Publication 554 - Older Americans' Tax Guide

Self-employed persons. If you are self-employed in a

business that provides services (where products are not a

factor), gross income is gross receipts from that business.

If you are self-employed in a business involving manufac-

turing, merchandising, or mining, gross income is total

2002 Filing

sales from that business minus the cost of goods sold. To

Requirements

this figure, you add any income from investments, and

from incidental or outside operations or sources.

If income tax was withheld from your pay, or if you qualify

Dependents. If you could be claimed as a dependent by

for the earned income credit or the additional child tax

another taxpayer, special filing requirements apply. See

credit (see your tax package), you should file a return to get

Publication 501.

a refund even if you are not required to do so.

Decedents

General Requirements

A personal representative of a decedent’s estate can be an

executor, administrator, or anyone who is in charge of the

You must file a return if your gross income for the year was

decedent’s property.

at least the amount shown on the appropriate line in Table

If you are acting as the personal representative of a

1 –1. For more information, see the instructions for Form

person who died during the year, you may have to file a

1040, 1040A, or 1040EZ, and Publication 501, Exemp-

final return for that decedent. You also have other duties,

tions, Standard Deduction, and Filing Information.

such as notifying the IRS that you are acting as the per-

sonal representative. Form 56, Notice Concerning Fiduci-

Gross income. Gross income is all income you receive in

ary Relationship, is available for this purpose.

the form of money, goods, property, and services that is

When you file a return for the decedent, either as the

not exempt from tax. If you are married and live with your

personal representative or as the surviving spouse, you

spouse in a community property state, half of any income

should write “DECEASED,” the decedent’s name, and the

defined by state law as community income may be consid-

date of death, across the top of the tax return.

ered yours. The community property states are Arizona,

If no personal representative has been appointed by the

California, Idaho, Louisiana, Nevada, New Mexico, Texas,

due date for filing the return, the surviving spouse (on a

Washington, and Wisconsin. For more information about

joint return) should sign the return and write in the signa-

community property, see Publication 555, Community

ture area “Filing as surviving spouse.”

Property.

For more information, see Publication 559, Survivors,

For more information on what to include in gross in-

come, see chapter 2.

Executors, and Administrators.

Table 1 –1. 2002 Filing Requirements Chart for Most Taxpayers

NOTE: You must file a return if your gross income was at least the amount shown in the last column.

IF your filing status is . . . . . . . . .

AND at the end of 2002 you were

THEN file a return if your gross

income

was at least . . . . . . . . . .

Single

under 65

$ 7,700

65 or older

$ 8,850

Head of household

under 65

$ 9,900

65 or older

$11,050

***

Married filing jointly

under 65 (both spouses)

$13,850

65 or older (one spouse)

$14,750

65 or older (both spouses)

$15,650

Married filing separately

any age

$ 3,000

Qualifying widow(er)

under 65

$10,850

with dependent child

65 or older

$11,750

If you turned age 65 on January 1, 2003, you are considered to be age 65 at the end of 2002.

Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including

any income from sources outside the United States (even if you may exclude part or all of it). Do not include social security benefits

unless you are married filing a separate return and you lived with your spouse at any time in 2002.

***

If you did not live with your spouse at the end of 2002 (or on the date your spouse died) and your gross income was at least $3,000, you

must file a return regardless of your age.

Page 4

Chapter 1 2002 Filing Requirements

Publication 554 - Older Americans' Tax Guide - 2002 Page 4

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