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Who Needs to File Tax Returns?

Marital Status
Filing Status
Age
Gross Income
Single (including divorced and legally separated) Single under 65
65 or older
$7,800
$8,950
Head of Household under 65
65 or older
$10,050
$11,200
Married, with a child in your home, living apart from your spouse during the last 6 months of 2003 Head of household under 65
65 or older
$10,050
$11,200
Married, living with your spouse at the end of 2003 (or on he date your spouse died) Married, joint return under 65
(both spouses)
65 or older
(one spouse)
65 or older
(both spouses)

$15,600

$16,550

$17,500

Married, separate return any age
$3,050
Married, not living with your spouse at the end of 2003 (or on the date your spouse died) Married, joint or separate return any age
$3,050
Widowed before 2003 and not remarried in 2003 Single under 65
65 or older
$7,800
$8,950
Head of household under 65
65 or older
$10,050
$11,200
Qualifying widow(er) with dependent child under 65
65 or older
$12,550
$13,500

Source: Publication 17, Your Federal Income Tax