| Publication 225 |
2001 Tax Year |
Filing Requirements
The following table will help you determine whether you must file a
tax return, based on your:
- Age at the end of the tax year,
- Gross income, and
- Filing status.
Who Must File
| Filing |
Income Was |
|
Status Is: |
At Least: |
| Single |
|
| Under 65 |
$7,450 |
| 65 or older |
8,550 |
| Married, filing jointly |
|
| Both under 65 |
13,400 |
| One spouse 65 or older |
14,300 |
| Both 65 or older |
15,200 |
| Not living with spouse at
end of year
(or on date spouse died) |
2,900 |
| Married, filing separately |
|
| All (any age) |
2,900 |
| Head of household |
|
| Under 65 |
9,550 |
| 65 or older |
10,650 |
| Qualifying widow(er) with
dependent child |
|
| Under 65 |
10,500 |
| 65 or older |
11,400 |
Dependent's return.
If you can claim someone as a dependent on your tax return (for
example, your child or parent), that person must generally also file
his or her own tax return if any of the following apply.
- Your dependent had only earned income, such as salary or
wages, and the total was more than $5,650 ($6,750 if 65 or older and
blind).
- Your dependent had only unearned income, such as interest
and dividends, and the total was more than $750.
- Your dependent had both earned and unearned income, and the
total was more than $750.
Self-employed.
You must file an income tax return if you are self-employed and you
had net earnings of $400 or more from self-employment, even if you do
not otherwise have to file a return. See chapter 15.
Certain credits.
You must also file a return if you received any advance earned
income credit payments from your employer. In addition, you should
file a return if you are eligible for the earned income credit or the
additional child tax credit.
Refund.
Even if you do not otherwise have to file a return, you should file
one if you are due a refund of any income tax withheld.
More information.
See the Form 1040 instructions for more information on who must
file a return.
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