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, 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.David Bradsher, CPA