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Internal Revenue Service Interactive Tax Assistant Hypothetical Examples

The IRS Interactive Tax Assistant (ITA) is a tool that provides answers to a number of tax law questions. Among other things, it can help you determine if have to file a tax return.

The following interviews are examples of two hypothetical situations using the ITA, each with a gross income of $10,000. One is a single college student and the other is a married couple. 

Scenario #1: Single (College Student), Filing Single, Income $10,000

Do I need to file a tax return?

You are not required to file a tax return for 2019.

You are not required to file a tax return because your income does not equal or exceed $12,200, nor do you owe any special taxes or have any special situations that require you to file. 

Single

What tax year are you asking about? 2019

What is your date of birth? 6/30/98

Did you provide more than half of your own support for 2019? No

Were you permanently and totally disabled at any time during 2019? No

Family Information

What was your marital status on the last day of 2019? Single

Employment Information

What was your employment status in 2019? Employed

Social Security or Medicare taxes on wages from an employer who was required to but did not withhold these taxes? No

Does your Form W-2, box 12 show group term life insurance with code "M" or "N" for 2019? No

Social Security Information

Did you receive social security benefits in 2019? No

Your Income

What was your gross income in 2019? $10,000

Was your gross income for 2019 $4,200 or more? Yes

Did you receive railroad retirement benefits in 2019? No

Did you receive income from tips? No

Common Tax Credits

Are you eligible to claim the earned income credit in 2019? No

Are you claiming the additional child tax credit in 2019? No

Are you claiming the Health Coverage Tax Credit in 2019? No

Recapture of Previously Claimed Credits

Have you claimed the first-time homebuyer credit on a prior year return? No

Additional Taxes

Are you liable for an additional tax on a qualified plan, including an Individual Retirement Arrangement (IRA), or other tax-favored account, in 2019? No

Do I Need to File a Tax Return?

Do you owe recapture taxes? No

Did you receive distributions from an Archer Medical Savings Account (MSA), Medicare Advantage MSA, or Health Savings Account (HSA)? No

Did you have Federal income tax withheld in 2019? No

Are you liable for household employment taxes? No

Did you make estimated tax payments for 2019? No

Did you have any overpayments (refunds) from 2018 applied to 2019's estimated tax? No

Did you have wages from a church or church controlled organization in 2019? No

For 2019, do you owe any additional (write-in) taxes? No

Did you, or any individual from your return, sign up for health insurance through a Marketplace? No

Did you receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions? No

Are you claiming a federal tax on fuels? No

Are you claiming the American Opportunity credit? No

Which Form to Use Information

Taxes

Are you liable for Alternative Minimum Tax? No

Disclaimer

The conclusions above are based on information provided by you in response to the questions you answered. This does not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.

 

Scenario #2: Married, Filing Jointly, Income $10000

Do I need to file a tax return?

You are not required to file a tax return for 2019

You are not required to file a tax return because your income does not equal or exceed $27,000, nor do you owe any special taxes or have any special situations that require you to file.

Your General Information

What tax year are you asking about? 2019

What is your date of birth? 1/1/49

Do you and your spouse intend to file a joint tax return for 2019? Yes

Your Spouse's General Information

What is your spouse's date of birth? 1/1/49

Family Information

What was your marital status on the last day of 2019? Married

Did you live with your spouse on the last day of 2019? Yes

Did you and/or your spouse provide more than half of your support for 2019? Yes

Did you and/or your spouse provide more than half of your spouse's support for 2019? Yes

Employment Information

What was your employment status in 2019? Neither

What was your spouse's employment status in 2019? Neither

Social Security Information

Did you or your spouse receive social security benefits in 2019? Yes

Your Income

What was your and your spouse's combined gross income in 2019? $10,000

What was the total amount of you and your spouse's pensions, wages, interest, dividends, and other taxable income? $10,000

What is the total amount of you and your spouse's social security benefits from box 5 of Form SSA-1099 and equivalent railroad retirement benefits from box 5 of Form RRB-1099? $1,000

Did you and your spouse have any tax-exempt interest in 2019? No

The interest on qualified U.S. savings bonds is payable when you redeem the bonds. This interest may be excluded from income when you cash them in under an education savings bond program. If you and your spouse redeemed these bonds in 2019, what amount of interest was not included in your taxable interest? $0

Common Tax Credits

Are you and your spouse eligible to claim the earned income credit in 2019? No

Are you and your spouse claiming the additional child tax credit in 2019? No

Recapture of Previously Claimed Credits

Have you or your spouse claimed the first-time homebuyer credit on a prior year return? No

Additional Taxes

Are you or your spouse liable for an additional tax on a qualified plan, including an Individual Retirement Arrangement (IRA), or other tax-favored account, in 2019? No

Do I Need to File a Tax Return?

Do you or your spouse owe recapture taxes? No

Did you receive distributions from an Archer Medical Savings Account (MSA), Medicare Advantage MSA, or Health Savings Account (HSA)? No

Did you or your spouse have Federal income tax withheld in 2019? No

Are you and your spouse claiming the health coverage tax credit in 2019? No

Are you and your spouse liable for household employment taxes in 2019? No

Did you or your spouse make estimated tax payments for 2019? No

Did you or your spouse have any overpayments from last year applied to 2019's estimated tax? No

For 2019, do you or your spouse owe any additional (write-in) taxes? No

Did you, your spouse, or any individual from your return, sign up for health insurance through a Marketplace? No

Did you or your spouse receive a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions? No

Are you and your spouse claiming a federal tax on fuels? No

Are you and your spouse claiming the American Opportunity credit? No

Which Form to Use Information

Are you and your spouse liable for Alternative Minimum Tax? No


Disclaimer: The conclusions above are based on information provided by you in response to the questions you answered. This does not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.