Must I File a Return?
Not all taxpayers are required
to file income tax returns. The following charts may help
you in making that determination:
Note: Even if you are
not required to file a return, a return should be filed
if you are entitled to a refund of any tax that withheld
during the year. You should also file if you are entitled
to claim the earned income tax credit or the additional
child tax credit.
| If your filing status is: |
and at the end of 2002 you were: |
You must file a return if your gross income was at least: |
| Single |
under 65 |
$ 7,700 |
| 65 or older |
8,850 |
| Married
filing jointly |
under 65 (both
spouses) |
13,850 |
| 65 or older
(one spouse) |
14,750 |
| 65 or older
(both spouses) |
15,650 |
| Married filing
separately |
any age |
3,000 |
| Head
of Household |
under 65 |
9,900 |
| 65 or older |
11,050 |
| Qualifying
widow(er) with dependent child |
under 65 |
10,850 |
| 65 or older |
11,750 |
Regardless of whether you met any
of the conditions noted above, you must file a return if
any of the following conditions apply:
- You owe any special taxes;
- You received any advance earned
income credit payments from your employer;
- You had net earnings from self-employment
of at least $400
Note: If you turn 65 on
January 1, 2003, you are considered to be 65 at the end
of 2002.
Children under 14: Under
certain circumstances, you may be able to report your child's
income on your tax return. If you qualify, and elect to
do so, your child will not be required to file a return.
