Whether you have to file a tax return for 2004, depends, in part, on your
filing status, age, and gross income. You will hear the filing status, age,
and amount of gross income that would require you to file.
Single, under 65, and your gross income was at least $7,950.
Single, 65 or older, and your gross income was at least $9,150.
Married, filing a joint return, you and your spouse were both under 65,
and your gross income was at least $15,900.
Married, filing a joint return, one spouse is 65 or older, and your gross
income was at least $16,850.
Married, filing a joint return, both you and your spouse were 65 or older,
and your gross income was at least $17,800.
Married, filing a separate return, and your gross income was at least
$3,100, regardless of your age.
Head of household, under 65, and your gross income was at least $10,250.
Head of household, 65 or older, and your gross income was at least $11,450.
Qualifying widow or widower with a dependent child, you were under 65,
and your gross income was at least $12,800.
Qualifying widow or widower with a dependent child, you were 65 or older,
and your gross income was at least $13,750.
Gross income includes all income you receive in the form of money, goods,
property, and services that is not exempt from tax. Even though your gross
income was less than the amount stated for your age and filing status, you
may have to file a tax return.
You must file a tax return if you had net earnings from self–employment
of $400 or more. Net earnings from self–employment is your total self–employment
income less the expenses paid in operating your trade or business, multiplied
by 92.35%. For more details, refer to Publication 533, Self–Employment
If you are an individual who may be claimed as a dependent on another person's
return, you are subject to specific filing requirements. Refer to the instructions
in your tax package or refer to Publication 929, Tax Rules for Children
and Dependents, or Publication 501, Exemptions, Standard Deduction,
and Filing Information, for the filing requirements for dependents.
You must file a tax return if you received any amount of advance earned
income credit payments from your employer during the year, or if you owe any
taxes, such as social security tax and Medicare tax on tips or group life
insurance, alternative minimum tax, tax on qualified retirement plans including
an Individual Retirement Account, or other tax-favored account, or tax from
recapture of an education credit, investment credit, low income housing credit,
federal mortgage subsidy, qualified electric vehicle credit, or the native
american employment credit.
Special filing requirements may apply to U.S. citizens who are residents
of Puerto Rico or who have income from U.S. possessions. Order Publication 570 for
additional information. Residents of Puerto Rico should select Topic 901.
Generally, you must file a tax return if you are a nonresident alien with
income from sources in the United States. For more information on nonresident
aliens, select Topic 851.
Even if you are not required to file a tax return, you should file a return
if you are due a refund.
If you did not file a return for a previous year and you were required
to do so, refer to Topic 153. If you need help determining which
form to file, refer to Topic 352.