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Who must file an IRS return?
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Whether you have to file an IRS return depends on your filing
status, age, and gross
income. There are five different
IRS return filing
statuses: Single, Head of Household, Married
Filing Separate, Married Filing Jointly, and Qualifying Widow(er) with Dependent Child.
Gross income includes all income from worldwide sources you receive that is not
tax exempt. Even though your gross income may be less than the required IRS return filing limits, there
are several other factors that could require you to file an IRS return.
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| If
your filing status is: |
and at the
end of 2000 you were:
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You must
file an IRS tax return if your gross income was at least:
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| Single |
under 65 |
$7,200 |
| 65 or older * |
$8,300 |
| Married, living
together at the end of 2000, and filing jointly |
both spouses under 65 |
$12,950 |
| one spouse 65 or older * |
$13,800 |
| both spouses 65 or older* |
$14,650 |
| Married, living together at the
end of 2000, and filing separately |
any age |
$2,800 |
| Married and living apart at the
end of 2000 |
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 |
| * Age 65 or older on or before January 1,
2001. |
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If you
turn age 65 on January 1, 2001, you are considered to be age 65 at the end of
2000.
You must file an IRS tax return if any of the following conditions apply:
- you owe any special tax to the IRS such as Alternative Minimum Tax, IRA
tax penalties, or FICA tax on
tips;
- you received any advance earned income tax credit payments from your employer;
- you had net earnings from self employment of at least $400;
- you are a non-resident alien with a U.S. business or
IRS tax liability not covered by IRS tax withholding.
Even if you are not required to file an
IRS return, a return should be filed if you are
entitled to a tax refund from the IRS of any tax that was withheld during the tax year, or if you are entitled to
claim the earned income tax credit on your IRS return.
IRS returns for Children under 14: Under certain circumstances, you may be able to report your
child's income on your IRS return. If you qualify, and elect to do so, your child will not
be required to file an IRS return.
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