Filing Requirements Check the following table to determine whether you must file a taxreturn, based on your age at the end of your tax year, gross income,and filing status. Who Must File Filing Income Was Status Is: At Least: Single  Under 65 $7,200  65 or older 8,300 Married, filing jointly  Both under 65 12,950  One spouse 65 or older 13,800  Both 65 or older 14,650  Not living with spouse at end ofyear(or on date spouse died) 2,800 Married, filing separately  All (any age) 2,800 Head of household  Under 65 9,250  65 or older 10,350 Qualifying widow(er) withdependent child  Under 65 10,150  65 or older 11,000 Dependent's return.If you can claim someone as a dependent on your tax return (forexample, your son or daughter), that person must generally also filehis or her own tax return if any of the following apply. Your dependent had only earned income, such as salary orwages, and the total was more than $4,400. Your dependent had only unearned income, such as interestand dividends, and the total was more than $700. Your dependent had both earned and unearned income, and thetotal was more than $700. Self-employed.You must file an income tax return if you are self-employed and youhad net earnings of $400 or more from self-employment, even if you donot otherwise have to file a return. See chapter 15. Certain credits.You must also file a return if you received any advance earnedincome credit payments from your employer. In addition, you shouldfile a return if you are eligible for the earned income credit or theadditional child tax credit. Refund.Even if you do not otherwise have to file a return, you should fileone to get a refund of any income tax withheld. More information.See the Form 1040 instructions for more information on who mustfile a return for 2000.