Horace and Dorothy Rowan, who file jointly, are 68 and 62, respectively. Their gross combined income for the year was $22,000. Although they receive some assistance from friends and relatives, they cannot be claimed as dependents by anyone.

Are Horace and Dorothy required to file a tax return?

Click here to view Chart A - For Most People Who Must File.

Click here to view Chart B - For Children and Other Dependents.

Click here to view Chart C - Other Situations When You Must File.