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Table 1.1 - Filing Requirements for Individuals in General 1, 2

Marital Status

Filing Status 3

Age 4,5

Gross Income equal to or greater

than 6,7,8

   

Under 65

$9,350

Single (including divorced; legally separated; widowed any prior year without a dependent child)

Single

65

or older

$10,750

Head of Household (HOH)

Under 65

$12,000

 

65

or older

$13,400

Married with a qualifying child and not living with their spouse during the last six months of 2009

 

Under 65

$12,000

HOH

65

or older

$13,400

   

Both the taxpayer and their spouse are under 65

$18,700

Married Filing

Only one of them (taxpayer or their spouse) is 65 or older

$19,800

Married and living with their spouse

Jointly (MFJ)

at the end of 2009 (or on their spouse’s date of death)

Both the taxpayer and their spouse are 65 or older

$20,900

Married Filing Separately (MFS)

Any age

$3,650

Married and not living with their spouse at the end of 2009 (or on their spouse’s date of death)

MFJ or MFS

Any age

$3,650

Widowed in 2007 or 2008 with a dependent child and not married again before the end of 2009

Qualifying

Under 65

$15,050

Widow(er) (QW)

65

or older

$16,150

1. There are special requirements for certain individuals, including surviving spouses and personal representatives of decedents. For more information on these special requirements, refer to IRS Publication 17, Your Federal Income Tax.

2. For ‘Individuals in General,’ the gross income requirement does not change if the taxpayer is blind.

3. The taxpayer’s ling status depends, among other things, on whether they are considered married or unmarried on the last day of the tax year.

4. If the taxpayer turns age 65 on January 1, 2010, they are considered to be age 65 at the end of 2009.

5. The spouse’s age is relevant only for the ‘married and living with spouse’ MFJ ling requirements.

6. Do not include Social Security bene ts in gross income unless they le MFS and lived with their spouse at any time in 2009 or one-half of their Social Security bene ts plus other gross income and tax-exempt interest exceeds $25,000.

7. If the taxpayer is self-employed, include the amount from Schedule C, Pro t or Loss From Business, Line 7, in their gross income.

8. Special rules apply when calculating the taxpayer’s gross income if they live in a community property state and do not le a joint return with their spouse. For more information on these special rules, refer to IRS Publication 555.