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previous page Previous Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Income Tax: Income and Expenses
next page Next Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Retirement Savings Arrangements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p517-005.htm#en_us_publink100033634

Filing Your Return(p10)


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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.
taxmap/pubs/p517-005.htm#f15021x03

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 ...**
singleunder age 65
65 or older
 $ 8,950
10,300
married filing jointly***under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
 $17,900
18,950
20,000
married filing separatelyany age $ 3,500
head of householdunder 65
65 or older
 $11,500
12,850
qualifying widow(er) with dependent childunder 65
65 or older
 $14,400
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 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.
taxmap/pubs/p517-005.htm#en_us_publink100033635

Additional requirements.(p10)


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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:
taxmap/pubs/p517-005.htm#en_us_publink100033636

Self-employment tax.(p10)


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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

Exemption from SE tax.(p10)


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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

More information.(p10)


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For more information on filing your return, including when and where to file it, see the instructions for Form 1040.
previous pagePrevious Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Income Tax: Income and Expenses
next pageNext Page: Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Retirement Savings Arrangements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication