Check the following table to determine whether you must file a tax return, based on your age at the end of your tax year, gross income, and filing status.

Who Must File

Filing	Income Was
Status Is:	At Least:
Single
Under 65	$7,200
65 or older	8,300
Married, filing jointly
Both under 65	12,950
One spouse 65 or older	13,800
Both 65 or older	14,650
Not living with spouse at end of year (or on date spouse died)	2,800
Married, filing separately
All (any age)	2,800
Head of household
Under 65	9,250
65 or older	10,350
Qualifying widow(er) with dependent child
Under 65	10,150
65 or older	11,000

Dependent's return. If you can claim someone as a dependent on your tax return (for example, your son or daughter), 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 $4,400.
• Your dependent had only unearned income, such as interest and dividends, and the total was more than $700.
• Your dependent had both earned and unearned income, and the total was more than $700.

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 to get a refund of any income tax withheld.

More information. See the Form 1040 instructions for more information on who must file a return for 2000.

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