J.K. Lasser's Your Income Tax Professional Edition 2017

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.

1. 1. Do You Have To File a 2016 Tax Return?
   2. Filing Tests for Dependents: 2016 Returns
   3. Where To File Your 2016 Return
   4. Filing Deadlines (on or before)
   5. Which Tax Form Should You File?

1. Chapter 1 Filing Status

   1. 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 65	16,650 ...