Federal 2019 Tax Form Filing Deadline

Federal Tax Form 1040 or 1040-SR filing Deadline extended until

July 15, 2020


 

Federal Standard Deductions Tax Year 2019

Single (Under 65) - $12,200

Single (65 or older) - 13,850

 

Married Filing Jointly (Under 65) - $24,400

Married Filing Jointly (65 or Older - One Spouse) - $25,700

Married Filing Jointly (65 or Older -Two Spouse) - $27,000 

 

Married Filing Separately (any age) - $5

 

 Head of Household (Under 65) - 18,350

Head of Household (65 or Older) - 20,000

 

Qualifying Widow(er) (Under 65) - 24,400 

Qualifying Widow(er) (65 or Older) - 25,700


 

 

 

 


 

Children and other Depenadants who must file a 2019 Tax Return

 Children and other Dependents who must file a Tax Return:

Single Dependents

65 or older or blind- If NO 

You must file a Tax Return if any apply:

  • Unearned income over $1,200.

  • Earned Income was over $12,200.

  • Gross income was at least $5 and spouse files separate return and itemize deductions.

  • Gross income was more than the larger of-

      • $1,100 or

      • Earned income $11,850 in addition to $350.

 

 

Single Dependents

65 or older- If YES   

You must file a Tax Return if any apply:    

  • Unearned Income was over $2,400 or $3,700 if your 65 or over and blind.

  • Earned Income was over $13,500 or $14,800 if your 65 or over and blind. 

  • Gross income was at least $5 and Tax Payer spouse files separate Tax Return and itemizes deductions. 

  • Gross income was more than the larger of-

      • $2,400 or $3,700 if your 65 or over and blind or

      • Earned income $11,850 in addition to $1,650 or $2,950 if your 65 or over and blind. 

 

 Children and other Dependents who must file a Tax Return:

 

Married Dependents 

65 or older or blind- If NO

You must file a Tax Return if any apply:

  • Earned Income was over $1,100

  • Earned Income was over $12,200

  • Gross income was at least $5 and Taxpayer spouse files separate Tax Return and itemizes deductions.

  • Gross income was more than the larger of-

      • $1,100 or

      • Earned income $11,850 in addition to $250

 

Children and other Dependents who must file a Tax Return:

 

Married Dependents

 65 or older or blind- If YES

 You must file a Tax Return if any apply:

  • Unearned income was over $2,400 ($3,700 if 65 or older and blind

  • Earned income was over $13,500 or $14,800 if 65 or older and blind. 

  • Gross income was at least $5 and the Taxpayer spouse files a separate return and itemizes deductions.

  • Gross income was more than the larger of-    

      • $2,400 or $3,700 if your 65 or older and blind or

      • Earned income $11,850 in addition to $1,650 or $2,950 if your 65 or over and blind.


                         
            




 

Who is a Qualifying Child?

 

A qualifying child is a child who is your son, daughter,stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant (A descendant is your grandchild, niece or nephew)

And was 

Under age 19 at the end of 2019 and younger than the Taxpayer or Taxpayer spouse if they are filing jointly

Or 

Under age 24 at the end of 2019, a student and younger than the Taxpayer or Taxpayer spouse, if filing jointly 

Or

Any age and Permanently and totally disable

And

Who did contribute over half of his or her own support for 2019

And

Who is not filing a joint Tax return for 2019

Or 

Is filing a joint return for 2019 only to claim a refund of withheld income tax or estimated tax paid

And

Who lived with the Taxpayer for more than half of 2019.


 




Other Situations when the Taxpayer must file a 2019 Tax Return

The Taxpayer must also file a Tax Return if any of these 7 things apply:

1.The Taxpayer owe any special taxes including any of these situations

  • Alternative minimum tax.
  • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
  • Household employment taxes.
  • Social security and Medicare tax on tips the taxpayer didn't report to their employer or on wages the taxpayer received from an employer who didn't withhold any of these taxes.
  • Write-in taxes also including uncollected social security and Medicare or RRTA tax on tips the taxpayer reported to their employer or on group-term life insurance and additional taxes on health savings accounts.
  • Recapture taxes. 

2. The Taxpayer or their spouse if they are filling jointly received  health savings account, Archer MSA, or Medicare Advantage MSA distributions.

3. The Taxpayer had net earnings from self-employment of at least    $400. 

4. The Taxpayer had wages of $108.28 or more from a church or qualified church that is a controlled organization that is exempt from employer Social Security and Medicare taxes,

5. Advance payments of Premium Tax Credit were made for the Taxpayer, the Taxpayer spouse, or a dependent who signed up for coverage through the Marketplace. The Taxpayer or whoever enrolled the Taxpayer should have received Form(s) 1095-A displaying the amount of the advance payments.

6. Advance payments of health coverage tax credit were made for the Taxpayer, the Taxpayer spouse, or a dependent. The Taxpayer or whoever enrolled the Taxpayer should have received Form(s) 1099-H displaying the amount of the advance payments.

7. The Taxpayer is required to include amounts in income under section 965 or the Taxpayer have a net tax liability under section 965 that the Taxpayer is paying in installments under section 965(h) or deferred by making an election under section 965(i).