Standard Limits for 2000

• 1). Verify that you are not a dependent of anyone. Different limits apply to dependents. If you are a dependent, see "eHow to Determine if a Dependent Has to File a Tax Return."
  
  
• 2). Determine that your gross income was less than $7,200 if filing Single. Add $1,100 if aged 65 or over.
  
  
• 3). Determine that your gross income was less than $9,250 if filing Head of Household. Add $1,100 if aged 65 or over.
  
  
• 4). Determine that your gross income was less than $12,950 if filing Married Filing Jointly. Add $850 for each spouse aged 65 or over.
  
  
• 5). Determine that your gross income was less than $3,675 if filing Married Filing Separately. (Don't add any amount if aged 65 or over.)
  
  
• 6). Determine that your gross income was less than $10,150 if filing Qualifying Widow(er). Add $850 if aged 65 or over.