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 Previous Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Income Tax: Income and Expenses Next Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Retirement Savings Arrangements
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taxmap/pubs/p517-005.htm#TXMP11c2e7ba |
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You must file an income tax return for 2007 if your gross income was at least the amount shown in the third column of Table 4.
| 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 age 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 | any age | $3,400 | |||
| head of household | under 65 65 or older | $11,250 12,550 | |||
| qualifying widow(er) with dependent child | 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 may 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/pubs/p517-005.htm#TXMP1a3a0b09 |
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Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:
taxmap/pubs/p517-005.htm#TXMP6503a69f |
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If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return.
taxmap/pubs/p517-005.htm#TXMP6ba3cb1a |
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If you filed Form 4361 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instead, enter "Exempt—Form 4361" on the dotted line next to Form 1040, line 58.
If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instead, enter "Exempt—Form 4029" on the dotted line next to Form 1040, line 58.
taxmap/pubs/p517-005.htm#TXMP29aeab24 |
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For more information on filing your return, including when and where to file it, see the instructions for Form 1040.
Previous Page:
Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Income Tax: Income and ExpensesNext Page:
Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Retirement Savings Arrangements
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