Lucy, is 36 years old, single, and her gross income is $20,000. She must file a tax return since her income exceeds the amount for her age and filing status.

Henrietta and Javier are married and plan to file a joint return. Henrietta is 67 and had a gross income of $11,000 for the tax year. Javier is 66. His gross income was $5,000 for the year. Since their combined gross income is less than the minimum amount for their ages and filing status, they do not have to file a return.