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an individual taxpayer identification number (ITIN). Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. See Form W­7, Application for IRS In­ dividual Taxpayer Identification Number. Also, see Social Security Numbers for Dependents, later. Photographs of missing children. The Inter­ nal Revenue Service is a proud partner with the National Center for Missing and Exploited Chil­ dren. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1­800­THE­LOST (1­800­843­5678) if you recognize a child. Introduction This publication discusses some tax rules that affect every person who may have to file a fed­ eral income tax return. It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduc­ tion. Who Must File explains who must file an in­ come tax return. If you have little or no gross in­ come, reading this section will help you decide if you have to file a return. Who Should File helps you decide if you should file a return, even if you are not required to do so. Filing Status helps you determine which fil­ ing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate. Exemptions, which reduce your taxable in­ come, are discussed in Exemptions. Exemptions for Dependents explains the dif­ ference between a qualifying child and a quali­ fying relative. Other topics include the social se­ curity number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Phaseout of Exemptions explains how to de­ termine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Standard Deduction gives the rules and dol­ lar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to de­ pendents. In addition, this section helps you de­ cide whether you would be better off taking the standard deduction or itemizing your deduc­ tions. How To Get Tax Help explains how to get tax help from the IRS. This publication is for U.S. citizens and resi­ dent aliens only. If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens. The rules to de­ termine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U.S. Tax Guide for Aliens. Nonresident aliens. If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U.S. citizens. See Pub­ lication 519. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments from www.irs.gov/formspubs. Click on “More Infor­ mation” and then on “Give us feedback.” Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR­6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would in­ clude your daytime phone number, including the area code, in your correspondence. Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/formspubs to download forms and publications. Otherwise, you can go to www.irs.gov/orderforms to order forms or call 1­800­829­3676 to order current and prior­year forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question, check the information available on IRS.gov or call 1­800­829­1040. We cannot answer tax questions sent to the above address. Useful Items You may want to see: Publication Survivors, Executors, and Administrators Tax Rules for Children and Dependents Form (and Instructions) Amended U.S. Individual Income Tax Return 559 929 1040X Table 1. 2014 Filing Requirements Chart for Most Taxpayers IF your filing status is... AND at the end of 2014 you were...* THEN file a return if your gross income was at least...** single under 65 $10,150 65 or older $11,700 head of household under 65 $13,050 65 or older $14,600 married, filing jointly*** under 65 (both spouses) $20,300 65 or older (one spouse) $21,500 65 or older (both spouses) $22,700 married, filing separately any age $3,950 qualifying widow(er) with dependent child under 65 $16,350 65 or older $17,550 * If you were born before January 2, 1950, you are considered to be 65 or older at the end of 2014. (If your spouse died in 2014, see Death of spouse, later. If you are preparing a return for someone who died in 2014, see Death of taxpayer, later. ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2014 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. *** If you did not live with your spouse at the end of 2014 (or on the date your spouse died) and your gross income was at least $3,950, you must file a return regardless of your age. Page 2 Publication 501 (2014)