Internal Revenue Service
Filing Requirement for U.S. Citizens or Resident Aliens
A U.S. citizen or resident alien is annually required to report world-wide income, subject to income thresholds. The following table shows the requirements for each filing status for the last three years. If your income was below the income limit for your filing status, you are not required to file a US federal income tax return for that year.
Current and prior year publications (as far back as 1990) and many forms can be downloaded and reproduced from the Internal Revenue service web site at www.irs.gov. If you cannot retrieve the forms you need, please contact our office.
The charts below refer to "gross income," which means all income received in the form of money, goods, property, and services that is not exempt from tax. This includes any income from sources outside the United States, even if you may exclude part or all of it. Foreign currencies must be converted to US dollars.
Please see our list of Unofficial Exchange Rates for details.
| IF your filing status is: |
AND at the
end of the year you were: |
THEN file a
return if your gross income for 2005 was at
least: |
THEN file a
return if your gross income for 2006 was at
least: |
THEN file
a
return if your
gross income for 2007 was at least: |
| Single |
Under 65 |
$8,200 |
$8,450 |
$8,750 |
| 65 or Older |
$9,450 |
$9,700 |
$10,050 |
| Head of Household |
Under 65 |
$10,500 |
$10,850 |
$11,250 |
| 65 or Older |
$11,750 |
$11,100 |
$12,550 |
Married Filing
Jointly |
Under 65
(Both Spouses) |
$16,400 |
$16,900 |
$17,500 |
65 or Older
(One Spouse) |
$17,400 |
$17,900 |
$18,550 |
65 or Older
(Both Spouses) |
$18,400 |
$18,900 |
$19,600 |
| Married Filing Separately |
Any Age |
$3,200 |
$3,300 |
$3,400 |
| Qualifying Widow(er) with Dependent Child |
Under 65 |
$13,200 |
$13,600 |
$14,100 |
| 65 or Older |
$14,200 |
$14,600 |
$15,150 |
See also: information on other situations when you must file.
|
Filing Requirement
