You must file an income tax return for 2008 if your gross income was at least the amount shown in the third column of Table 4.
Table 4. 2008 Filing Requirements for Most Taxpayers
|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 age 65|
65 or older
| ||$ 8,950|
|married filing jointly***||under 65 (both spouses)|
65 or older (one spouse)
65 or older (both spouses)
|married filing separately||any age|| ||$ 3,500|| |
|head of household||under 65|
65 or older
|qualifying widow(er) with dependent child||under 65|
65 or older
| * 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 can 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 in 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, lines 20a and 20b, 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. |
Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:
- You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings) of $400 or more in the tax year,
- You are exempt from SE tax on earnings from qualified services and you have $400 or more of other net earnings subject to SE tax, or
- You had wages of $108.28 or more from an electing church or church-controlled organization (see Religious Workers (Church Employees), earlier, under Social Security Coverage).
If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return.taxmap/pubs/p517-005.htm#en_us_publink100033637
If you filed Form 4361 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instead, enter "Exempt—Form 4361" on the dotted line next to Form 1040, line 57.
If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instead, enter "Exempt—Form 4029" on the dotted line next to Form 1040, line 57. taxmap/pubs/p517-005.htm#en_us_publink100033638
For more information on filing your return, including when and where to file it, see the instructions for Form 1040.