Age. If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. See Table 1-1. You are considered 65 on the day before your 65th birthday. For example, if your 65th birthday is on January 1, 2009, you are considered 65 for 2008.
| IF your filing status is… | AND at the end of 2008 you were…* |
THEN file a return if your gross 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) with | under 65 | $14,400 | |
| dependent child | 65 or older | $15,450 | |
| * | If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008. |
| ** | Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you may exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2008 or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. |
| *** | If you did not live with your spouse at the end of 2008 (or on the date your spouse died) and your gross income was at least $3,500, you must file a return regardless of your age. |
Pennsylvania filers check here for instructions -https://www.revenue.state.pa.us/revenue/lib/revenue/pitguide_chapter_04.pdf
About Leonard L. Shober
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