level tax filing requirement chart, a taxpayer who is single and under 65 must have made less than $8,750 to be exempt from tax filing.

Robby was not married at the end of 2007 and he lived alone. His marital status is single and his filing status is also single. On December 31, 2007, he was 35 so he chooses under 65 as his age group. In 2007, Robby had a part time job as a mechanic for which he received wages of $9,000. Robby also made $300 in his side business. His total income from wages plus the self employment income is ($9,000 + $300= ) $12,000. With the gross income of $12,000 which is more than $8,750 allowed by the IRS, Robby needs to file a tax return.

I am married and I turn 65 on January 1, do I need to file tax return?

John and Jane were married and living together at the end of 2007. John turned 65 on January 1, 2008 while Jane was 67 at the end of 2007. Both taxpayers are retired. John receives a pension of $15,600 and both received $3,250 in interest and dividends in their joint investment account. John and Jane decides to file a joint return.

Since John turned 65 on January 1st, he is considered to be 65 in all of 2007. In this case, both taxpayers are considered 65 and over. For them to be exempt from tax filing, the chart says that they must have made less than $19,600. So, lets count how much they made in 2007. Their total income is $15,600 + $3,250 making their total gross income $18,850 which is less than the income limit of $19,600 so John and Jane do not have to file a tax return.

I have an estranged husband, he left me a long time ago, do I have to file a tax return?

Mary is married but has not lived with him for 3 years. Their child lives with Mary. Mary was 45 in 2007 and her gross income was $11,000. Mary's marital status is married with a child living apart and her filing status if heard of household. The gross income limit for her age and filing status is $11,215 so she does not have to file a tax return. If Mary has used the married filing separately tax filing status, she would have to file a tax return because the income level for tax filing requirement would be only $3,400.