| WHO MUST FILE A 2007 RETURN |
| Filing Status | Must File If Gross Income Is At Least |
| Single | |
| Under 65 | $ 8,750 |
| 65 Or Older | 10,050 |
| Married Filing Joint | |
| Both Spouses Under 65 | $ 17,500 |
| One Spouse 65 Or Older | 18,550 |
| Bouth Spouses 65 Or Older | 19,600 |
| Married Filing Separately | $ 3,400 |
| Head Of Household | |
| Under 65 | $ 11,250 |
| 65 Or Older | 12,550 |
| Qualifying Widower(er) | |
| Under 65 | $ 14,100 |
| 65 Or Older | 15,150 |
| Married Living Apart At End Of 2007 | $ 3,400 |