Filing Status & Requirements

For 2011 returns, if your dependent child (claimed as a dependent on your tax return) has no investment income, the child does not have to file a return if earned income does not exceed $5,800. If you child has more than $950 of investment income, even if it has no other earned income, your child must file a tax return. If the child's earned income is only from interest and dividends, and your child has no earned income, you can elect to report this investment income on your tax return

If you can’t file your return on time, you can file an extension with form 4868. While everyone is entitled to an automatic six month extension to file, people misunderstand that this automatic extension form only gives you more time to file and not more time to pay.

For 2013:
The Tax between 0 and 8,925 = 10%,
between $8,925 and $36,250 the Tax = 870 plus 15% over 8,925,
between $36,250 and $87,850 the Tax = 4,868 plus 25% over 36,250,
between $87,850 and $183,250 the Tax = 17,443 plus 28% over 87,850,
between $183,250, and $398,350 the Tax = 43,843 plus 33% over 183,250,
between $398,350, and $400,000 the Tax = 43,843 plus 33% over 398,350 over $400,000 the Tax = 116,163.75 plus 39.6% over 400,000.
For 2012:
The Tax between 0 and 8,700 = 10%,
between $8,701 and $35,350 the Tax = 870 plus 15% over 8,700,
between $35,351 and $85,650 the Tax = 4,868 plus 25% over 35,350,
between $85,651 and $178,650 the Tax = 17,443 plus 28% over 85,650,
between $178,651, and $388,350 the Tax = 43,843 plus 33% over 178,650,
over $388,351 the Tax = 112,863 plus 35% over 388,350.

In the year you are divorced you must file as single or head of household if you have a child living with you.

IRS Publication 971 explains the 3 types of innocent spouse relief available. It describes who may qualify for innocent spouse relief, the separation of liability or equitable relief and how to apply. Go to the IRS website at www.irs.gov.

To use the Head of Household filing status, you must have paid over half the cost of keeping up a home for you and a child or other qualifying person for over half the year.

For the current year, If your filing status is married filing separately then your gross income must be at least $3,800 ($3,700 in 2011). There is no age test.
Gross income does not include Social Security benefits.

For the current year, If your filing status is married filing jointly and both of you are under 65 then your gross income must be at least $19,500($19,000 in 2011).
If only one is 65 or older then your gross income must be at least $20,650 ($20,150 in 2011).
If both of you are 65 or older then your gross income must be at least $21,800 ($21,300 in 2011).
Gross income does not include Social Security benefits.

For the current year, If your filing status is single and you are under 65 then your gross income must be at least $9,750 ($9,500 in 2011) to file a 1040 tax return. If you are 65 or older then your gross income must be at least $11,200 ($10,950 in 2011). Gross income does not include Social Security benefits.