2015 Filing Requirements

2015 Filing Requirements Chart for Most Taxpayers

Filing Status Age Must File a Return If Gross Income Exceeds
Single Under 65 $10,300
65 or older $11,850
Head of Household Under 65 $13,250
65 or older $14,800
Married Filing Jointly  Under 65 (both spouses) $20,600
  65 or older (one spouse) $21,850
  65 or older (both spouses) $23,100
Married Filing Separately  Any age $4,000
Qualifying Widow(er) with Dependent Children Under 65 $16,600
65 or older $17,850
* If you were born before January 2, 1951, you’re considered to be 65 or older at the end of 2015.
** Gross incomemeans all income you receive in the form of money, goods, property, and services that isn’t exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you’re married filing a separate return and you lived with your spouse at any time during 2015 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
*** If you didn’t live with your spouse at the end of 2015 (or on the date your spouse died) and your gross income was at least $4,000, you must file a return regardless of your age.

Self-employed persons.    If you are self-employed in a business that provides services (where products aren’t a factor), your gross income from that business is the gross receipts. If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from investments and from incidental or outside operations or sources.