Income For 2006 tax returns, those under the age of 65 must file if they earn a minimum of: — $ 8,450 as single filers — $ 10,850
as head of household filers — $ 16,900 as married couples filing jointly and both husband and wife are younger than 65.
For example, if you file
as a single,
head of household, or qualifying widow (er) taxpayer for the 2017 tax year and have more than $ 75,000 in adjusted gross income ($ 55,000 for married filing separately, $ 110,000 for joint
filers), the reduction increases
as the amount exceeding the limit increases.