|
|
For Most People
| If your filing
status is... |
AND at the end of
2006 you were*... |
THEN file a return
if your gross income** was at least... |
|
Single |
under 65
65 or older |
$8,950
$10,300 |
|
Married filing jointly*** |
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses) |
$17,900
$18,950
$20,000 |
|
Married filing separately |
any age |
$3,500 |
|
Head of household |
under 65
65 or older |
$11,500
$12,850 |
|
Qualifying widow(er) with dependent
child |
under 65
65 or older |
$14,400
$15,450 |
|
* If you were born on January 1, 1944,
you are considered to be age 65 at the end of 2008
** Gross income means all income
you received in the form of money, goods, property, and services
that is not exempt from tax, including any income from sources
outside the United States (even if you can exclude part or all of
it). Do not include social security benefits unless you
are married filing a separate return and you lived with your
spouse at any time in 2008.
*** If you did not live with your
spouse at the end of 2008 (or on the date your spouse died) and your
gross income was at least $3,400, you must file a return regardless
of your age. |
Chart B - For Children and Other Dependents
| If your parent (or someone else)
can claim you as a dependent, use this chart to see if you must file
a return. In this chart, earned income includes taxable
interest, ordinary dividends, and capital gain distributions.
Earned income includes wages, tips, and taxable scholarship
and fellowship grants. Gross income is the total of
your unearned and earned income. |
|
Single dependents. Were
you either age 65 or older or blind?
|
Chart C -
Other Situations When You Must File
| You must file a return if any of
the four conditions apply for 2006. |
|
1. You owe any special taxes,
including any of the following:
a. Alternative minimum tax.
b. Additional tax on a
qualified plan, including an individual retirement arrangement
(IRA), or other tax-favored account. But if you are filing
a return only because you owe this tax, you can file Form
5329 by itself.
c. Household employment
taxes. But if you are filing a return only because you owe
this tax, you can file Schedule H by itself.
d. Social security and
Medicare tax on tips you did not report to your employer.
e. Write-in taxes, including
uncollected social security and Medicare or RRTA tax on tips you
reported to your employer or on group-term life insurance and
additional tax on health savings account distributions.
f. Recapture taxes.
|
| 2. You received any advance
earned income credit (EIC) payments from your employer. These
payments are shown in Form W-2, box 9 |
| 3. You had net earnings from
self-employment of at least $400. |
| 4. You had wages of $108.28
or more from a church or qualified church controlled organization
that is exempt from employer social security and Medicare taxes. |
{If you do
not meet the above requirements, state is non applicable}
Please contact us for additional
information. |
