1

2

3

Interest income 2

4

Dividend income 3

5

7

Refund of state and local income taxes if, in the year the tax was paid, you itemized your

deductions on Schedule A (Form 1040)

6

4

Retirement income (such as income from a taxable pension, annuity, IRA distributions, etc.

7

6

Determining Your Filing Requirement

Can someone claim you as a dependent on their 2002 income tax return?

For Paperwork Reduction Act Notice, see back of Form. Form 9

1

Cat. No. 14695J

Part II

Wages, salaries, tips, etc.

(Do not include social security income)

Other income

(Self-employment, such as income from prizes, awards, gambling winnings, lottery, raffles, jury

duty fees, etc.)

Gross Income. Add amounts on lines 1 through 6

5

Then you do not need to file 

if the amount on line 7 is le

If your filing status would be And at the end of 2002 you were *

under 65

65 or older

$7,700

8,850 Single

$13,850

14,750

15,650

under 65 (both spouses)

65 or older (one spouse)

65 or older (both spouses)

Married filing jointly **

Married filing separately any age $3,000

under 65

65 or older

$9,900

11,050 Head of household

Qualifying widow(er)

with dependent child

$10,850

11,750

under 65

65 or older

2002 Filing Requirements for Most People

(Do not include tax-exempt interest, such as from municipal bonds)

( ) Yes. See instructions.

( ) No. Use the following chart to make sure you do not have to file a Federal income tax return for 2002

If you turned age 65 on January 1, 2003, you are considered to be age 65 at the end of 2002.

If you did not live with your spouse at the end of the year (or on the date your spouse died) and your income on Line 7 above w

least $3,000, you must file a return regardless of your age.

*

**
Paperwork Reduction Act No

use of this worksheet is option

provided to aid you in determi

whether you must file a Feder

return.

The time needed to complet

worksheet will vary depending 

individual circumstances. The 

average time is 30 minutes.

If you have comments conc

accuracy of this time estimate 

suggestions for making this fo

simpler, we would be happy to 

you. You can write to the Tax 

Committee, Western Area Dist

Center, Rancho Cordova, CA

95743-0001.

Specific Instructions

Part I

If any of the following special

situations apply to you, you must file

a Federal income tax return for 2002

even if your gross income is less

than the amount shown in the chart

in Part II.

● Received an early distribution from

(a) an IRA or other qualified retirement

plan, (b) an annuity, or (c) a modified

endowment contract entered into after

June 20, 1988.

Printed on recycled paper

You are not required to prov

information requested on a for

subject to the Paperwork Red

unless the form displays a val

control number. Books or reco

relating to a form or its instruc

be retained as long as their co

may become material in the

administration of any Internal 

law. Generally, tax returns and 

information are confidential, as 

by section 6103.

Withholding. If you had taxes

withheld from a job or your annuity or

pension income, and you want to get

a refund of the withheld taxes, you will

need to file.

Earned Income Credit

2. You must file if you received any

advance earned income credit

payments from your employer. These

payments should be shown in box 9

of your W-2 form.

1. If you wish to apply for the earned

income credit you will need to file.

Special taxes

1. You must file if you owe any

special tax on a qualified retirement

plan (including an Individual

Retirement Arrangement (IRA) or an

Archer MSA Medical Savings Account

or Coverdell Education savings

account (ESA). You may owe this tax if

you:

py

reported to your employer or on

group-term life insurance.

4. You must file if you owe alternative

minimum tax.

5. You must file if you owe recapture

taxes.

Taxable self-employment income.

You must file if you had net

self-employment income of a least

$400.

Church employee income. You must

file if you had wages of $108.28 or

more from a church or qualified

church-controlled organization that is

exempt from employer social security

and Medicare taxes.

If someone else can claim you as

dependent, you may have to file a

tax return even if your own income

is much lower than the total gross

income amounts in Part II. If your

gross income was $3,000 or more,

you usually cannot be claimed as a

dependent unless at the end of

2002 you were under age 19 (or a

student under age 24).

Complete Part I to figure your gross

income for 2002.

Gross income means all income you

received in the form of money, goods,

property, and services that is not

exempt from tax including any income

from sources outsidethe United States

(even if you may exclude part or all of

it).

Use the table in Part II to de

your filing requirement.

If you turned age 65 on Ja

2003, you are considered to 

at the end of 2002.

● Made excess contributions to your

IRA, Archer MSA, or Coverdell ESA.

● You received distribution from

Coverdell ESAs in excess of your

qualified higher education expenses.

Part II

Enter only the taxable portio

social security benefits on lin

Other taxable income.