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.