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	2009	2008	2007
Single < 65	$9,350	$8,950	$8,750
Single 65 or older	$10,750	$10,300	$10,050
Married, filing separately	$3,650	$3,500	$3,400
Married, filing jointly, both spouses < 65	$18,700	$17,900	$17,500
Married, filing jointly, one spouse 65 or older	$19,800	$18,950	$18,550
Married, filing jointly, both spouses 65 or older	$20,900	$20,000	$19,600
Head of Household < 65	$12,000	$11,500	$11,250
Head of Household, 65 or older	$13,400	$12,850	$12,550
Qualifying Widow(er) < 65	$15,050	$14,400	$14,100
Qualifying Widow(er) 65 or older	$16,150	$15,450	$15,150

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

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