Part 1 Filing 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 2016 Tax Return? 3
Filing Tests for Dependents: 2016 Returns 4
Where To File Your 2016 Return 5
Filing Deadlines (on or before) 6
Which Tax Form Should You File? 8
1.1 – 1.20
Do You Have to File a 2016 Tax Return?
| If you are— | You must file if gross income is at least |
| Single | |
| Under age 65 | $ 10,350 |
| Age 65 or older on or before January 1, 2017 | 11,900 |
| Married and living together at the end of 2016 | |
| Filing a joint return—both spouses under age 65 | 20,700 |
| Filing a joint return—one spouse age 65 or older on or before January 1, 2017 | 21,950 |
| Filing a joint return—both spouses age 65 or older on or before January 1, 2017 | 23,200 |
| Filing a separate return (any age) | 4,050 |
| Married and living apart at the end of 2016 | |
| Filing a joint or separate return | 4,050 |
| Head of a household maintained for a child or other relative (1.12) | |
| Under age 65 | 13,350 |
| Age 65 or older on or before January 1, 2017 | 14,900 |
| Widowed in 2014 or 2015 and have a dependent child (1.11) | |
| Under age ... |
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