You have to file an income tax return for 2001 if your gross income was at least the amount shown in the second column of the table shown next.
(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 |
7,450 |
| 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 |
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
(Church Employees)).
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 53.
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 53.
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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