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Frequently Asked Tax Questions And Answers
Keyword: Single Filing Status
2.1 Filing Requirements/Status/Dependents/Exemptions: Filing Requirements
I am a student attending college and working part-time. Do I have
to file a tax return?
If you are an individual who may be claimed as a dependent on another person's
return and you are single and under age 65, you must file a return if any
of the following circumstances apply: first, your unearned income was more
than $750. Unearned income includes taxable interest, dividends, capital gains,
and trust distributions of interest, dividends, capital gains, and survivor
annuities. If you had an investment loss, your unearned income could be a
negative amount. Second, your earned income was more than $4,750. Earned income
includes wages, tips, taxable scholarship and fellowship grants, and salaries.
If part of your earned income is from tips, see Tax Topic 402 , Tips .
Third, your total income was more than the larger of $750 or your earned income
(up to $4,750) plus $250. If you file Form 1040EZ (PDF), Income
Tax Return for Single and Joint Filers With No Dependents , your total
income is the same as your adjusted gross income. If you are 65 or older,
or married, refer to the instructions in your tax package or Publication 929, Tax
Rules for Children and Dependents, or Publication 501, Exemptions , Standard
Deduction, and Filing Information .
References:
How much does a student have to make before he or she has to file
an income tax return?
If you are an unmarried dependent, you must file a tax return for 2003
if you have earned income of more than $4,750, unearned income of more than
$750, or if your gross income is more than $750 and exceeds your earned income
by more than $250. If part of your earned income is from tips, see Tax Topic 402, Tips .
Even if you do not have to file, you should file a federal income tax return
to get money back if any of the following apply:
You had income tax withheld from your pay.
You qualify for the earned income credit.
You qualify for the additional child tax credit.
Refer to Publication 501, Exemptions, Standard Deduction and Filing
Information, for an explanation of the five exemption tests and filing requirement
rules.
References:
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
I'm single, live alone, and have no dependents. Can I file as head
of household?
No. To use this filing status, you must have paid over half the cost of
keeping up a home for you and a qualifying child or other qualifying person
for over half the year. For detailed information, refer to Tax Topic 353, What
is Your Filing Status, or Publication 501, Exemptions, Standard
Deduction, and Filing Information.
References:
My wife and I have been separated since May. She has one child (grandchild)
living with her. Can we both file as single?
You and your wife may file either a joint return or separate returns. If
you and your wife file separate returns, your filing status would be married
filing separately. Your wife may qualify for head of household status. Refer
to Publication 501, Exemptions, Standard Deduction, and Filing Information,
for more information.
References:
If two single people (never married) have a child and have always
lived together providing equal support for that child, can they both claim
head of household status?
Only the person who paid more that half the cost of keeping up a home
for the year would qualify for the head of household filing status. If both
people paid exactly the same amount, neither would qualify for the head of
household filing status. Please refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for more information.
References:
As a single parent, can I claim head of household filing status
as long as I have a child living with me (no matter what the age of the child)
and paid for over half the cost of keeping up a home?
As long as you meet the three requirements to qualify for head of household
filing status, the age of the qualifying person is immaterial. Please refer
to Publication 501, Exemptions, Standard Deduction, and Filing Information ,
for more information.
References:
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