Publication 501 - Exemptions, Standard Deduction, And Filing Information

U.S. Citizens or Resident Aliens

You must file Form 1040 if you owe any

Who Must File

Living Abroad

self-employment tax.

TIP

For purposes of determining whether you must

If you are a U.S. citizen or resident alien,

file a return, you must include in your gross

whether you must file a federal income tax return

income all of the income you earned or received

Filing status. Your filing status generally de-

depends on your gross income, your filing sta-

abroad, including any income you can exclude

pends on whether you are single or married. In

tus, your age, and whether you are a dependent.

under the foreign earned income exclusion. For

some cases, it depends on other factors as well.

For details, see

Table 1

and

Table

2. You also

more information on special tax rules that may

Whether you are single or married is determined

must file if one of the situations described in

apply to you, see Publication 54, Tax Guide for

as of the last day of your tax year, which is

Table 3

applies. The filing requirements apply

U.S. Citizens and Resident Aliens Abroad.

December 31 for most taxpayers. Filing status is

even if you owe no tax.

discussed in detail later in this publication.

You may have to pay a penalty if you are

Residents of Puerto Rico

required to file a return but fail to do so. If you

Age. Age is a factor in determining if you must

willfully fail to file a return, you may be subject to

file a return only if you are 65 or older at the end

Generally, if you are a U.S. citizen and a bona

criminal prosecution.

of your tax year. For 2009, you are 65 or older if

fide resident of Puerto Rico, you must file a U.S.

For information on what form to use — Form

you were born before January 2, 1945.

income tax return if you meet the income re-

1040EZ, Form 1040A, or Form 1040 — see the

quirements. This is in addition to any legal re-

instructions in your tax package.

Filing Requirements

quirement you may have to file an income tax

for Most Taxpayers

return with Puerto Rico.

Gross income. Gross income is all income

If you are a bona fide resident of Puerto Rico

you receive in the form of money, goods, prop-

You must file a return if your gross income for

for the whole year, your U.S. gross income does

erty, and services that is not exempt from tax. If

the year was at least the amount shown on the

not include income from sources within Puerto

you are married and live with your spouse in a

appropriate line in

Table

1. Dependents should

Rico. However, include in your U.S. gross in-

community property state, half of any income

see

Table 2

instead.

come any income you received for your services

defined by state law as community income may

as an employee of the United States or any U.S.

be considered yours. For a list of community

agency. If you receive income from Puerto Ri-

Deceased Persons

property states, see

Community property states

can sources that is not subject to U.S. tax, you

under Married Filing Separately, later.

must reduce your standard deduction, which

You must file an income tax return for a dece-

reduces the amount of income you can have

Self-employed persons.

If you are

dent (a person who died) if both of the following

before you must file a U.S. income tax return.

self-employed in a business that provides serv-

are true.

For more information, see Publication 570,

ices (where products are not a factor), your

Tax Guide for Individuals With Income From

gross income from that business is the gross

1. You are the surviving spouse, executor,

U.S. Possessions.

receipts. If you are self-employed in a business

administrator, or legal representative.

involving manufacturing, merchandising, or min-

2. The decedent met the filing requirements

ing, your gross income from that business is the

Individuals With Income From U.S.

described in this publication at the time of

total sales minus the cost of goods sold. To this

his or her death.

Possessions

figure, you add any income from investments

and from incidental or outside operations or

For more information, see Final Return for

If you had income from Guam, the Common-

sources.

Decedent in Publication 559.

wealth of Northern Mariana Islands, American

Samoa, or the U.S. Virgin Islands, special rules

Table 1. 2009 Filing Requirements Chart for Most Taxpayers

may apply when determining whether you must

file a U.S. federal income tax return. In addition,

THEN file a return

you may have to file a return with the individual

if your gross

possession government. See Publication 570

AND at the end of 2009 you

income was at

for more information.

IF your filing status is...

were...

least...

Dependents

single

under 65

$ 9,350

A person who is a dependent may still have to

65 or older

$10,750

file a return. This depends on the amount of the

head of household

under 65

$12,000

dependent’s earned income, unearned income,

and gross income. For details, see

Table

2. A

65 or older

$13,400

dependent may also have to file if one of the

situations described in

Table 3

applies.

married, filing jointly

***

under 65 (both spouses)

$18,700

65 or older (one spouse)

$19,800

Responsibility of parent. If a dependent

child who must file an income tax return cannot

65 or older (both spouses)

$20,900

file it for any reason, such as age, a parent,

guardian, or other legally responsible person

married, filing separately

any age

$ 3,650

must file it for the child. If the child cannot sign

qualifying widow(er) with

under 65

$15,050

the return, the parent or guardian must sign the

child’s name followed by the words “By (your

dependent child

65 or older

$16,150

signature), parent for minor child.”

Earned income. This is salaries, wages, pro-

If you were born before January 2, 1945, you are considered to be 65 or older at the end of 2009.

** Gross income means all income you received in the form of money, goods, property, and services that

fessional fees, and other amounts received as

is not exempt from tax, including any income from sources outside the United States or from the sale

pay for work you actually perform. Earned in-

of your main home (even if you can exclude part or all of it). Do not include any social security benefits

come (only for purposes of filing requirements

unless (a) you are married filing a separate return and you lived with your spouse at any time during

and the standard deduction) also includes any

2009, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt

part of a scholarship that you must include in

interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040

instructions to figure the taxable part of social security benefits you must include in gross income.

your gross income. See chapter 1 of Publication

*** If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and

970, Tax Benefits for Education, for more infor-

your gross income was at least $3,650, you must file a return regardless of your age.

mation on taxable and nontaxable scholarships.

Publication 501 (2009)

Page 3

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 3

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