The tax season starts January 1 and ends April 15. Most of us shall be filing our returns in these months. Marital status, filing status, age and gross income determine whether we have to file a tax return. Gross income is the income on which we have to pay taxes. Nontaxable benefits are not included in gross income. If you worked in 1984 and Federal Income Tax was withheld from your wages, you should file to get a refund even if you do not have to file. You should also file to get earned income credit if your earnings are below $10,000. You must file if


Your filing status


Your gross income was at least


Head of the Household




Married filing joint return




Married filing separate return

Widowed in 1982 and 1983 and not remarried in 1984





Widowed before 1982 and not remarried in 1984




If you or your spouse are over 65 at the end of 1984 you can add $1,000 for each to your gross income for exemption.

Other Filing Requirements

If one of the following applied to you in 1984 you must file even if your gross income was less than the amounts mentioned above.

* You had unearned income (such as interest and dividends) in excess of $1,000 and you could be claimed as a dependent on your parents return.

You owe special taxes such as:

* Social security taxes on tips you did not report to your employer.

* Uncollected social security tax or PRTA tax or tips you reported to your employer.

* Alternative minimum tax.

* Tax on IRA (Individual Retirement Account)

* Tax from recapture of investment credit.

* You received advance EIC (earned income credit) from your employer.

* You were self-employed and had net earnings in excess of $400.

* You had wages of $100 or more from an organization which is exempt from employer social security taxes.

* Your gross income was at least $1,000 and you excluded income from sources within U.S. possessions.


Article extracted from this publication >> January 18, 1985