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Contents What's New . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . 2 Who Must File . . . . . . . . . . . . . . . . . 2 Who Should File . . . . . . . . . . . . . . . 5 Filing Status . . . . . . . . . . . . . . . . . . 5 Dependents . . . . . . . . . . . . . . . . . 11 Social Security Numbers (SSNs) for Dependents . . . . . . . . . . . . . . 22 Standard Deduction . . . . . . . . . . . . 22 2022 Standard Deduction Tables . . . . 24 How To Get Tax Help . . . . . . . . . . . 26 Index . . . . . . . . . . . . . . . . . . . . . 29 What's New Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the fil- ing requirements for most taxpayers. Standard deduction increased. The stand- ard deduction for taxpayers who don't itemize their deductions on Schedule A (Form 1040) is higher for 2022 than it was for 2021. The amount depends on your filing status. You can use the 2022 Standard Deduction Tables near the end of this publication to figure your stand- ard deduction. Reminders Future developments. Information about any future developments affecting Pub. 501 (such as legislation enacted after we release it) will be posted at IRS.gov/Pub501. Taxpayer identification number for aliens. If you are a nonresident or resident alien and you don't have and aren't eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Your spouse may also need an ITIN if your spouse doesn't have and isn't eligible to get an SSN. See Form W-7, Application for IRS Indi- vidual Taxpayer Identification Number. Also see Social Security Numbers (SSNs) for Depend- ents, later. Photographs of missing children. The Inter- nal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). 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 1-800-THE-LOST (1-800-843-5678) if you rec- ognize a child. Department of the Treasury Internal Revenue Service Publication 501 Cat. No. 15000U Dependents, Standard Deduction, and Filing Information For use in preparing 2022 Returns Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) • IRS.gov/Chinese (中文) • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (Tiếng Việt) Dec 9, 2022