Table 1.

1 - Filing Requirements for Individuals in General 1, 2

Marital Status Filing Status3 Age4,5 Gross

Income equal
to or greater
than6,7,8
Under 65 $9,350
Single
Single (including divorced; legally 65 or older $10,750
separated; widowed any prior year
without a dependent child) Under 65 $12,000
Head of
Household (HOH) 65 or older $13,400

Under 65 $12,000
Married with a qualifying child and
not living with their spouse during HOH 65 or older $13,400
the last six months of 2009

Both the taxpayer $18,700

and their spouse are
under 65
Only one of them $19,800
Married Filing (taxpayer or their
Married and living with their spouse Jointly (MFJ) spouse) is 65 or older
at the end of 2009 (or on their
spouse’s date of death)
Both the taxpayer and $20,900
their spouse are 65 or
older
Married Filing Any age $3,650
Separately (MFS)
Married and not living with their MFJ or MFS Any age $3,650
spouse at the end of 2009 (or on
their spouse’s date of death)
Widowed in 2007 or 2008 with a Qualifying Under 65 $15,050
dependent child and not married Widow(er) (QW)
65 or older $16,150
again before the end of 2009
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 filing 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 filing requirements.
6. Do not include Social Security benefits in gross income unless they file MFS and lived with their spouse at any time in
2009 or one-half of their Social Security benefits plus other gross income and tax-exempt interest exceeds $25,000.
7. If the taxpayer is self-employed, include the amount from Schedule C, Profit 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
file a joint return with their spouse. For more information on these special rules, refer to IRS Publication 555.

Basic Income Tax Filing Information 1-7