The gross income level at which a taxpayer is required to file a return is generally equal to the sum of the taxpayer’s exemption amount plus the applicable standard deduction
Exceptions to general rule: The general rule described above does not apply to a taxpayer claimed as a dependent, a married individual filing separately, or a self-employed taxpayer.
- (1) A taxpayer claimed as a dependent must file:
- if he has earned income only and the gross income
- exceeds his total standard deduction;
- if he has unearned income only and gross income
- of more than $950 plus any additional standard deduction allowed; or
- if he has both earned and unearned income and
- gross income is more than the larger of earned income + $300 (but limited to the applicable standard deduction) or $950 plus any additional standard deduction allowed.
(2) A married individual filing separately must file a return if gross income is equal to or greater than the exemption amount ($3,650 in 2009 and 2010).
- (3) A self-employed individual with $400 or more of net
- earnings from a business or profession must file a return, regardless of theamount of gross income.