Filing Status & Requirements

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.

You should not include social security when you figure gross income for the test if you should file a tax return.

For the current year, If your filing status is qualifying widow with a dependent child and you are under 65 then your gross income must be at least $15,700 ($15,300 in 2011). If you are 65 or older then your gross income must be at least $16850 ($16,450 in 2011). Gross income does not include Social Security benefits.

Form 8379 is the form you can use for Injured Spouse relief to get your portion of a joint tax returns refund.
You are an injured spouse if all or part of your share of the overpayment shown on your joint IRS Form 1040 was or is expected to be applied against your spouse's past due child support or spousal support payments of Federal debts such as student loans.
You can file IRS Form 8379 if all 3 of the following conditions are met.
You are not required to pay the past due amount. You received and reported income such as wages, taxable interest etc. on a joint return or your main home was in a community property state other than Arizona. (community property states are CA,ID,LA,NE,NM,TX,WA and WI). You made and reported payments such as Federal income tax withheld from your wages or estimated tax payments or you claimed an earned income credit or other refundable credit on a joint return.

Your filing status and gross income determine if you have to file a 2012 tax return. In the year 2011 if your filing status is single and under age 65 then the gross income must be more than $9,750 ($9,500 in 2011). If 65 or older than the gross income must be more than $11,200 ($10,950 in 2011). If your filing status is Married and living with your spouse as of the last day of the year and both people are under age 65 then the gross income must be more than $19,500 ($19,000 in 2011). If one over 65 and one 65 or older then the gross income amount must be more than $20,650 (20,650 in 2011). If both people are 65 or older then the gross income must be more than $21,800 ($21,300 in 2011). If your filing status is Head of Household and under age 65 then the gross income must be more than $12,500 ($12,200 in 2011). If 65 or older than the gross income must be more than $13,950 ($13,650 in 2011). If your filing status is Widow(er)and under age 65 then the gross income must be more than $15,700 ($15,300 in 2011). If 65 or older than the gross income must be more than $16850 ($16,450 in 2011). If your filing status is Married filing a separate return the the gross income must be more than $3,800 ($3,700 in 2011) regardless of the age.

If you lived apart from your spouse and your child lived with you for most of the year, you may qualify as unmarried head of household if the following criteria are met.
Your spouse was not a member of your household during the last 6 months of the year. You provided over half the cost of keeping up the household. You maintain your home as the principal place of abode for your child, stepchild or adopted child for more than half of the year.
You are entitled to claim the child as a dependent. Speak to your local CPA if you still have a question about your filing status on your tax return.

Generally, if you and your future spouse are both income earners and earn about the same income, you will probably save money by marrying after the first of the tax year. If one of you earns much more than the other, it is generally better to get married before the end of the year so you can file a joint tax return. Speak to your local CPA for details about this strategy.

If you are divorced during the tax year either by a final decree of divorce or separate maintenance agreement, you are treated as unmarried for the whole year.
If you remarry before the end of the year you will be treated as filing a joint return or you may elect to file as married filing a separate return.
An unmarried person with a child may use the filing status of "head of household." An unmarried person without a child will be treated as single. Speak to your local CPA before you file your tax return.

Go to your payroll bookkeeper and fill out a new W-4 form. Anytime there are significant changes to your tax situation, Form W-4 should be revised.