Personal Taxes

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.

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%

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%

You should file a "joint" tax return and include the deceased income earned and applicable deductions prior to your spouse's death. A joint return is filed by you and the executor or administrator. Do not include income earned after the date of death. This income is considered "income in respect of a decedent" and is taxed to the Estate or beneficiary receiving the income in the year of the receipt. The income must be reported by the Estate (if more than $600) on Form 1041. Speak to your local CPA about the personal and Estate tax returns that you need to file.

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

No. 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.

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.

For the current year, If your filing status is married filing separately then your gross income must be at least $3,900. There is no age test. Gross income does not include social security benefits.

No. If you are married (as of the last day of the year),you may elect to file using the status of married Jointly or married Separately. Generally, separate tax returns may be more beneficial and save both people money, especially when both people have earnings and taxable income, and high medical or miscellaneous itemized deductions. Filing separately may allow more of the phased-out itemized deductions which are based on the taxpayer(s) Adjusted Gross Income.