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 2022 Tax Return?
| If you are— | You must file if gross income for 2022 is at least |
|---|---|
| Single | |
| Under age 65 (on January 1, 2023) | $ 12,950 |
| Age 65 or older (on or before January 1, 2023) | 14,700 |
| Married and living together at the end of 2022 | |
| Filing a joint return—both spouses under age 65 (on January 1, 2023) | $25,900 |
| Filing a joint return—one spouse age 65 or older (on or before January 1, 2023) | 27,300 |
| Filing a joint return—both spouses age 65 or older (on or before January 1, 2023) | 28,700 |
| Filing a separate return for 2022 (regardless of age) | $5 |
| Married and living apart at the end of 2022 | |
| Filing a joint or separate return for 2022 (regardless of age) | $5 |
| Head of a household maintained for a child or other relative (1.12) | |
| Under age 65 (on January 1, 2023) | $19,400 |
| Age 65 or older (on or ... |
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