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 |