Filing Requirements
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
I am a student attending college and working part-time. Do I have to file a tax return?
If you are an individual who may be claimed as a dependent on another person's return and you are single and under age 65, you must file a return if any of the following circumstances apply: first, your unearned income was more than $750. Unearned income includes taxable interest, dividends, capital gains, and trust distributions of interest, dividends, capital gains, and survivor annuities. If you had an investment loss, your unearned income could be a negative amount. Second, your earned income was more than $4,700. Earned income includes wages, tips, taxable scholarship and fellowship grants, and salaries. Third, your total income was more than the larger of $750 or your earned income (up to $4,450) plus $250. If you file Form 1040EZ (PDF), Income Tax Return for Single and Joint Filers With No Dependents, your total income is the same as your adjusted gross income. If you are 65 or older, or married, refer to the instructions in your tax package or Publication 929 (PDF), Tax Rules for Children and Dependents, or Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information.
References: - Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information
- Publication 929 (PDF), Tax Rules for Children and Dependents
- Form 1040EZ (PDF), U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
How much does a student have to make before he or she has to file an income tax return?
If you are an unmarried dependent, you must file a tax return for 2002 if you have earned income of more than $4,700, unearned income of more than $750, or if your gross income is more than $750 and exceeds your earned income by more than $250.
Even if you do not have to file, you should file a federal income tax return to get money back if any of the following apply: - You had income tax withheld from your pay.
- You qualify for the earned income credit.
- You qualify for the additional child tax credit.
Refer to Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information, for an explanation of the five exemption tests and filing requirement rules.
References: - Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status I'm single, live alone, and have no dependents. Can I file as head of household?
No. To use this filing status, you must have paid over half the cost of keeping up a home for you and a child or other qualifying person for over half the year. For detailed information, refer to Tax Topic 353, What is Your Filing Status, or Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information.
References: My wife and I have been separated since May. She has one child (grandchild) living with her. Can we both file as single?
You and your wife can either file as married filing jointly, or married filing separately. Your wife might qualify as head of household since the grandchild may be a qualifying person for that status. If she does, you would have to file as married filing separately. Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: If two single people (never married) have a child and have always lived together providing equal support for that child, can they both claim head of household status?
Only the person who paid more that half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: As a single parent, can I claim head of household filing status as long as I have a child living with me (no matter what the age of the child) and paid for over half the cost of keeping up a home?
In order to qualify for head of household filing status, the age of the qualifying person is immaterial, but you must meet the other head of household requirements. Please refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References:
Tax Topics & FAQs | 2002 Tax Year Archives | Tax Help Archives | Home
|
