Tax Tips

You must file a return if your gross income is more than the threshold for your filing status. You also must file a return if certain other situations (see "Other Situations," below) apply. Even if your gross income is below the filing requirement, you must file a return to receive any refund to which you are entitled.

Gross income is all income subject to tax, unreduced by any losses you've incurred. Gross income includes earned income (such as wages, salaries and self-employment income), and unearned income (such as interest, dividends and capital gains).

No One Claims You as a Dependent

If someone else can't claim you as a dependent, you must file a tax return if any of the following apply.

Your filing status is Single and you're either of the following:

• younger than 65 with gross income of $8,950 or more
• 65 or older with gross income of $10,300 or more

Your filing status is Married Filing Jointly and you are any of the following:

• you are both younger than 65 with a combined gross income of $17,900 or more
• only 1 spouse is 65 or older and together you have a combined gross income of $18,950 or more
• you are both 65 or older with a combined gross income of $20,000 or more

Your filing status is Married Filing Separately and you are any age with gross income of $3,500 or more.

Your filing status is Head of Household and you are either of the following:

• younger than 65 with gross income of $11,500 or more
• 65 or older with gross income of $12,850 or more

Your filing status is Qualifying Widow(er) with dependent children and you are either of the following:

• younger than 65 with gross income of $14,400 or more
• 65 or older with gross income of $15,450 or more

Someone Else Claims You as a Dependent

If someone else can claim you as a dependent, you must file a return if you have any of the following:

• unearned income more than $900
  
• earned income more than $5,450
  
• gross income more than the larger of $900 or earned income (up to $5,150) plus $300
  

Higher limitations apply if the dependent is age 65 or older, blind or both.

Other Situations

You must file a tax return if:

• You received advance Earned Income Credit (EIC) from your employer during the year.
  
• You owe taxes for Social Security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
  
• You owe Alternative Minimum Tax.
  
• You owe tax on an IRA or qualified employer retirement plan or other tax-favored account, such as a Coverdell ESA.
  
• You must recapture an education credit, investment credit or other credit.
  
• You are self-employed with net earnings of $400 or more.
  
• You are a resident of Puerto Rico or if you have income from a U.S. possession, special filing requirements may apply. Check with your tax professional for more information.
  
• You had wages of $108.28 or more from a church or qualified church organization that is exempt from employer Social Security and Medicare taxes.
  
• You are a nonresident alien and you have income from a trade or business in the U.S., or you have income not from a trade or business, and not all the U.S. tax you owe was withheld from that income.