J.K. Lasser's Your Income Tax 2022

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

• Do You Have to File a 2021 Tax Return?
• Filing Tests for Dependents: 2021 Returns
• Where to File Your 2021 Form 1040 or 1040-SR
• Filing Deadlines (on or before)
• What Forms Do You Need to File?

Do You Have to File a 2021 Tax Return?

If you are—	You must file if gross income for 2021 is at least
Single
Under age 65 (on January 1,2022)	$ 12,550
Age 65 or older (on or before January 1,2022)	14,250
Married and living together at the end of 2021
Filing a joint return—both spouses under age 65 (on January 1, 2022)	$25,100
Filing a joint return—one spouse age 65 or older (on or before January 1,2022)	26,450
Filing a joint return—both spouses age 65 or older (on or before January 1,2022)	27,800
Filing a separate return for 2021 (regardless of age)	$5
Married and living apart at the end of 2021
Filing a joint or separate return (regardless of age)	$5
Head of a household maintained for a child or other relative (1.12)
Under age 65 (on January 1,2022)	$18,800
Age 65 or older (on or before January 1,2022)	20,500
Widowed in 2019 or 2020 and have a dependent child (1.11)
Under age 65 (on January ...