1. Which taxpayer is required to file a federal income tax return for 2017?

Single (48) with a gross income $10,300

Single (72) with a gross income $11,850 all from pensions

Head of household (25), with a gross income $13,600

Head of household (66), with a gross income $14,850

2. Which taxpayer is required to file a federal income tax return for 2017?

Head of household (58), with a gross income $11,800

Married filing jointly (72 and 68) with a gross income $21,850

Married filing jointly (72 and 63) with a gross income $22,900

Married filing separately (72) with a gross income of $4,000

3. Which taxpayer is required to file a federal income tax return for 2017?

Willenda (32) has a gross income of $13,350. She will file as head of household with one dependent.

Jamison (68) has a gross income of $11,900. He is single with no dependents.

Marvin (37) and Joyce (35) have a gross income of $20,780. They wish to file a joint return.

Matt (67) and Trina (63) have a gross income of $22,100. They wish to file a joint return.

4. Which taxpayer is required to file a federal income tax return for 2017?

Juan (28) has a gross income of $15,400. He is a qualifying widower with one dependent.

Elaine (68) has a gross income of $12,150. She is single and has no dependents.

Randy (32) has a gross income of $4,000. He is married filing separately.

Robert (65) and Maria (61) have a gross income of $21,500. They wish to file a joint return.