Who must file a 2013 income tax return?

The rules for filing 2013 tax returns are straightforward for most people. Marital status, age, and income level are generally the determining factors. Here’s a quick overview of the income levels at which a 2013 return is required.

• Single individual…..$10,000
• Single individual, 65 or older…..$11,500
• Married individual, separate return, regardless of age…..$3,900
• Married couple, joint return…..$20,000
• Married couple, joint return, one spouse 65 or older…..$21,200
• Married couple, joint return, both spouses 65 or older…..$22,400
• Head of household…..$12,850
• Head of household, 65 or older…..$14,350
• Qualifying widow or widower (surviving spouse)…..$16,100
• Qualifying widow or widower (surviving spouse), 65 or older…..$17,300

Different IRS rules govern filing for dependents, those who owe special taxes (e.g., self-employment tax), children under age 19 and noncitizens. Also taxpayers due a refund should file regardless of income level.

For more information or filing assistance, contact our office.