Whether you have to file a tax return for 1997 depends on your filing status, age, and gross income. The following are the requirements for filing as individuals.

1. Single, under 65, and your gross income was at least $6,800.
2. Single, 65 or over, and your gross income was at least $7,800.
3. Married, filing a joint return, you and your spouse were both under 65, and your gross income was at least $12,200.
4. Married, filing a joint return, one spouse is 65 or over, and your gross income was at least $13,000.
5. Married, filing a joint return, both you and your spouse were 65 or over, and your gross income was at least $13,800.
6. Married, filing a separate return, and your gross income was at least $2,650, regardless of your age.
7. Head of household, under 65, and your gross income was at least $8,700.
8. Head of household, 65 or over, and your gross income was at least $9,700.
9. Qualifying widow or widower with a dependent child, you were under 65, and your gross income was at least $9,550.
10. Qualifying widow or widower with a dependent child, you were 65 or over, and your gross income was at least $10,350.

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 you 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, get Publication 533.

You must file a return if you can be claimed as a dependent on another person's return, you had any unearned income, and your total income was more than $650. Examples of unearned income are taxable interest, dividends, capital gains, and trust distributions. Dependents with earned income must file a return only if their gross income is more than their standard deduction amount. Examples of earned income are wages, tips, and salaries. For more details, see the instructions in your tax package or get Publication 929, Tax Rules for Children and Dependents, or Publication 501, Exemptions, Standard Deduction, and Filing Information. You may order these by calling 1-800-829-3676.

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

Special filing requirements may apply to U.S. citizens who are residents of Puerto Rico or have income from U.S. possessions. Get Publication 570 for information. Residents of Puerto Rico should see Topic 901.

You generally 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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