Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Who Must File?

The Three Charts (continued)

Here are two examples that include the dollar amounts listed in Charts A and B.

Example

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.

Example

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.

Click here to review the dollar amounts in both Charts A and B.

Who Must File Charts A and B

Who Must File Charts A and B