If you are a U.S. citizen or resident, whether you must file a return depends on three factors:
1. Your gross income,
2. Your filing status, and
3. Your age.
Gross income - When figuring gross income:
Include all income received in the form of:
Money
Goods
Property
Services that are not exempt from tax, including any income from sources outside of
the United States or from the sale of a main home (even if all or part of the sale can be excluded)
Do not include Social Security Benefits unless:
The taxpayer is MFS and lived with his spouse at any time in 2016, or
½ of the benefits plus other gross income and any tax-exempt interest is more than
$25,000 ($32,000 if Married Filing Jointly)
If the taxpayer did not live with his spouse at the end of 2016 (or on the date his spouse died) and his gross
income was at least $4,050, he must file a return regardless of his age.
Filing Status - There are five filing statuses:
Single
Married Filing Jointly
Married Filing Separately
Head of Household; and
Qualifying Widow(er) with dependent child
Note: Marital status for the tax year is determined by the taxpayer’s status on December 31 (or the
last day of the taxpayer’s fiscal tax year).
Note: Marital status for the tax year is determined by the taxpayer’s status on December 31 (or the
last day of the taxpayer’s fiscal tax year).
Note: Marital status for the tax year is determined by the taxpayer’s status on December 31 (or the
last day of the taxpayer’s fiscal tax year).
Single
The Single filing status can be used if the taxpayer:
is unmarried on the last day of the year
is legally separated by divorce or separate maintenance decree; and
does not qualify for another filing status
Married Filing Jointly
The Married Filing Jointly status can be used if the taxpayers:
are married and are filing a joint return, even if one had no income or deductions
are living together in a common law marriage that is recognized in the state where the
taxpayers now live, or in the state where the common law marriage began
are the same sex, but legally married in a state that recognizes same-sex marriage, even
if the couple resides in a state that does not recognize the marriage. Registered domestic
partnerships, civil unions or other similar relationships are not considered married for tax
purposes.
are married and living apart, but not legally separated under a decree of divorce or separate
maintenance
suffered the death of a spouse during the tax year and the taxpayer did not remarry before
the end of the year
Married Filing Separately
The taxpayer may choose the Married Filing Separately filing status if:
he is married, living together or apart
wants to be responsible for only his tax
it results in less tax than he would owe on a joint return
Head of Household
The Head of Household filing status can be used if:
the taxpayer is unmarried, or is considered unmarried, and
o filed separately from his spouse
o the spouse did not live in the home at all during last six months of the tax year
o the home was the principal residence of a qualifying child or relative for more than six months during the tax year, or was the principal residence for a
qualifying non-relative (e.g., foster child) for the entire year
o paid more than half the cost of keeping up a home for the tax year
the taxpayer meets all the foregoing requirements but relinquished his claim for the dependent exemption to the non-custodial parent through:
Qualifying Widow(er) with Dependent Child
A special filing status is available for two years following the death a spouse to the taxpayer with
one or more dependent children.
The Qualifying Widow(er) With Dependent Child filing status can be used if the taxpayer meets
all of the following requirements:
The taxpayer was entitled to file a joint return with spouse for the tax year in which the
spouse died (whether or not the taxpayer actually filed a joint return)
The taxpayer did not remarry before the end of 2016 and his spouse died in 2014 or 2015
The taxpayer has a child or stepchild who qualifies as the taxpayer's dependent for the tax
year, or has a qualifying child who lived in the taxpayer’s home all year
The taxpayer paid more than half the cost of keeping up a home that was the main home
for the taxpayer and the qualifying child for the entire year
After two years, the taxpayer’s filing status changes to Head of Household as long as the taxpayer
has not remarried and has a dependent child living with them.