J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

Do You Have to File a 2012 Tax Return?

If you are—	You must file if gross income is at least
Single
Under age 65	$ 9,750
Age 65 or older on or before January 1, 2013	11,200
Married and living together at the end of 2012
Filing a joint return—both spouses under age 65	19,500
Filing a joint return—one spouse age 65 or older	20,650
Filing a joint return—both spouses age 65 or older	21,800
Filing a separate return (any age)	3,800
Married and living apart at the end of 2012
Filing a joint or separate return	3,800
Head of a household maintained for a child or other relative (1.12)
Under age 65	12,500
Age 65 or older on or before January 1, 2013	13,950
Widowed in 2011 or 2010 and have a dependent child (1.11)
Under age 65	15,700
Age 65 or older on or before January 1, 2013	16,850

Marital status.

For federal tax purposes, only a man and woman in a legal union as husband and wife are considered married. For 2012 returns, marital status is generally determined as of December 31, 2012. Thus, if you were divorced or legally separated during 2012, you are not considered married for 2012 tax purposes, and you must use the filing threshold for single persons unless you qualify as a head of household (1.12), or you remarried in 2012 and are filing a joint return with your new spouse.

If your spouse died in 2012 and you were living together on the date of death, use the filing threshold shown for married persons living ...