Income tax filing requirements are easy to describe but difficult to state specifically. Basically, you have to file a tax return if your income for the fiscal year is above a certain level. What is that level? That’s the tricky part. The numbers can vary from year to year, so if you’re not sure whether you qualify, you can check the IRS website to find out. But here are some general rules of thumb that determine the relative level you have to reach:

Here are the minimum income requirements for several filing statuses for 2008:

• Single and under 65: $8,950 (though if someone else can claim you as a dependent on their tax return, this number will be slightly lower)
• Single and over 65: $10,300
• Head of household and under 65: $11,500
• Qualifying widow(er) with dependent child and under 65: $14,400

Hungry for more filing facts? We’re here for you:

• If you are over 65, your income has to be greater than a younger person’s to qualify for taxation.
• If your filing status is head of household or qualifying widow(er) with dependent child, your income has to be greater to qualify than if you file as single.
• If your filing status is married filing separately, you must file a tax return.
• If someone has claimed you as a dependent on his or her tax return but you still received income for that year, you have to file a tax return if your income is above a certain level (usually relatively lower than for non-dependents).
• You may also have to file a one-time-only tax return if you don’t normally make these levels but you come into a sudden sum of money (say you’re unemployed and win the lottery, for example).

So while the numbers may change, the basic principles behind them are that the IRS cuts you more of a break if you’re over 65, the head of a household, or widowed with a dependent child.

Tags: filing status, income tax, tax returns, taxes