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Do I have to file a tax return?
By Dr. John L. Stancil
Tax Analyst, WebTaxCenter.com
If your income is low enough, you may not need to file a tax return. However, even if you do not have to file, you should file a federal income tax return if you are getting a refund from the IRS. If you had income tax withheld from your wages, you qualify for the earned income credit, or you qualify for the additional child tax credit, you should file a return to get your refund.
In most situations (see exceptions below), you don't have to file a 2008 tax return if your gross income is less than what is shown in the following table for your filing status. 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). Social security benefits are not included as gross income unless you are married filing a separate return and lived with your spouse at any time in 2008.
| Filing Status | Age | Gross Income |
| Single | Under age 65 | $8,450 |
| Single | 65 or older | $9,700 |
| Married Filing Jointly | under 65 (both spouses) | $16,900 |
| Married Filing Jointly | 65 or older (one spouse) | $17,900 |
| Married Filing Jointly | 65 or older (one spouse) | $17,900 |
| Married Filing Jointly | 65 or older (both spouses) | $18,900 |
| Married Filing Separately | any age | $3,300 |
| Head of Household | under 65 | $10,850 |
| Head of Household | 65 or older | $12,100 |
| Qualifying Widow(er) | under 65 | $13,600 |
| Qualifying Widow(er) | 65 or older | $14,600 |
Filing Requirement If You Are a Dependent
If your parents (or someone else) can claim you as a dependent, and any of the situations below apply to you, you must file a return.
Single dependents who are younger than age 65 and not blind must file a return if any of the following apply:
- Your unearned income was more than $850.
- Your earned income was more than $5,150.
- Your gross income was more than the larger of: 1) $850, or 2) Your earned income (up to $4,850) plus $300.
Single dependents who are older than age 65 or blind must file a return if any of the following apply:
- Your earned income was more than $6,250 ($7,750 if 65 or older and blind).
- Your unearned income was more than $2,100 ($3,350 if 65 or older and blind).
- Your gross income was more than: 1) The larger of $850, or your earned income (up to $4,850) plus $300, plus 2) $1,250 ($2,500 if 65 or older and blind).
Married dependents who are younger than age 65 and not blind must file a return if any of the following apply:
- Your earned income was more than $5,150.
- Your unearned income was more than $850.
- Your gross income was more than the larger of: 1) $850, or 2) Your earned income (up to $4,850) plus $300.
- Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Married dependents who are older than age 65 or blind must file a return if any of the following apply:
- Your earned income was more than $6,150 ($7,150 if 65 or older and blind).
- Your unearned income was more than $1,850 ($2,850 if 65 or older and blind).
- Your gross income was more than: 1) The larger of $850 or your earned income (up to $4,850) plus $300, plus 2) $1,000 ($2,000 if 65 or older and blind).
- Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Children under age 14
If your child is younger than age 18 and the child's only income is interest and dividends (including Alaska Permanent Fund dividends) and certain other conditions are met, a parent can elect to include the child's income on the parent's return. If this election is made, the child does not have to file a return. The election is made on Form 8814. This is a change in the age threshold.
Other Situations When You Must File
You must file a return even if your income is less than the normal filing threshold if any of the following conditions below apply for 2008.
- You owe any special taxes, such as Social Security and Medicare tax on tips you did not report to your employer, uncollected Social Security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance, Alternative Minimum Tax, tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
- You received any advance earned income credit (EIC) payments from your employer. These payments are shown in box 9 of your W-2 form.
- You had net earnings from self-employment of at least $400.
- You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
Dr. John L. Stancil, a tax analyst for WebTaxCenter.com, has been a member of the Florida Southern College faculty since 1998. He received his bachelors degree from Mars Hill College and holds a M.B.A. from the University of Georgia. He later earned his doctorate in accounting from the University of Memphis. He holds four professional certifications, including CPA, CMA, CFM and CIA. Stancil has received the Florida Institute of CPAs 2005 Outstanding CPA in Public Service Award. (This award is given annually to a Florida CPA who has demonstrated significant contributions through community and civic activities.) He has also been recognized as the Expert of the Month on several occasions by allexperts.com.
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