Who Is Exempt From Paying Federal Income Taxes?
In general, the Internal Revenue Service requires that most United States citizens file a federal income tax return. However, there are certain situations where an exemption from filing is granted. It is important to check with a tax adviser to verify if these guidelines apply to your situation.
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Income
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In 2008, individuals who met certain income guidelines did not need to file federal income taxes. For those under age 65, the following gross income limits applied: if single, those earning under $8,950; if married and both spouses were under 65, $17,900; head of household, $11,500; and qualifying widower or widow with dependent child, $14,400. For those over 65, the income requirements for single filers was $10,300; for married and both over 65, $20,000, and if only one spouse was older than 65, $18,950; for head of household, $12,850; and for a widow or widower with dependent child, $15,450. Additionally, any married person filing separately was not required to file if earning less than $3,500.
Child Under 19
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If an individual does not exceed a certain age and has income, he or she may not be required to file a return. For example, in the case of a child under the age of 19 (under 24 if a full-time student) the child's income can be included on the parents' tax return. Otherwise, the child would be required to file his or her own individual return.
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Nonresident Alien
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A nonresident alien in the United States is exempt from filing income taxes in certain situations. For example, a nonresident student or teacher who has no income from tips, wages, scholarships, grant or dividends does not have to file a return.
Self-Employed
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Self-employed individuals do not have to file a federal tax return only if their income is under the same threshold amounts that apply to employed individuals. Also, self-employed individuals do not have to file if net earnings were less than $400, or if church employee income is less than $108.28.
Dependents
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Those considered dependents of another person do not have to file a return if certain conditions are met. For instance, if an individual is single and has earned income of less than $900, he or she would not have to file. The same would apply to a person who is considered legally blind.
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