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 Dear Tax Talk:
I am a married 20-year-old college student. I am not a dependent on my parent's tax returns. I worked this summer
and was paid a gross amount. I received a 1099 in the amount of $2,000. Do I need to file a tax return?
-- Shirley
 Dear
Shirley,
If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends upon your gross
income, your filing status, your age and whether you are a dependent.
You must also file if a special situation applies. If you're not a dependent of another, you must file a return if in
2007 your gross income exceeds the following amounts.
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| Tax filing status |
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| If your filing status is: |
And at the end of 2007 you were: |
Then file a return if your gross income was at least: |
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You didn't make any mention of your husband's income, but if you anticipate filing a joint return with him, which is
generally more favorable, you have to take into account your joint gross income when applying the limits in the preceding table.
If your net earnings from self-employment exceed $400, you may owe self-employment tax (Schedule SE). Because a 1099-Misc for
work is considered self-employment income, you may owe self-employment tax, depending on your deductions.
In order to claim deductions against the $2,000 in income on the 1099, you must file a return. If you do not have any
deductions, you'll pay approximately 15 percent of the $2,000 in self-employment tax, and for this reason you are required
to file a return even though your income is otherwise below the thresholds.
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