Check the following table to determine whether you must file a tax
return, based on your age at the end of your tax year, gross income,
and filing status.
Who Must File
| Filing |
Income Was |
|
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 |
Dependent's return.
If you can claim someone as a dependent on your tax return (for
example, your son or daughter), that person must generally also file
his or her own tax return if any of the following apply.
- Your dependent had only earned income, such as salary or
wages, and the total was more than $4,400.
- Your dependent had only unearned income, such as interest
and dividends, and the total was more than $700.
- Your dependent had both earned and unearned income, and the
total was more than $700.
Self-employed.
You must file an income tax return if you are self-employed and you
had net earnings of $400 or more from self-employment, even if you do
not otherwise have to file a return. See chapter 15.
Certain credits.
You must also file a return if you received any advance earned
income credit payments from your employer. In addition, you should
file a return if you are eligible for the earned income credit or the
additional child tax credit.
Refund.
Even if you do not otherwise have to file a return, you should file
one to get a refund of any income tax withheld.
More information.
See the Form 1040 instructions for more information on who must
file a return for 2000.
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