498. Who must file a return?102014-07-24T14:43:00Z2014-07-24T14:43:00Z25583187267373814498. Who must file a return?A return must be filed for taxable year 2014 by every individual whose gross income equals or exceeds the following limits:IRC Secs. 6012(a), 63(c), 151; Rev. Proc. 2013-35, 2013-47 IRB 537. (1)Married persons filing jointly–$20,300 (if one spouse is 65 or older–$21,500; if both spouses are 65 or older–$22,700). (2)Surviving spouse (see Q 555)–$16,350 (if 65 or older–$17,550). (3)Head-of-household (see Q 556)–$13,050 (if 65 or older–$14,600).(4)Single persons–$10,150 (if 65 or older–$11,700).(5)Married filing separately–if neither spouse itemizes, a return must be filed if gross income equals or exceeds $3,950 in 2014 regardless of age. (6)Dependents–every individual who may be claimed as a dependent of another must file a return for 2014 if he has unearned income in excess of $1,000 (plus any additional standard deduction if the individual is blind or elderly) or total gross income that exceeds the sum of any additional standard deduction if the individual is blind or elderly plus the greater of (a) $1,000 or (b) the lesser of (i) $350 plus earned income, or (ii) $6,200.Taxpayers who are non-resident aliens or who are filing a short year return because of a change in their annual accounting period–$3,650. IRC Secs. 6012(a), 63(c), 151; Rev. Proc. 2009-50, 2009-45 IRB 617.If you are blind, you may need to attach supporting documentation to a tax return to support your claim for the additional standard deduction. The additional standard deduction for taxpayers who are blind at the end of the tax year is not considered when determining a taxpayer’s filing threshold amount.Certain parents whose children are required to file a return may be permitted to include the child’s income over $2,000 on their own return, thus avoiding the necessity of the child filing a return. See Q 517. A taxpayer with self-employment income must file a return if net self-employment income is $400 or more. See Q 567.Planning Point: A taxpayer must file a return if any of the following special taxes are due: Alternative minimum tax.Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. If you are filing a return only because you owe this tax, you can file Form 5329 by itself.Household employment taxes. You can file Schedule H by itselt if you are filing a return only because you owe this tax.Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.Recapture of first-time homebuyer credit.Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Recapture taxes.Additional tax on a health savings account (HSA), Archer MSA, or Medicare Advantage MSA distributions . If you are filing a return only because you owe this tax, you can file Form 5329 by itself.Wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and medicare taxes.Even if you are not required to file a federal tax return, you may want to file one if withholdings of tax have occurred, or you are eligible for a refundable credit, such as the Earned Income Credit.