The filing requirements for 2019 are based on the standard deductions for the applicable filing status*.
* The determination of whether an individual is required to file a federal individual income tax return is based on several factors, such as Federal tax filing status, gross income, whether the individual is claimed as a dependent on another person’s tax return, and whether a specific credit was received, or a tax liability is owed. There are several additional filing requirements that depend on a person’s unique circumstances.
If the taxpayer did not live with his spouse at the end of the tax year (or on the date his spouse died) and his gross income was at least $4,200 he must file a return regardless of his age.
Note: This amount should be adjusted annually for inflation. The inflationary amount for 2019 was not available at the time of this publication.