You have to file an income tax return for 2000 if your gross income
was at least the amount shown in the second column. (Gross income
means all income you received in the form of money, goods, property,
and services that is not exempt from income tax.)
Who Must File
| Filing |
Income |
|
Status Is: |
At Least: |
| Single |
| Under 65 |
7,200 |
| 65 or older |
8,300 |
| Married, filing jointly |
| Both under 65 |
12,950 |
| One spouse 65 or older |
13,800 |
| Both 65 or older |
14,650 |
| Not living with spouse at end of
year
(or on date spouse died) |
2,800 |
| Married, filing separately |
| All (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 |
Additional requirements.
Even if your income was less than the amount shown above, you must
file an income tax return on Form 1040, and attach a completed
Schedule SE, if:
- You are not exempt from SE tax, and you have net earnings
from self-employment (discussed earlier under Figuring Net
Earnings From Self-Employment for SE Tax) of $400 or more in the
tax year,
- You are exempt from SE tax on earnings from qualified
services and you have $400 or more of other earnings subject to SE
tax, or
- You had wages of $108.28 or more from an electing church or
church-controlled organization (discussed earlier under Religious
Workers).
Self-employment tax.
If you are liable for SE tax, you must file Schedule SE (Form 1040)
with your return.
Exemption from SE tax.
If you filed Form 4361 and received IRS approval not to be taxed on
those earnings, and you do not have any other income subject to SE
tax, do not file Schedule SE. Instead, write "Exempt--Form 4361"
on Form 1040, line 52.
If you filed Form 4029 and received IRS approval not to be taxed on
those earnings, and you do not have any other income subject to SE
tax, do not file Schedule SE. Instead, write "Exempt--Form 4029"
on Form 1040, line 52.
More information.
For more information on filing your return, including when and
where to file it, see the instructions for Form 1040.
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