Fran Emerson Interview Notes Fran's husband died in March 2018. Fran filed a joint return with her husband for 2018. She has not remarried. Fran provided the entire cost of maintaining the household and all the support for her children, Meredith and Oliver, in 2019. Fran's older brother, Howard, lives with her and is permanently and totally disabled. He received disability income which he used to provide more than half of his own support. In September 2019, Fran's daughter, Meredith, enrolled in college to pursue a bachelor's degree. She had no previous post-secondary education. Yuma College is a qualified educational institution. . What is Fran's filing status? What is the amount of Fran's standard deduction? Chart A-For Most People Who Must File If you may be claimed as a dependent by another taxpayer, you must file as a dependent whether you are being claimed or not. See Chart B. THEN file a return if your gross AND at the end of 2019 income was at If your filing status is... you were..." least... ** Single under 65 $12,200 65 or older $13,850 Married filing jointly*** under 65 (both spouses) $24,400 65 or older (one spouse) $25,700 65 or older (both spouses) $27,000 Married filing separately (see the Instructions for Form 1040) any age $5 Head of household under 65 $18,350 (see the Instructions for Form 1040) 65 or older $20,000 Qualifying widow(er) (see the under 65 $24,400 Instructions for Form 1040) 65 or older $25,700 If you were born on January 1, 1955 you are considered to be age 65 at the end of 2019. (If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, see Publication 501) Chart B - For Children and Other Dependents of your parent (or any other taxpayer) may claim you as a dependent, use this chart to see if you must file a return In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also incl unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned inca from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single Dependents Either 65 or over or blind Under 65 and not blind You must file a return if any of the following apply. 1. Your unearned income was over $2,750 (54,400 if 65 or older and blind). 2. Your earned income was over $13,850 (515,500 if 65 or older and blind). 3. Your gross income was more than the larger of a. $2,750 ($4,400 if 65 or older and blind) or b. Your earned income (up to $11,850) plus $2,000 ($3,650 if 65 or older and blind). You must file a return if any of the following apply. 1. Your uneared income was over $1,100. 2. Your earned Income was over $12,200. 3. Your gross income was more than the larger of - a $1,100, or b. Your eared income (up to $11,850) plus $350 Married Dependents Elther age 65 or older or blind Under age 65 and not blind You must file a return if any of the following apply. 1. Your unearned income was over $2.400 ($3.700 if 65 or older and blind). 2. Your eamed income was over $13,500 ($14,800 if 65 or older and blind). 3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions 4. Your gross income was more than the larger of - a $2,400 ($3.700 if 65 or older and blind), or b. Your eared income (up to $11,850) plus $1,650 ($2,950 if 65 or older and blind). You must file a return if any of the following apply. 1. Your unearned income was over $1,100 2. Your earned income was over $12,200. 3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions 4. Your gross income was more than the larger of - a $1,100.0 b Your eamed income (up to $11.850) plus $350