| GROSS INCOME FILING REQUIREMENTS FOR 2015 | ||||
| Individuals who are: | Are required to file if Gross income is | |||
| Single | ||||
| Under age 65 | $10,300.00 | |||
| Age 65 or older | $11,850.00 | |||
| Head of Household | ||||
| Under age 65 | $13,250.00 | |||
| Age 65 or older | $14,800.00 | |||
| Qualifying Widow(er) | ||||
| Under age 65 | $16,600.00 | |||
| Age 65 or older | $17,850.00 | |||
| Married Filing Jointly | ||||
| Both under age 65 | $20,600.00 | |||
| One spouse age 65 or older | $21,850.00 | |||
| Both age 65 or older | $23,100.00 | |||
| Married Filing Separately | ||||
| Regardless of age | $4,000.00 |
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