tax tips for tax year 2008
Filing Requirements
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad.
Your type and amount of income, filing status, and age determine whether you must file a U.S. income tax return. Generally, you must file a return if your gross income from worldwide sources (excluding U.S. social security benefits) is at least:
|
If your filing |
AND at the end |
THEN file if your gross |
|
status is… |
of 2008 you were… |
income was at least… |
|
Single |
under 65 |
$ 8,950 |
|
65 or older |
$10,300 |
|
|
Married Filing Jointly |
under 65 (both spouses) |
$17,900 |
|
65 or older (one spouse) |
$18,950 |
|
|
65 or older (both spouses) |
$20,000 |
|
|
Married Filing Separately |
any age |
$3,500 |
|
Head of Household |
under 65 |
$11,500 |
|
65 or older |
$12,850 |
|
|
Qualifying Widow(er) |
under 65 |
$14,400 |
|
with dependent child |
65 or older |
$15,450 |
Please refer to the Form 1040 Instructions for further information.