Publication 517
taxmap/pubs/p517-005.htm#en_us_publink100033634You must file an income tax return for 2012 if your gross income was at least the amount shown in the third column of
Table 4.
taxmap/pubs/p517-005.htm#f15021x03Table 4. 2012 Filing Requirements for Most Taxpayers
| IF your filing status is ... | AND at the end of 2012
you were ...*
| THEN file a return if your gross income was at least ...** |
|---|
| single | under age 65
65 or older
| | $ 9,750
11,200
| |
| married filing jointly*** | under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
| | $19,500
20,650
21,800
| |
| married filing separately | any age | | $ 3,800 | |
| head of household
| under 65
65 or older
| | $12,500
13,950
| |
| qualifying widow(er) with dependent child | under 65
65 or older
| | $15,700
16,850
| |
| * If you were born on January 1, 1948, 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 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 2012, 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. Gross income includes gains, but not losses, reported on Form 8949 or
Schedule D. Gross income from a business means, for example, the amount on
Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not
reduce your income by any losses, including any loss on Schedule C, line 7, or
Schedule F, line 9.
|
| *** 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.
|
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 ministerial 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
Coverage of 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.
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_publink100033637If 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_publink100033638For more information on filing your return, including when and where to file it, see the Instructions for Form
1040.
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