Table 1-1. 2014 Filing Requirements for Most Taxpayers
IF your filing status is . . .
AND at the end of 2014 you were . . .*
THEN file a return if your gross income was at least . . .**
single
under 65
$10,150
65 or older
$11,700
married filing jointly***
under 65 (both spouses)
$20,300
65 or older (one spouse)
$21,500
65 or older (both spouses)
$22,700
married filing separately
any age
$ 3,950
head of household
under 65
$13,050
65 or older
$14,600
qualifying widow(er) with dependent child
under 65
$16,350
65 or older
$17,550
* If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014.
** 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 during 2014 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 or 1040A or Publication 915 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 2014 (or on the date your spouse died) and your gross income was at least $3,950, you must file a return regardless of your age.
Table 1-2. 2014 Filing Requirements for Dependents
See chapter 3 to find out if someone can claim you as a dependent.
Table 1-3. Other Situations When You Must File a 2014 Return
You must file a return if any of the four conditions below apply for 2014.
1. You owe any special taxes, including any of the following. a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. e. Recapture of first-time homebuyer credit. f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. g. Recapture taxes.
2. You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 3. You had net earnings from self-employment of at least $400. 4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
Individuals in general. (There are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions.)
Dependents.
Certain children under age 19 or full-time students.
You were married, filing a separate return, and you lived with your spouse at any time during 2014; or
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).
Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2014, your filing status must be married filing jointly.
You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2014. If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014.
You do not claim any dependents.
Your taxable income is less than $100,000.
Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less.
You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest.
You do not claim any credits other than the earned income credit.
You do not owe any household employment taxes on wages you paid to a household employee.
If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
You are not a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005.
Ordinary dividends (including Alaska Permanent Fund dividends),
Capital gain distributions,
IRA distributions,
Pensions and annuities,
Unemployment compensation,
Taxable social security and railroad retirement benefits, and
Taxable scholarship and fellowship grants. If you receive a capital gain distribution that includes un-recaptured Section 1250 gain, Section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. You must use Form 1040.
Your taxable income is less than $100,000.
Your adjustments to income are for only the following items.
Educator expenses.
IRA deduction.
Student loan interest deduction.
Tuition and fees.
You do not itemize your deductions.
You claim only the following tax credits.
The credit for child and dependent care expenses. (See chapter 33.)
The credit for the elderly or the disabled. (See chapter 34.)
The additional child tax credit. (See chapter 35.)
You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. (See Publication 525, Taxable and Nontaxable Income.)
You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986.
You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A.
Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5).
You received $20 or more in tips in any 1 month and did not report all of them to your employer. (See chapter 6.)
You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico.
You claim any credits other than the credits listed earlier under Form 1040A.
You owe the excise tax on insider stock compensation from an expatriated corporation.
Your Form W-2 shows an amount in box 12 with a code Z.
You had a qualified health savings account funding distribution from your IRA.
You are an employee and your employer did not withhold social security and Medicare tax.
You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960.
You are a debtor in a bankruptcy case filed after October 16, 2005.
You must repay the first-time homebuyer credit.
You have adjusted gross income of more than $152,525 and must reduce the dollar amount of your exemptions.
• Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. • Free File is available in English and Spanish. • Free File is available online 24 hours a day, 7 days a week. • Get your refund faster by e-filing using Direct Deposit. • Sign electronically with a secure self-selected PIN and file a completely paperless return. • Receive an acknowledgement that your return was received and accepted. • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. You can also file a return early and pay the amount you owe by the due date of your return. • Save time by preparing and e-filing federal and state returns together. • IRS computers quickly and automatically check for errors or other missing information. • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return.