The following table will help you determine whether you must file a tax return, based on your:

• Age at the end of the tax year,
• Gross income, and
• Filing status.

Who Must File

Filing	Income Was
Status Is:	At Least:
Single
Under 65	$7,450
65 or older	8,550
Married, filing jointly
Both under 65	13,400
One spouse 65 or older	14,300
Both 65 or older	15,200
Not living with spouse at end of year (or on date spouse died)	2,900
Married, filing separately
All (any age)	2,900
Head of household
Under 65	9,550
65 or older	10,650
Qualifying widow(er) with dependent child
Under 65	10,500
65 or older	11,400

Dependent's return. If you can claim someone as a dependent on your tax return (for example, your child or parent), that person must generally also file his or her own tax return if any of the following apply.

• Your dependent had only earned income, such as salary or wages, and the total was more than $5,650 ($6,750 if 65 or older and blind).
• Your dependent had only unearned income, such as interest and dividends, and the total was more than $750.
• Your dependent had both earned and unearned income, and the total was more than $750.

Self-employed. You must file an income tax return if you are self-employed and you had net earnings of $400 or more from self-employment, even if you do not otherwise have to file a return. See chapter 15.

Certain credits. You must also file a return if you received any advance earned income credit payments from your employer. In addition, you should file a return if you are eligible for the earned income credit or the additional child tax credit.

Refund. Even if you do not otherwise have to file a return, you should file one if you are due a refund of any income tax withheld.

More information. See the Form 1040 instructions for more information on who must file a return.

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