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All of the following nondependent taxpayers are U.S. citizens. Who is required to file a 2021 income tax return? Martin (53), single (S), $12,020 gross

All of the following nondependent taxpayers are U.S. citizens. Who is required to file a 2021 income tax return?

Martin (53), single (S), $12,020 gross income.

Cesar (68) and Jony (64), married filing jointly (MFJ), $25,200 gross income.

Karen (62), head of household (HOH), $18,950 gross income.

David (28) and Jessica (42), married filing jointly (MFJ), $23,900 gross income.

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