Fact Sheet: Does a Return
Have to be Filed?
How to determine whether you have to file a tax return: You may not have to file a tax return if your total income is below certain limits. The limits are different for Federal and California, so you may have to file a return with the IRS, but not the FTB, or vice versa. However, you should always file a return if you believe too much money was deducted from your wages for taxes during the year, and you think you may be entitled to a refund, or if you want to claim a credit. If you are not sure whether you have to file a return, it is better to do so, anyway.
If you cant be claimed as a dependent on someone elses tax return the chart below lists the maximum amount of income you may have and not file a return. The limits for 1999 and 2000 are provided for comparison.
Filing Requirements for Non-Dependents (Federal):
Filing Status Maximum Income
Single:
Under age 65 $7050 $7200
Age 65 and over $8100 $8300
Married Filing Jointly:
Both under age 65 $12,700 $12,950
Only one age 65 or over $13,550 $13,800
Both age 65 or over $14,400 $14,650
Not living with spouse
At end of tax year $2,750 $2,800
Married Filing Separately $2,750 $2,800
Head of Household
Under age 65 $9,100 $9,250
Age 65 or over $10,150 $10,350
If someone else can claim you as a dependent on his or tax return, the filing requirements are different. If your earned or unearned income exceeds any of the amounts listed below for your status, then you will have to file a return:
Single Dependents:
Under age 65 $700 $4400 Larger of $700
or earned income
(up to $4150 plus $250)
Age 65 and over or blind $1800 $5500 Larger of $700 (or earned income
(up to $4150) plus
$250) plus $1100
Age 65 and over and blind $2900 $6600 Larger of $700
(or earned income
(up to $4150) plus
$250) plus $2200
Married Dependents:
Under Age 65,
filing separate return,
and spouse itemizes $5 $5 $5
All others under Age 65 $700 $3675 Larger of $700
or earned income
(up to $3425) plus
$250
Age 65 or over or blind,
filing separate return,
and spouse itemizes $5 $5 $5
All others 65 or over $1550 $4525 Larger of $700
or blind (or earned income
(up to $3425) plus
$250) plus $850
All others 65 or over $2400 $5375 Larger of $700
and blind (or earned income
(up to $3425) plus
$250) plus $1750
California Filing Requirements:
|
|
|
Gross Income (1999, 2000) |
Adjusted Gross Income (1999, 2000) |
||||
|
Filing Status |
Age |
0 Dependents |
1 Dependent |
2 or more Dependents |
0 Dependents |
1 Dependent |
2 or more Dependents |
|
Single or Head of Household |
Under 65 |
10889,
11302 |
18466,
19135 |
24141,
25010 |
8719,
9042 |
16286, 16875 |
21961, 22750 |
|
Single or Head of Household |
65 or over |
14449, 15052 |
20174, 20927 |
24714, 25627 |
12,319, 12792 |
17,994, 18667 |
22,534, 23367 |
|
MFJ or MFS |
Under 65 (both spouses) |
21798, 22605 |
29365, 30438 |
35040,
36313 |
17438, 18084 |
25005,
25917 |
30680,
31792 |
|
MFJ or MFS |
One spouse 65 or older |
25398,
26355 |
31073,
32,230 |
35613,
36930 |
21038,
21834 |
26713,
27709 |
31253,
32409 |
|
MFJ or MFS |
Both spouses 65 or older |
28998,
30105 |
34673,
35980 |
39213,
40680 |
24638,
25584 |
30313,
31459 |
34853,
36159 |
|
Qualifying Widow(er) |
Under 65 |
|
18466,
19135 |
24141,
25010 |
|
16286,
16875 |
21961,
22750 |
|
Qualifying Widow(er) |
65 or over |
|
20174,
20927 |
24714,
25627 |
|
17994,
18667 |
22534,
23367 |
|
Dependent (all filing statuses)* |
All ages |
More than your standard deduction |
More than your standard deduction |
More than your standard deduction |
More than your standard deduction |
More than your standard deduction |
More than your standard deduction |
*The standard deduction for dependents is determined as follows for year 2000 California tax returns:
1. Total wages salaries, and tips (W-2 box 1, or
Form 1040EZ line 1,Form 1040 or
1040A line 7):
2. $250.00
3. Add 1 and 2, above
4. Minimum standard deduction for 2000 $700.00
5. Write in the larger of 3, or 4 here
6. Write in $2811 (for single or married, filing
separate taxpayers); or $5622 (for head of
household, or qualifying widower status)
7. The smaller of 5 or 6, above is your
standard
deduction for 2000
(enter this number on your Form 540A,
line 15).