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Who Must File a Return

The following table shows the IRS requirements for filing tax returns in 2014, according to age, marital status, and gross income.

If your filing status is: Age at end of 2014 Gross income at least
Single Under 65
65 or older
Married filing jointly Under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately Any age $3,950
Head of household Under 65
65 or older
Qualifying widow(er) with dependent child Under 65
65 or older
Source: Internal Revenue Service. Web: www.irs.gov.

Tax Brackets—2012 Taxable Income Federal Individual Income Tax Adjusted Gross Income