Federal — Filing Requirements

2012 Federal Filing Requirements for Most Taxpayers

Filing status

Gross income at least:

Single taxpayer — under 65

$9,750

Single taxpayer — 65 or older

$11,200

Married Filing Separate (regardless of age or vision; or joint if not living with spouse at the end of 2011)

$3,800

Married Filing Joint — both under age 65

$19,500

Married Filing Joint — one spouse age 65 or older

$20,650

Married Filing Joint — both spouses age 65 or older

$21,800

Head of Household — under 65

$12,500

Head of Household — 65 or older

$13,950

Surviving Spouse — under 65

$15,700

Surviving Spouse — 65 or older

$16,850