| Filing Status |
Must file
if gross income is at least: |
|
| Single: |
|
| |
Under 65 |
$ |
7,700 |
$ |
7,800 |
|
| |
65 or older |
$ |
8,850 |
$ |
8,950 |
|
|
| Married Filing Jointly: * |
|
| |
Both spouses under 65 |
$ |
13,850 |
$ |
15,600 |
|
| |
One spouse 65 or older |
$ |
14,750 |
$ |
16,550 |
|
| |
Both spouses 65 or older |
$ |
15,650 |
$ |
17,500 |
|
|
| Married Filing Separately: |
$ |
3,000 |
$ |
3,050 |
|
|
| Head of Household: |
|
| |
Under 65 |
$ |
9,900 |
$ |
10,050 |
|
| |
65 or older |
$ |
11,050 |
$ |
11,200 |
|
|
| Qualifying Window(er): |
|
| |
Under 65 |
$ |
10,850 |
$ |
12,550 |
|
| |
65 or older |
$ |
11,750 |
$ |
13,500 |
|
|
| Married Living Apart at end of 2002: |
$ |
3,000 |
$ |
3,050 |
|
|
| * |
Filing floors for join returns apply only if the spouses lived together
at the end of 2003 and neither spouse is claimed as a dependent on
another return. |
|
