Tax Filing Requirements:
IF your filing status is . . .
AND at the end of 2018 you
were* . . .
THEN file a return if your gross
income** was at least . . .
Single under 65
65 or older
$12,000
13,600
Married filing jointly***
under 65 (both spouses) 65
or older (one spouse) 65 or
older (both spouses)
$24,000
25,300
26,600
Married filing separately
any age
$ 5
Head of household
under 65
65 or older
$18,000
19,600
Qua
lifying widow(er)
under 65
65 or older
$24,000
25,300
*If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or if you are
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax,
preparing a return for someone who died in 2018, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that 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). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at
any time in 2018 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more
than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for Form 1040 or Pub 915 to figure the
taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on
Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9.
But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income was at least $5,
you must file a return regardless of your age.
Other Situations When You Must File:
A) If your parent (or someone else) can claim you as a dependent, you may be required to file a return. Unearned income
includes
taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation,
taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income
includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of
your unearned and earned income. You must file a return if any of the following apply.
• Your unearned income was over $1,050.
• Your earned income was over $12,000.
• Your gross income was more than the larger of—
• $1,050, or your earned income (up to $11,650) plus $350.
B) You had net earnings from self-employment of at least $400
Foreign Income
Please provide us a wage statement in English. Please also convert all monetary units to U.S. dollars, using the published
exchange rate in effect for the day you completed your original FAFSA. (A wage statement is the equivalent of a W2 Form.) If there
is no statement, please provide a statement of earnings from your and/or your spouse’s employer on their company letterhead in
English. If you or your spouse filed a foreign tax return, you and/or your spouse must submit a signed copy of the tax return
translated in English and in US dollar amounts based on the exchange rate the day the FAFSA was filed. You and/or your spouse
must also write in the exchange rate as of the date you signed the FAFSA. Please identify the following items on the translated
foreign tax return by circling the amounts for:
Adjusted Gross Income – This is the total income plus interest and dividend income minus housing allowances and minus
contributions to retirement accounts. (Housing allowances and contributions to retirement accounts are reported
separately on the FAFSA.)
Income taxes paid
Wages earned
