• You had NET earnings from self-employment of AT LEAST $400, OR

• You received advance earned income credit (EIC) payments from your employer. These payments would be shown in box 9 of Form W-2, OR

• You received wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer Social Security and Medicare taxes, OR

• You owe any SPECIAL TAXES, such as Social Security & Medicare tax on tips you did NOT report to your employer, uncollected Social Security, Medicare, or RRTA tax on tips you reported to your employer or on group-term life insurance, household employment taxes, alternative minimum tax (AMT), taxes on a qualified plan, including an individual retirement account (IRA), or other tax-favored account, taxes on an Archer MSA, Health Savings Account, Coverdell ESA, and/or qualified tuition program payments, OR

• You have to recapture tax due to disposition of home purchased with a federally-subsidized mortgage, OR

• You have to recapture certain credits, such as the investment credit, low-income housing credit, qualified electric vehicle credit, education credit, Indian employment credit, or new markets credit.

TABLE 2 - Gross Income Chart For Most People (Excluding Dependents)

*If you were born on January 1, 1944, you are considered to be age 65 on December 31, 2008.

**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, even if you are allowed to exclude all or part of foreign source income. Do NOT include Social Security benefits unless you are married filing separately and you lived with your spouse at least one day during year 2008.

***If you did NOT live with your spouse at the end of year 2008 (or on the date your spouse died) and your gross income was at least $3,500, you MUST file a return regardless of you age.

TABLE 3 - For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, AND you meet any of the following income levels described for your filing status in the table below, you MUST file a return.

NOTE: Before viewing the table below, it is suggested you review the clarification we provided for the following TERMS: 

Unearned income includes taxable interest, ordinary dividends, and capital gain distributions.

Earned income includes wages, tips, and taxable scholarship and fellowship income.

Gross income is 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, even if you are allowed to exclude all or part of foreign source income. Do NOT include Social Security benefits!

TABLE 3A -  For SINGLE Dependents UNDER Age 65 and NOT Blind

• Your unearned income was GREATER than $900, OR
• Your earned income was GREATER than $5,450, OR
• Your gross income was GREATER than the LARGER of:
 
• $900, OR
• Your earned income up to $5,150 plus $300

TABLE 3B - For SINGLE Dependents Age 65 or Older and/or Blind

• Your unearned income was GREATER than $2,250 ($3,600 if age 65 or older AND blind), OR
• Your earned income was GREATER than $6,800 ($8,150 if age 65 or older AND blind), OR
• Your gross income was GREATER than the LARGER of:
  • $2,250 ($3,600 if age 65 or older AND blind), OR
  • Your earned income up to $5,150 plus $1,650 ($3,000 if age 65 or older AND blind)

TABLE 3C - For MARRIED Dependents UNDER Age 65 and NOT Blind

• Your unearned income was GREATER than $900, OR
• Your earned income was GREATER than $5,450, OR
• Your gross income was AT LEAST $5 AND your spouse files a separate return AND itemizes deductions, OR
• Your gross income was GREATER than the LARGER of:
 
• $900, OR
• Your earned income up to $5,150 plus $300

TABLE 3D - For MARRIED Dependents Age 65 or Older and/or Blind

• Your unearned income was GREATER than $1,950 ($3,000 if age 65 or older AND blind), OR
• Your earned income was GREATER than $6,500 ($7,550 if age 65 or older AND blind), OR
• Your gross income was AT LEAST $5 AND your spouse files a separate return AND itemizes deductions, OR
• Your gross income was GREATER than the LARGER of:
  • $1,950 ($3,000 if age 65 or older AND blind), OR
  • Your earned income up to $5,150 plus $1,350 ($2,400 if age 65 or older AND blind)