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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, and the amount of the stand- ard deduction. 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 aren't 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. Dependents explains the difference be- tween a qualifying child and a qualifying rela- tive. Other topics include the SSN requirement for dependents, the rules for multiple support agreements, and the rules for divorced or sepa- rated parents. Standard Deduction gives the rules and dol- lar amounts for the standard deduction—a ben- efit for taxpayers who don't itemize their deduc- tions. 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 dependents. In addition, this section helps you decide whether you would be better off taking the standard de- duction or itemizing your deductions. 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 Pub. 519. 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. 519. Comments and suggestions. We welcome your comments about this publication and sug- gestions for future editions. You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instruc- tions, and publications. Don’t send tax ques- tions, tax returns, or payments to the above ad- dress. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS In- teractive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and pub- lications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publica- tions; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve al- ready sent us. You can get forms and publica- tions faster online. Useful Items You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040-X Amended U.S. Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Who Must File If you are a U.S. citizen or resident alien, whether you must file a federal income tax re- turn depends on your gross income, your filing status, your age, and whether you are a de- pendent. For details, see Table 1 and Table 2. You must also file if one of the situations descri- bed in Table 3 applies. The filing requirements apply even if you owe no tax. 559 929 1040-X 2848 8332 8814 Table 1. 2022 Filing Requirements Chart for Most Taxpayers IF your filing status is... AND at the end of 2022 you were...* THEN file a return if your gross income was at least...** single under 65 $12,950 65 or older $14,700 head of household under 65 $19,400 65 or older $21,150 married filing jointly*** under 65 (both spouses) $25,900 65 or older (one spouse) $27,300 65 or older (both spouses) $28,700 married filing separately any age $5 qualifying surviving spouse under 65 $25,900 65 or older $27,300 * If you were born before January 2, 1958, you're considered to be 65 or older at the end of 2022. (If your spouse died in 2022, see Death of spouse, later. If you're preparing a return for someone who died in 2022, see Death of taxpayer, later. ** Gross income means all income you receive in the form of money, goods, property, and services that isn't 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). Don't include any social security benefits unless (a) you're married filing a separate return and you lived with your spouse at any time during 2022, 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 and 1040-SR 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, don't reduce your income by any losses, including any loss on Schedule C, line 7; or Schedule F, line 9. *** If you didn't live with your spouse at the end of 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. Page 2 Publication 501 (2022)