A common question asked by many people is:

“At what age can I stop filing income taxes?"

The amount of income you receive determines your filing requirement, not your age. 

Below is a table illustrating the 2009 Filing Requirements for Most Taxpayers.

Special rules apply for children and other dependents.

 Source: Internal Revenue Service and others

Other Situations When You Must File

You must file a return if any of the four conditions below apply for 2009.

1.  You owe any special taxes, including any of the following:

  a. Alternative minimum tax

  b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or  other tax-favored account.  But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

  c. Household employment taxes.  But if you are filing a return only because you owe this tax, you can file Schedule H by itself.

  d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.

  e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings account distributions.  See the instructions for line 63 on page 42.

  f. Recapture taxes.  See the instructions for line 44, that begin on page 33, and line 63, on page 42.

2.  You received any advance earned income credit (EIC) payments from your employer.  These payments are shown in Form W-2, box 9.

3.  You had net earnings from self-employment of at least $400.

4.  You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.