Details for Filing Requirements
Gross Income Filing Requirements
An individual must file if gross income is more than the sum of your personal exemption and standard deduction, unless you are married file separately. If you are married filing separately you are limited to just your personal exemption.
- Personal Exemption $3,700
- Standard Deductions
Single $5,800 - Married Filing Joint $11,800 - Head of Household $8,500
- Total Gross Income Filing Requirements
Single $9,350 - Married Filing Joint $18,700 - Head of Household $12,050
* If you are blind or 65 an additional $1,150 for married and $1,450 for single is added to the Standard Deduction and gross income filing requirements.
Dependent Filing Requirement
An Individual who is claimed as a dependent by another tax payer has the same earned income filing requirement as a single tax payer whether they are married or not, and the personal exemptions no long apply. For example, a single person claimed as a dependent, has an earned income filing requirement of $5,800 and for a married person it is also $5,800. In addition there is an unearned income requirement. Single or Married tax payers with unearned income i.e. investment or interest income of $950 are required to file.
