Part 1Filing Basics
In this part, you will learn these income tax basics:
- Whether you must file a return
- When and where to file your return
- Which tax form to file
- What filing status you qualify for
- When filing separately is an advantage for married persons
- How to qualify as head of household
- How filing rules for resident aliens and nonresident aliens differ
- How to claim personal exemption deductions for yourself, your spouse, and your dependents.
Do You Have to File a 2014 Tax Return?
| If you are— | You must file if gross income is at least |
| Single | |
| Under age 65 | $ 10,150 |
| Age 65 or older on or before January 1, 2015 | 11,700 |
| Married and living together at the end of 2014 | |
| Filing a joint return—both spouses under age 65 | 20,300 |
| Filing a joint return—one spouse age 65 or older | 21,500 |
| Filing a joint return—both spouses age 65 or older | 22,700 |
| Filing a separate return (any age) | 3,950 |
| Married and living apart at the end of 2014 | |
| Filing a joint or separate return | 3,950 |
| Head of a household maintained for a child or other relative (1.12) | |
| Under age 65 | 13,050 |
| Age 65 or older on or before January 1, 2015 | 14,600 |
| Widowed in 2012 or 2013 and have a dependent child (1.11) | |
| Under age 65 | 16,350 |
| Age 65 or older on or before January 1, 2015 | 17,550 ... |
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