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J.K. Lasser's Your Income Tax 2017 by J.K. Lasser Institute

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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. Chapter 1 Filing Status

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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