Читать книгу Taxation of Canadians in America - David Levine - Страница 10
Table 1: INCOME THRESHOLDS FOR FILING
Оглавление| Category | You must file if gross income is at least |
| Single: Younger than age 65 Age 65 or older | $9,500 $10,950 |
| Married filing jointly and living together: Both spouses younger than age 65 One spouse younger than age 65 Both spouses age 65 or older | $19,000 $20,150 $21,300 |
Note: The US defines marriage as a man and a woman who are legally married. However, some states and many countries recognize common-law marriage, so the IRS will recognize common-law marriages if that marriage met, and continues to meet the requirements of that jurisdiction; allowing the couple to file jointly.
While some states and many countries recognize same-sex relationships, the IRS will not recognize them and those couples will not be allowed to file a joint return.
