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 Previous Page: Instructions for Form 1040 - What's New for 2008 Next Page: Instructions for Form 1040 - When and Where Should You File?
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taxmap/instr/i1040gi-002.htm#TXMP50747b42 |  | |
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
 | Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details. |
taxmap/instr/i1040gi-002.htm#TXMP0e446a69 | | |
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 79) to see if they must file.
 | Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for the earned income credit, additional child tax credit, health coverage tax credit, or refundable credit for prior year minimum tax. |
| IF your filing status is . . . | AND at the end of 2007 you were* . . . | THEN file a return if your gross income** was at least . . . | |||
|---|---|---|---|---|---|
| Single | under 65 65 or older | $8,750 10,050 | |||
| Married filing jointly*** | under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) | $17,500 18,550 19,600 | |||
| Married filing separately (see page 13) | any age | $3,400 | |||
| Head of household (see page 13) | under 65 65 or older | $11,250 12,550 | |||
| Qualifying widow(er) with dependent child (see page 14) | under 65 65 or older | $14,100 15,150 | |||
| * If you were born on January 1, 1943, you are considered to be age 65 at the end of 2007. | |||||
| ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Do not include social security benefits unless you are married filing a separate return and you lived with your spouse at any time in 2007. | |||||
| *** If you did not live with your spouse at the end of 2007 (or on the date your spouse died) and your gross income was at least $3,400, you must file a return regardless of your age. | |||||
taxmap/instr/i1040gi-002.htm#TXMP7ca63c8d | | |
If you are planning to file a tax return for your child who was under age 18 at the end of 2007 and certain other conditions apply, you can elect to include your child's income on your return. But you must use Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 79) or see Form 8814.
A child born on January 1, 1990, is considered to be age 18 at the end of 2007. Do not use Form 8814 for such a child.
taxmap/instr/i1040gi-002.htm#TXMP5e9a26cd | | |
These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
taxmap/instr/i1040gi-002.htm#TXMP18145467 | | |
These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
 | Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars. |
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Instructions for Form 1040 - What's New for 2008Next Page:
Instructions for Form 1040 - When and Where Should You File?
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