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IRS.gov Website
Publication 517
taxmap/pubs/p517-005.htm#en_us_publink100033634

Filing Your Return(p10)

rule
You must file an income tax return for 2010 if your gross income was at least the amount shown in the third column of Table 4.
taxmap/pubs/p517-005.htm#id2010_f15021x03

Table 4. 2010 Filing Requirements for Most Taxpayers

IF your filing status is ...AND at the end of 2010
you were ...*
THEN file a return if your gross income was at least ...**
singleunder age 65
65 or older
 $ 9,350
10,750
married filing jointly***under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
 $18,700
19,800
20,900
married filing separatelyany age $ 3,650
head of householdunder 65
65 or older
 $12,050
13,450
qualifying widow(er) with dependent childunder 65
65 or older
 $15,050
16,150
 * If you were born on January 1, 1946, you are considered to be age 65 at the end of 2010.
** 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 or from the sale of your main home (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 2010, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest 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 2010 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age.
taxmap/pubs/p517-005.htm#en_us_publink100033635

Additional requirements.(p10)

rule
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)

rule
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)

rule
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 56.
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 56.
taxmap/pubs/p517-005.htm#en_us_publink100033638

More information.(p10)

rule
For more information on filing your return, including when and where to file it, see the instructions for Form 1040.