Page 10 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Table 1-1. 2020 Filing Requirements for Most Taxpayers
2. Dependents. Fileid: … ations/P17/2020/A/XML/Cycle03/source 14:38 - 19-Jan-2021
3. Certain children under age 19 or full-time
students. THEN file a return if
4. Self-employed persons. IF your filing status is... AND at the end of 2020 you your gross income
was at least...**
were...*
5. Aliens.
Single under 65 $12,400
The filing requirements for each category are
explained in this chapter. 65 or older $14,050
Married filing jointly*** under 65 (both spouses) $24,800
The filing requirements apply even if you
don't owe tax. 65 or older (one spouse) $26,100
Even if you don't have to file a return, it 65 or older (both spouses) $27,400
TIP may be to your advantage to do so. Married filing separately any age $5
See Who Should File, later.
Head of household under 65 $18,650
File only one federal income tax return 65 or older $20,300
! for the year regardless of how many
CAUTION jobs you had, how many Forms W-2 Qualifying widow(er) under 65 $24,800
you received, or how many states you lived in
during the year. Don't file more than one original 65 or older $26,100
return for the same year, even if you haven’t re-
ceived your refund or haven’t heard from the * If you were born on January 1, 1956, you are considered to be age 65 at the end of 2020. (If your spouse
IRS since you filed. died in 2020 or if you are preparing a return for someone who died in 2020, see Pub. 501.)
** Gross income means all income you received in the form of money, goods, property, and services that
Individuals—In General isn't exempt from tax, including any income from sources outside the United States or from the sale of
your main home (even if you can exclude part or all of it). Don't include any social security benefits unless
(a) you are married filing a separate return and you lived with your spouse at any time during 2020, or (b)
If you are a U.S. citizen or resident, whether you one-half of your social security benefits plus your other gross income and any tax-exempt interest is more
must file a return depends on three factors. than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Instructions for Forms 1040
and 1040-SR or Pub. 915 to figure the taxable part of social security benefits you must include in gross
1. Your gross income. income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross
2. Your filing status. income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9.
But, in figuring gross income, don't reduce your income by any losses, including any loss on Schedule C,
3. Your age. line 7, or Schedule F, line 9.
*** If you didn't live with your spouse at the end of 2020 (or on the date your spouse died) and your gross
To find out whether you must file, see Ta- income was at least $5, you must file a return regardless of your age.
ble 1-1, Table 1-2, and Table 1-3. Even if no ta-
ble shows that you must file, you may need to Nevada, Washington, and California do- Surviving Spouses,
file to get money back. See Who Should File, mestic partners. A registered domestic part- Executors, Administrators,
later. ner in Nevada, Washington, or California must and Legal Representatives
Gross income. This includes all income you generally report half the combined community
income of the individual and his or her domestic
receive in the form of money, goods, property, You must file a final return for a decedent (a
and services that isn't exempt from tax. It also partner. See Pub. 555. person who died) if both of the following are
includes income from sources outside the Uni- Self-employed individuals. If you are true.
ted States or from the sale of your main home self-employed, your gross income includes the • You are the surviving spouse, executor,
(even if you can exclude all or part of it). Include amount on line 7 of Schedule C (Form 1040), administrator, or legal representative.
part of your social security benefits if: Profit or Loss From Business; and line 9 of • The decedent met the filing requirements
1. You were married, filing a separate return, Schedule F (Form 1040), Profit or Loss From at the date of death.
and you lived with your spouse at any time Farming. See Self-Employed Persons, later, for For more information on rules for filing a de-
more information about your filing requirements.
during 2020; or cedent's final return, see Pub. 559.
2. Half of your social security benefits plus If you don't report all of your self-em-
ployment income, your social security
your other gross income and any tax-ex- ! U.S. Citizens and Resident Aliens
empt interest is more than $25,000 CAUTION benefits may be lower when you retire. Living Abroad
($32,000 if married filing jointly). Filing status. Your filing status depends on
If either (1) or (2) applies, see the Instructions whether you are single or married and on your To determine whether you must file a return, in-
clude in your gross income any income you re-
for Forms 1040 and 1040-SR or Pub. 915, So- family situation. Your filing status is determined ceived abroad, including any income you can
cial Security and Equivalent Railroad Retire- on the last day of your tax year, which is De- exclude under the foreign earned income exclu-
ment Benefits, to figure the social security ben- cember 31 for most taxpayers. See chapter 2 sion. For information on special tax rules that
efits you must include in gross income. for an explanation of each filing status. may apply to you, see Pub. 54. It is available
Common types of income are discussed in Age. If you are 65 or older at the end of the online and at most U.S. embassies and consu-
Part Two of this publication. year, you can generally have a higher amount lates. See How To Get Tax Help in the back of
of gross income than other taxpayers before this publication.
Community property states. Community you must file. See Table 1-1. You are consid-
property states include Arizona, California, ered 65 on the day before your 65th birthday.
Idaho, Louisiana, Nevada, New Mexico, Texas, For example, if your 65th birthday is on January Residents of Puerto Rico
Washington, and Wisconsin. If you and your 1, 2021, you are considered 65 for 2020. If you are a U.S. citizen and also a bona fide
spouse lived in a community property state, you resident of Puerto Rico, you must generally file
must usually follow state law to determine what a U.S. income tax return for any year in which
is community property and what is separate in- you meet the income requirements. This is in
come. For details, see Form 8958 and Pub. addition to any legal requirement you may have
555. to file an income tax return with Puerto Rico.

Page 6 Chapter 1 Filing Information