Personal Taxes

Your filing status and gross income determine if you have to file a 2016 tax return. In the year 2016 if your filing status is single and under age 65 then the gross income must be more than $10,350 If 65 or older than the gross income must be more than $11,900 .
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 $20,700 If one over 65 and one 65 or older then the gross income amount must be more than $21,950 . If both people are 65 or older then the gross income must be more than $23,200
If your filing status is Head of Household and under age 65 then the gross income must be more than $13,350 If 65 or older than the gross income must be more than $14,900 . If your filing status is Widow(er)and under age 65 then the gross income must be more than $16,650.if 65 or older than the gross income must be more than $17,900.
If your filing status is Married filing a separate return the the gross income must be more than $4,050 regardless of the age.

SINGLE and under age 65 then the Earned income must be more than $5,800 or Unearned Income greater than $950 or Gross Income greater than the larger of $950 or Earned income up to $5,500 plus $300.
SINGLE and age 65 or older or blind then the Earned income must be more than $7,250 or Unearned Income greater than $2,400 or Gross Income greater than the larger of $2,400 or Earned income up to $5,500 plus $1,750.
SINGLE and age 65 or older AND blind then the Earned income must be more than $8,700 or Unearned Income greater than $3,850 or Gross Income greater than the larger of $3,850 or Earned income up to $5,500 plus $3,200.
MARRIED and both people are under age 65 then the Earned income must be more than $5,800 or Unearned Income greater than $950 or Gross Income greater than the larger of $950 or Earned income up to $5,500 plus $300.
MARRIED and both people are over age 65 then the Earned income must be more than $6,950 or Unearned Income greater than $2,100 or Gross Income greater than the larger of $2,100 or Earned income up to $5,500 plus $1450.

If tax bracket = 10% or 15% the Short Term CG taxed at ordinary rates Long Term CG and Qualifying Dividends tax rate = 0% If tax bracket = greater than 15% the Short Term CG taxed at ordinary rates Long Term CG and Qualifying Dividends tax rate = 15%

All filing status's except MFS
AMT taxable income between $0 and $179,500 = 26%
AMT taxable income greater than $179,500 = 28%
filing status of MFS:
AMT taxable income between $0 and $89,750 = 26%
AMT taxable income greater than $87,500 = 28%

For 2016:
The Tax between 0 and $13,250 = 10%,
between $13,251 and $50,400 the Tax = 1,325 plus 15% over 13,250
between $50,400 and $130,150 the Tax = 6,897.50 plus 25% over 50,400,
between $130,150 and $210,800 the Tax = 26,835 plus 28% over 130,150,,
between $210,800 and $413,850 the Tax = 49,417 plus 33% over 210,800
>between $413,350 and $441,000 the Tax = 116,258.50 plus 35% over 413,350
over $441 the Tax = 125,936 plus 39.6% over 441,000

For the current year, If your filing status is head of household and you are under 65 then your gross income must be at least $12,850 ($12,500 in 2012). If you are 65 or older then your gross income must be at least $14,350 ($13,950 in 2012). Gross income does not include Social Security benefits.

If you are unmarried at the end of the year, you may be able to file as a head of household or widower if you pay for more than 50% of the household costs for the child or relative that lives with you. You may file as a widow(er) if you became a widow(er) in the 2 prior tax years, and in the current tax year you paid more than 50% of the household costs for you and the dependent child. The tax rates for widow(er) and head of household are more favorable than filing as a single.

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.

No. You are not eligible to choose head of household filing status if the qualifying person is your dependent because a multiple support agreement Form 2120 was filed.