LO.5 Which of the following individuals are required to file a tax return for 2012?

Should any of these individuals file a return even if filing is not required? Why or why not?

a. Patricia, age 19, is a self-employed single individual with gross income of $4,500 from an unincorporated business. Business expenses amounted to $4,300.

b. Mike is single and is 67 years old. His gross income from wages was $11,000.

c. Ronald is a dependent child under age 19 who received $6,000 in wages from a parttime job.

d. Sam is married and files a joint return with his spouse, Lana. Both Sam and Lana are 67 years old. Their combined gross income was $21,900.

e. Quinn, age 20, is a full-time college student who is claimed as a dependent by his parents. For 2012, Quinn has taxable interest and dividends of $2,500.