Who Must File an Income Tax Return?
Do you need to file an income tax return this year? If you are a citizen or resident of the United States, or a resident of Puerto Rico, and the filing requirements for your classification are met, then the answer is yes, you need to file a return.
General individuals determine if they need to file based on their gross income, their filing status, and their age. The exact requirements related to income change each year, and can be found in the instructions for the various 1040 forms for the appropriate filing year. For 2007 income tax returns, a taxpayer who is single and under age 65 would be required to file if he or she had gross income of at least $8,750. If the taxpayer is single and age 65 or over, the gross income requirement is $10,050. For married taxpayers filing a joint return, the income filing requirement varies according to age. If both husband and wife are under 65, the amount is $17,500. If one spouse is at least 65, the amount is $18,550. For a husband and wife who are both 65 or over, they must file a return if their gross income is $19,600 or more. For a married person filing a separate return, the filing threshold is $3,400. A head of household under age 65 would need to file a return if his or her gross income is $11,250 or higher. If the head of household is age 65 or over, the filing requirement is $12,550. A qualifying widow or widower under age 65 would need to file if they have gross income of at least $14,100, and if age 65 or older, the filing requirement rises to $15,150.