Determine based on the following table if a return must be filed, unless there is a refund due based on tax withholding and tax credits.
| If filing status is: | At the end of 2019, the taxpayer was: | File a return if gross income was at least: |
| Single | Under age 65
Age 65 or older |
$12,200
$13,850 |
| Married Filing Jointly | Under age 65 (both spouses) Age 65 or older (one spouse) Age 65 or older (both spouses) | $24,400
$25,700 $27,000 |
| Married Filing Separately | Any age | $ 5 |
| Head Of Household | Under age 65
Age 65 or older |
$18,350
$20,000 |
| Qualified Widow | Under age 65
Age 65 or older |
$24,400
$25,700 |