IRS Tax Forms  
Publication 517 2000 Tax Year

Filing Your Return

You have to file an income tax return for 2000 if your gross income was at least the amount shown in the second column. (Gross income means all income you received in the form of money, goods, property, and services that is not exempt from income tax.)

Who Must File
Filing Income
Status Is: At Least:
Single
    Under 65 7,200
    65 or older 8,300
Married, filing jointly
    Both under 65 12,950
    One spouse 65 or older 13,800
    Both 65 or older 14,650
    Not living with spouse at end of year (or on date spouse died) 2,800
Married, filing separately
    All (any age) 2,800
Head of household
    Under 65 9,250
    65 or older 10,350
Qualifying widow(er) with dependent child
    Under 65 10,150
    65 or older 11,000

Additional requirements. Even if your income was less than the amount shown above, you must file an income tax return on Form 1040, and attach a completed Schedule SE, if:

  • You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Figuring Net Earnings From Self-Employment for SE Tax) of $400 or more in the tax year,
  • You are exempt from SE tax on earnings from qualified services and you have $400 or more of other earnings subject to SE tax, or
  • You had wages of $108.28 or more from an electing church or church-controlled organization (discussed earlier under Religious Workers).

Self-employment tax. If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return.

Exemption from SE tax. If you filed Form 4361 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE. Instead, write "Exempt--Form 4361" on Form 1040, line 52.

If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE. Instead, write "Exempt--Form 4029" on Form 1040, line 52.

More information. For more information on filing your return, including when and where to file it, see the instructions for Form 1040.

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