How do I find out if a person is required to file a return? What is the criteria?

[Vanessa · Accepted solution]

Generally, if your income is below the standard deduction you will not need to file a tax return UNLESS you have income from self-employment of more than $400.

The Standard Deduction is as follows:

• $12,000 Single or Married Filing Separate
• $13,600 if single and over 65
• $18,000 Head of Household
• $24,000 Married Filing Jointly (add $1,300 per spouse over 65 years old)

If you have income from self-employment over $400, you will need to file even if your income is less than the standard deduction.