Information You Need When Referencing the Charts of Filing Requirements

In order to use the charts to determine whether you have to file a U.S. Federal Income Tax Return you will need to know:

• your age,
• your marital status,
• whether you can be claimed as a dependent by someone else,
• your gross income, and
• your earned and unearned income.

Are you age 65 or older?

The income tax filing requirements are different for persons who are age 65 or older as of December 31st of the year for which you are filing.

Are you married?

You are considered married for federal income tax purposes if, as of the last day of your tax year (December 31st unless you are on a fiscal year basis), you and your spouse are:

1. Married and living together as husband and wife.
2. Living together in a common law marriage recognized in the state where you live or in the state where the common law marriage began.
3. Married and living apart, but not legally separated under a decree of divorce or separate maintenance.
4. Separated, but under a decree of divorce that is not final. 

Can you be claimed as a dependent?

In order to determine whether you can be claimed as a dependent by someone else, you will probably need to talk to your parents or others who you think may be able to claim you.  There are five dependency tests that must be met in order to claim someone as a dependent:

1. Member of Household or Relationship Test (Are you living in someone else’s household or with a parent or other relative?)
2. Citizen or Resident Test (If you are not a citizen or resident of the U.S., or a resident of Canada or Mexico, you generally cannot be claimed as a dependent by someone else.)
3. Joint Return Test (If you are married and filing a joint return, you generally cannot be claimed as a dependent.)
4. Gross Income Test (What was your total income for the year?)
5. Support Test (Did someone else provide more than half your support?)

What is your income?

For purposes of the filing requirement charts, your gross income is all income you received during the year in the form of money, goods, or services.

Your earned and unearned income becomes a determining factor in whether you have to file when you can be claimed as a dependent by someone else.