Who Must File a Tax Return

Filed Under: Income Tax Basics, Tax Advice
The IRS requires most of us to file a federal income tax return every year. In general, the federal tax agency bases its filing requirements for a given tax year on how much income you earn for a given tax filing status.

The five tax filing statuses are single, married filing jointly, married filing separately, head of household, and widow or widower with qualifying child.

For persons age 65 or older or blind, the filing requirements are a little more lenient since you can earn additional income and not have to file.

The IRS uses the following income thresholds to determine whether you must file a federal income tax return for 2008. The IRS adjusts these amounts for inflation so that taxpayers aren't automatically bumped into a higher tax bracket as incomes grow to keep pace with inflation:

Single taxpayers. If you expect to file a single return, the IRS requires you to file a return for 2008 if your gross income for the year is at least:

$8,950 if you are under age 65. $10,300 if you are at least age 65.

Married filing jointly. For married persons filing jointly, you are required to file a return if gross income for 2008 is at least:

$17,900 if both of you are under age 65. $18,950 if one of you was at least age 65. $20,000 if both of you were at least age 65.

If you are not living with your spouse at the end of the year or on the date that a spouse should die, the IRS requires you to file a return if your gross income is at least $3,500. Each personal exemption in 2008 is worth $3,500.

Married filing separately. For married persons filing a separate return, no matter what age, you must file a return if gross income is at least $3,500.

Head of household. For persons filing as head of household, you must file a return for 2008 if gross income is at least:

$11,500 if under age 65. $12,850 if at least age 65.

Qualifying widow or widower. For persons filing as qualifying widow or widower with dependent child, you must file a return for 2008 if gross income is at least:

$14,400 if under age 65. $15,450 if at least age 65.

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Believe it or not, the Internal Revenue Service doesn't require a return from some people.
Who Has to File a Tax Return?

Even if you don't earn this much income, other situations exist to determine whether you must file a tax return. For example, a dependent has to file a return for 2008 if they received more than $900 in unearned income or more than $5,450 in earned income. Other situations include:
You owe certain taxes. If you owe FICA or Medicare taxes (also called payroll taxes) on unreported tip or other reported income that were not collected, you must file a return. You must also file a tax return if you are liable for any alternative minimum tax. You must also file a return if you owe taxes on individual retirement accounts, Archer MSA accounts or an employer-sponsored retirement plan.

Advance EIC payments. If your receive advance payments for the earned income credit from your employer, you must file a return.

Self-employment earnings. If your net earnings from self-employment are $400 or more, you must file a return.

Church income. If you earn employee income of at least $108.28 from either a church or qualified church-controlled organization that is exempt from employer-paid FICA and Medicare taxes, you must file a return.

For more information on the IRS's filing requirements, see IRS Pub. 17.

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216 comments

Inspctr12 03:57:55 PM Jun 10 2008

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my ex chooses not to file because he owes child support if he files not only would I get his return then I would be able to locate him. How can he get away with not filing?

EAhemingway 03:15:45 PM Jun 10 2008

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Senior citizens 70 years and older should not be required to pay a penalty if taxes are filed on time and interest earnings are declared. At the time interest is earned at banks, banks do not take out taxes on interest, Seniors are able to have taxes deducted from annuities and social security but not interest earned at banks.
At the end of the year, tax preparers do itemize the interest whereby if enough taxes were not taken out during the year, a penalty occurs.

Senior citizens need all their monies to pay medical bills and to survive, it is not fair to pay a penalty because banks do not deduct taxes on interest earn.

It is very difficult to file estimated taxes quarterly. Banks should have the responsiblity of taking out the taxes out of accounts and making government the taxes for senior citizens.

Khayenn57 04:39:23 PM May 23 2008

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the tax system is ****** up because congress make up the tax laws (as well as others) and congress are made up of lawyer idiots that don't know their ass from a hole in the ozone!!! pander that!!!!

Lamontpat 05:32:41 PM May 05 2008

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Please email me something about the rebate that people are to get back ,
frome the gov.

ReginaRH9500 08:18:28 PM Apr 16 2008

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Taxes... everyone hates them. BUT how are you going to pay for the goverment services that are needed. I'm not talking about welfare.. Roads, emergency sevices, health care, national defense, etc etc. Think about that.

MRigsB9912 07:45:08 PM Apr 15 2008

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The Turbo tax states if you have an easy return to complete, it will be efiled FREE, but after entering the information, they charge in NC 84.90 for federal and state returns....I know they have to make some money but I think that FALLS under FALSE ADVERTISING!!!!

PorscheSilver 06:59:52 PM Apr 15 2008

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Why are people who can not and are unwilling to learn ENGLISH allowed to stay here in the USA. They are adding TONS OF EXTRA trash to an overloaded government overload!!

Pikupanail 01:11:50 AM Apr 15 2008

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HI

Pikupanail 01:11:29 AM Apr 15 2008

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IRS sucks for sure

Patsartain 12:57:49 AM Apr 15 2008

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gO FOR THE fAIR tAX!

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