Who Must File a Return

Whether you must file a return depends on your gross income, filing status, and age. It doesn't matter whether you're filing taxes online or by mail.

Gross Income

Gross income includes all income that you receive in the form of money, goods, property, and services. It does not include any income that is tax-exempt.

Filing Status

Your filing status is determined on the last day of the tax year, which is December 31 for calendar year taxpayers. Your filing status will be determined by whether you are single or married, and what your family situation is.

Age

If you are age 65 or older on the last day of the tax year, you are allowed a higher amount of gross income than other taxpayers before you are required to file a return. The table below lists the income limit amounts for the 2012 tax year.

* If you turn 65 on January 1, 2013, you are considered to be age 65 at the end of 2012.

** 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 Social Security benefits unless you are married filing a separate return and you lived with your spouse at any time during 2012.

*** If you did not live with your spouse at the end of 2012 (or on the date your spouse died) and your gross income was at least $3,800, you must file a return regardless of your age.

Who Should File

Even if you are not required to file a tax return, you should if you are eligible to receive a tax refund. You should file if any of the following are true:

• You had income tax withheld from your pay.
• You made estimated tax payments or had a prior year overpayment applied to this year's tax.
• You qualify for the American Opportunity Credit.
• You are repaying the First-time Homebuyer credit.
• You qualify for a refundable credit for paying alternative minimum tax in a prior year.
• You qualify for the Earned Income Credit.
• You qualify for the Adoption Credit.
• You qualify for the Additional Child Tax Credit.
• You qualify for the Health Coverage Tax Credit.
• You qualify for a credit for federal fuel tax.