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 - 805.389.7300