SM: Scenarios

You were unmarried (and not age 65 or older or blind) at the end of 2012, you must file if:

You had more than $950 of unearned income in 2012 (typically from investments).

You had more than $5,950 of earned income (typically from a job or self-employment activity).

You had gross income in excess of the larger of: (1) $950 or (2) your earned income amount (counting no more than $5,650 of earned income) plus $300. For example, say you had $5,000 of gross income of which $600 was from unearned income and $4,400 was from earned income. Because your gross income exceeded $4,700 ($4,400 of earned income plus $300), you must file under this rule, even though you're not required to file under the first two.

Scenario 2

If you were unmarried and age 65 or older or blind at the end of 2012, you must file if:

You had more than $2,400 of unearned income in 2012 (or more than $3,850 if you are both 65 or older and blind).

You had more than $7,400 of earned income (or more than $8,850 if you are both 65 or older and blind).

You had gross income in excess of the larger of: (1) $2,400 (or $3,850 if you are both at least 65 and blind) or (2) your earned income amount (counting no more than $5,650 of earned income) plus $1,750 (or $3,200 if you are both 65 or older and blind).

Scenario 3

If you were married (and not age 65 or older or blind) at the end of 2012, you must file if:

You personally had more than $950 of unearned income in 2012.

You personally had more than $5,950 of earned income.

You personally had gross income in excess of the larger of: (1) $950 or (2) your earned income amount (counting no more than $5,650 of earned income) plus $300. For example, say you had $2,500 of gross income of which $400 was from unearned income and $2,100 was from earned income. Because your gross income exceeded $2,400 ($2,100 of earned income plus $300), you must file under this rule, even though you're not required to file under the first two.

You personally had gross income of at least $5 and your spouse files a separate return and itemizes deductions.

Your spouse must look at the same rules to see if he or she is also required to file a return (using married filing separate status).

Scenario 4

If you were married and age 65 or older or blind at the end of 2010, you must file if:

You personally had more than $2,100 of unearned income in 2012 (or more than $3,250 if you are both 65 or older and blind).

You personally had more than $7,100 of earned income (or more than $8,250 if you are both 65 or older and blind).

You had gross income in excess of the larger of: (1) $2,100 (or $3,250 if you are both 65 or older and blind) or (2) your earned income amount (counting no more than $5,650 of earned income) plus $1,450 (or $2,600 if you are both 65 or older and blind).

You personally had gross income of at least $5 and your spouse files a separate return and itemizes deductions.