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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Filing Your Return

Casino in Linea italianoYou have to file an income tax return for 1999 if your gross incomewas at least the amount shown in the second column. (Gross incomemeans all income you received in the form of money, goods, property,and services that is not exempt from income tax.)
Who Must File
FilingIncome
Status Is:At Least:
Single
 Under 657,050
 65 or older8,100
ERROR MSGMarried, filing jointly
Bohinjsko Jezero prenotazioni alberghi Both under 6512,700
 One spouse 65 or older13,550
accommodation in Dresden Both 65 or older14,400
 Not living with spouse at end ofyear(or on date spouse died)2,750
Married, filing separately
 All (any age)2,750
Head of household
 Under 659,100
 65 or older10,150
Qualifying widow(er) withdependent child
 Under 659,950
 65 or older10,800

Additional requirements.Even if your income was less than the amount shown above, you mustfile an income tax return on Form 1040, and attach a completedSchedule SE, if:

  • hoteles en RigaYou are not exempt from SE tax, and you have net earningsfrom self-employment (discussed earlier under Figuring NetEarnings From Self-Employment for SE Tax) of $400 or more in thetax year,
  • You are exempt from SE tax on earnings from qualifiedservices and you have $400 or more of other earnings subject to SEtax, or
  • ERROR MSGYou had wages of $108.28 or more from an electing church orchurch-controlled organization (discussed earlier under ReligiousWorkers).

Self-employment tax.If you are liable for SE tax, you must file Schedule SE (Form 1040)with your return.

Exemption from SE tax.If you filed Form 4361 and received IRS approval not to be taxed onthose earnings, and you do not have any other income subject to SEtax, do not file Schedule SE. Instead, write "Exempt--Form 4361"on Form 1040, line 50.

If you filed Form 4029 and received IRS approval not to be taxed onthose earnings, and you do not have any other income subject to SEtax, do not file Schedule SE. Instead, write "Exempt--Form 4029"on Form 1040, line 50.

For more information on filing your return, including when andwhere to file it, see the instructions for Form 1040.

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