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 ...

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