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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 2011 if your gross income was at least the amount shown in the third column of Table 4.
taxmap/pubs/p517-005.htm#id2011_id2010_f15021x03

Table 4. 2011 Filing Requirements for Most Taxpayers

IF your filing status is ...AND at the end of 2011
you were ...*
THEN file a return if your gross income was at least ...**
singleunder age 65
65 or older
 $ 9,500
10,950
married filing jointly***under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
 $19,000
20,150
21,300
married filing separatelyany age $ 3,700
head of householdunder 65
65 or older
 $12,200
13,650
qualifying widow(er) with dependent childunder 65
65 or older
 $15,300
16,450
 * If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.
** 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 2011, 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 2011 (or on the date your spouse died) and your gross income was at least $3,700, 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.
If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Ministerial earnings and expenses from nonemployee ministerial services should be reported on Schedule C or C-EZ (Form 1040). The net amount should then be carried over to line 2 of Schedule SE (Form 1040), Section A or B. However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation.
Note.For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of adjusted gross income. You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense.
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. However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B.
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.