Filing Requirement?
Q. Am I required to file a 2005 tax return?
A. Please see the below chart to determine if you are required to file your tax return. However, even if you are not required to file a return as outlined with below chat, it is still wise to file your return to receive any money that the IRS has already retained
| If the filing status is... | AND at the end of 2006 you were...* | THEN file a return if the gross income was at least...** |
| Single | under 65 | $8,200 |
| 65 or older | $9,450 | |
| Head of Household | under 65 | $10,500 |
| 65 or older | $11,750 | |
| Married Filing Jointly*** | under 65 (both spouses) | $16,400 |
| 65 or older (one spouse) | $17,400 | |
| 65 or older (both spouses) | $18,400 | |
| Married Filing Separately | any age | $3,200 |
| Widow(er) | under 65 | $13,200 |
| 65 or older | $14,200 |
* If the taxpayer was born before January 2, 1941, the taxpayer is considered to be 65 or older at the end of 2006.
** Gross income means all income the taxpayer received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if the taxpayer may exclude part or all of it). Do not include social security benefits unless the taxpayer is married filing a separate return and the taxpayer lived with the taxpayer's spouse at any time during 2006.
*** If the taxpayer didn’t live with the taxpayer's spouse at the end of 2006 (or on the date the spouse died) and the taxpayer's gross income was at least $3,200, the taxpayer must file a return regardless of age.
