Carroll D. Stanley, C.P.A. - Tax - Financials

Income Levels at Which Individuals Must File Tax Returns

The table below shows income levels at which individuals must file income tax returns (even though no tax is owed).

Filing Status	2011	2010	2009
Single < 65	$9,500	$9,350	$9,350
Single 65 or older	$10,950	$10,750	$10,750
Married, filing separately	$3,700	$3,650	$3,650
Married, filing jointly, both spouses < 65	$19,000	$18,700	$18,700
Married, filing jointly, one spouse 65 or older	$20,150	$19,800	$19,800
Married, filing jointly, both spouses 65 or older	$21,300	$20,900	$20,900
Head of Household < 65	$12,200	$12,050	$12,000
Head of Household, 65 or older	$13,650	$13,450	$13,400
Qualifying Widow(er) < 65 with dep. child	$15,300	$15,050	$15,050
Qualifying Widow(er) 65 or older with dep. child	$16,450	$16,150	$16,150

The income-level test applies to gross income and not to adjusted gross income.

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