Filing Requirements for 2016 & 2015

MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2016

FILING STATUSUNDER 65OVER 65
Single$10,350$11,900
Head of Household$13,350$14,900
Married, Filing Jointly$20,700$21,950 (1 spouse)
$23,200 (2 spouses)
Married, Filing Separately$4,050$4,050
Qualifying Widow(er)$16,650$18,200

MINIMUM GROSS INCOME FILING REQUIREMENTS FOR 2015

Filing StatusUnder 65Over 65
Single$10,300$11,850
Head of Household$13,250$14,800
Married, Filing Jointly$20,600$21,850 (1 spouse)
$23,100 (2 spouses)
Married, Filing Separately$4,000$4,000
Qualifying Widow(er)$16,600$17,850
 

 
 

 

You must file a tax return if any of the following applies:

  • Special taxes are owed such as, AMT, additional taxes related to retirement plans, HSA, qualified tuition programs, household employment taxes, uncollected tax on tips, recapturing certain tax credits, etc.
  • Advance EIC payments received from employer
  • Net earnings from self-employment are at least $400
  • Wages over $108 earned from church exempt from Social Security taxes