2006 Filing Requirements
Single	Under 65	$7,800
	65 or older	$8,950
Head of Household	Under 65	$10,050
	65 or older	$11,200
Married, filing jointly*	Under 65 (both spouses)	$15,600
	65 or older (one spouse)	$16,550
	65 or older (both spouses)	$17,500
Married, filing separately	any age	$3050
Qualifying widow(er) with dependent children	Under 65	$12,550
	65 or older	$13,500

Martial Status: For 2003 tax purposes, martial status is generally determined as of December 31, 2003. Therefore, if you were either divorced or legally separated during any period in 2003, you are not considered married for 2003 tax purposes. You will need to file as a single persons unless you qualify as a head of household, or if you remarried in 2003 and are filing a joint return with your new spouse.

If your spouse died in 2003 and you were living together on the date of death, you can file as married filing jointly. If you were not living together on the date of death, the $3050 filing threshold applies, unless you remarried during 2003 and are filing jointly with your new spouse.

Age 65: If your 65th birthday is January 1, 2004, you are treated as being age 65 for 2003 tax purposes.

Gross Income: Gross income is all the income that you received in 2003 except for items specifically exempt for tax. Examples include wages, tips, self-employment income, taxable scholarships, taxable interest and dividends, capital gains, taxable pensions and annuities, rents, and trust distributions.

* If taxpayer did not live with spouse at year-end, or on date of death of spouse, and taxpayer gross income was at least $3050, taxpayer is required to file a tax return, regardless of his or her age.