Income Tax Filing Requirements

Below is the 2007 income tax filing requirements for most taxpayers.

Marital Status	Filing Status	Age end of 2006	Gross income
Single	Single	Under 65 65 and over	$8,750 $10,050
	Head of Household	Under 65 65 and over	$11,250 $12,550
Married with child (living apart from spouse for the last 6 months)	Head of Household	Under 65 65 and over	$11,250 $12,550
Married, living with spouse at the end of the year or date of death	Married Filing Jointly	Both under 65 One 65 or older both 65 or older	$17,500 $18,550 $19,600
	Married Filing Separately	Any age	$3,400
Married (no child), not living with spouse end of year or date of death	Married Filing Separately	Any age	$3,400
Widowed and not remarried	Single	Under 65 65 or over	$8,750 $10,050
	Head of Household	Under 65 65 or over	$11,250 $12,550
	Qualifying widow(er) with dependent child	Under 65 65 or over	$14,100 $15,150