Which individual must file a 2021 California income tax return? 0000 Married filing jointly (38 and 34). No dependents. Gross income $33,500, adjusted gross income (AGI) $30,500. Married filing jointly (38 and 34), one dependent. Gross income $32,500, AGI $31,600. Qualifying widow(er) (38), one dependent. Gross income $32,000, AGI $30,000. Single (67). No dependents. Gross income $20,500, AGI $19,500.