Do You Have to File a 2012 Tax Return?
|If you are—||You must file if gross income is at least|
|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|
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 ...