If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours.States with community property laws include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income.Gross income is all income you receive in the form of money, goods, property, and services that isn't exempt from tax.See your income tax return instructions for details. Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Social security beneficiaries may quickly and easily obtain various information from SSA’s website with a , later. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC).
Otherwise, you can go to IRS.gov/Order Forms to order current and prior-year forms and instructions. If income tax was withheld from your pay, or if you qualify for a refundable credit (such as the earned income credit, the additional child tax credit, or the American opportunity credit), you should file a return to get a refund even if you aren't otherwise required to file a return.
A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner.
For more information about community property, see Pub. If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise isn't an income-producing factor), gross income from that business is the gross receipts.
You also can find the ITA by going to and entering "interactive tax assistant" in the search box. citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 501.)Gross income means all income you receive in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it).
Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. For other filing requirements, see your tax return instructions or Pub. It also includes gains, but not losses, reported on Form 8949 or Schedule D.