IF your filing status is...

AND at the end of 2004 you were*...

THEN file a return if your gross income** was at least...

Single

under age 65
65 or older

$7,950
$9,150

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$15,900
$16,850
$17,800

Married filing separately

any age

$3,100

Head of Household

under 65
65 or older

$10,250
$11,450

Qualifying widow(er) with dependent child

under 65
65 or older

$12,800
$13,750

*If you turned 65 on January 1, 2005, you are considered to be age 65 at the end of 2004

**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 2004.

*** If you did not live with your spouse at the end of 2004 (or on the date your spouse died) and your gross income was at least $3,100, you must file a return regardless of your age.