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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
$10,150
11,700
Married filing jointly Under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$20,300
21,500
22,700
Married filing separately Any age $3,950
Head of household Under 65
65 or older
$13,050
14,600
Qualifying widow(er) with dependent child Under 65
65 or older
$16,350
17,550
Source: Internal Revenue Service. Web: www.irs.gov.

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