Whether you have to file a tax return for 2000, depends on your filing status, age, and gross income. Listed below are the filing status, age, and amount of gross income that would require you to file.

1. Single, under 65, and your gross income was at least $7,200
2. Single, 65 or over, and your gross income was at least $8,300.
3. Married, filing a joint return, you and your spouse were both under 65, and your gross income was at least $12,950.
4. Married, filing a joint return, one spouse is 65 or over, and your gross income was at least $13,800.
5. Married, filing a joint return, both you and your spouse were 65 or over, and your gross income was at least $14,650.
6. Married, filing a separate return, and your gross income was at least $2,800, regardless of your age.
7. Head of household, under 65, and your gross income was at least $9,250.
8. Head of household, 65 or over, and your gross income was at least $10,350.
9. Qualifying widow or widower with a dependent child, you were under 65, and your gross income was at least $10,150.
10. Qualifying widow or widower with a dependent child, you were 65 or over, and your gross income was at least $11,000.

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 may be less than that stated previously, there are several other factors that could require you to file a tax return.

You must file a return if you are self-employed and 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, see Publication 533.

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 see Publication 929, Tax Rules for Children and Dependents, or Publication 501, ( Exemptions, Standard Deductions, and Filing Information, for the filing requirements for dependents.

You must file a return if you received any amount of advance earned income credit payments from your employer during the year. You also must file if you owe any taxes, such as social security and Medicare tax on tips, alternative minimum tax, tax on an Individual Retirement Arrangement, or tax from recapture of an education credit.

Special filing requirements may apply to U.S. citizens who are residents of Puerto Rico or who have income from U.S. possessions. See Publication 570 for information. Residents of Puerto Rico should see 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, see Topic 851.

Even if you don't meet any of the requirements mentioned before, 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, see Topic 153. If you need help determining which form to file, see Topic 352.

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