VITA Basic Prep
If your filing status is single and you are under 65 at the end of 2022, file a return if your income was at
least: - ✔✔ correct answer $12,950
If your filing status is single and you were 65 or older at the end of 2022, file a return if your income was
at least: - ✔✔ correct answer $14,700
If your filing status is married filing jointly and you were under 65 (both spouses) at the end of 2022, file
a return if your income was at least: - ✔✔ correct answer $25,900
If your filing status is married filing jointly and you were 65 or older (one spouse) at the end of 2022, file
a return if your income was at least: - ✔✔ correct answer $27,300
If your filing status is married filing jointly and you were 65 or older (both spouses) at the end of 2022,
file a return if your income was at least: - ✔✔ correct answer $28,700
If your filing status is married filing separately and you were any age at the end of 2022, file a return if
your income was at least: - ✔✔ correct answer $5
If your filing status is head of household and you were under 65 at the end of 2022, file a return if your
income was at least: - ✔✔ correct answer $19,400
If your filing status is head of household and you were 65 or older at the end of 2022, file a return if your
income was at least: - ✔✔ correct answer $21,150
If your filing status is qualifying surviving spouse and you were under 65 at the end of 2022, file a return
if your income was at least: - ✔✔ correct answer $25,900
If your filing status is qualifying surviving spouse and you were 65 or older at the end of 2022, file a
return if your income was at least: - ✔✔ correct answer $27,300
If you were born on _________ you are considered to be age 65 at the end of 2022 - ✔✔ correct answer
January 1, 1958
, VITA Basic Prep
Gross income includes... - ✔✔ correct answer All income you received 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).
Do not include any social security benefits unless - ✔✔ correct answer | you are married filing a
separate return and you lived with your spouse at any time in 2022 or
| one-half of your social security benefits plus your other gross income and any tax-exempt interest is
more than $25,000 ($32,000 if married filing jointly).
Single Dependents Either 65 or over or blind must file a return if: - ✔✔ correct answer You must file a
return if any of the following apply.
1. Your unearned income was over $2,900 ($4,650 if 65 or older and blind).
2. Your earned income was over $14,700 ($16,450 if 65 or older and blind).
3. Your gross income was more than the larger of —
a. $2,900 ($4,650 if 65 or older and blind) or
b. our earned income (up to $12,550 plus $2,150 ($3,900 if 65 or older and blind).
Single Dependents Under 65 and not blind must file a return if: - ✔✔ correct answer You must file a
return if any of the following apply.
1. Your unearned income was over $1,150.
2. Your earned income was over $12,950.
3. Your gross income was more than the larger of —
a. $1,150, or
b. Your earned income (up to $12,550 plus $400).
Married Dependents Either age 65 or older or blind must file a return if: - ✔✔ correct answer You must
file a return if any of the following apply.
1. Your unearned income was over $2,550 ($3,950 if 65 or older and blind).
2. Your earned income was over $14,350 ($15,750 if 65 or older and blind).
3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
If your filing status is single and you are under 65 at the end of 2022, file a return if your income was at
least: - ✔✔ correct answer $12,950
If your filing status is single and you were 65 or older at the end of 2022, file a return if your income was
at least: - ✔✔ correct answer $14,700
If your filing status is married filing jointly and you were under 65 (both spouses) at the end of 2022, file
a return if your income was at least: - ✔✔ correct answer $25,900
If your filing status is married filing jointly and you were 65 or older (one spouse) at the end of 2022, file
a return if your income was at least: - ✔✔ correct answer $27,300
If your filing status is married filing jointly and you were 65 or older (both spouses) at the end of 2022,
file a return if your income was at least: - ✔✔ correct answer $28,700
If your filing status is married filing separately and you were any age at the end of 2022, file a return if
your income was at least: - ✔✔ correct answer $5
If your filing status is head of household and you were under 65 at the end of 2022, file a return if your
income was at least: - ✔✔ correct answer $19,400
If your filing status is head of household and you were 65 or older at the end of 2022, file a return if your
income was at least: - ✔✔ correct answer $21,150
If your filing status is qualifying surviving spouse and you were under 65 at the end of 2022, file a return
if your income was at least: - ✔✔ correct answer $25,900
If your filing status is qualifying surviving spouse and you were 65 or older at the end of 2022, file a
return if your income was at least: - ✔✔ correct answer $27,300
If you were born on _________ you are considered to be age 65 at the end of 2022 - ✔✔ correct answer
January 1, 1958
, VITA Basic Prep
Gross income includes... - ✔✔ correct answer All income you received 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).
Do not include any social security benefits unless - ✔✔ correct answer | you are married filing a
separate return and you lived with your spouse at any time in 2022 or
| one-half of your social security benefits plus your other gross income and any tax-exempt interest is
more than $25,000 ($32,000 if married filing jointly).
Single Dependents Either 65 or over or blind must file a return if: - ✔✔ correct answer You must file a
return if any of the following apply.
1. Your unearned income was over $2,900 ($4,650 if 65 or older and blind).
2. Your earned income was over $14,700 ($16,450 if 65 or older and blind).
3. Your gross income was more than the larger of —
a. $2,900 ($4,650 if 65 or older and blind) or
b. our earned income (up to $12,550 plus $2,150 ($3,900 if 65 or older and blind).
Single Dependents Under 65 and not blind must file a return if: - ✔✔ correct answer You must file a
return if any of the following apply.
1. Your unearned income was over $1,150.
2. Your earned income was over $12,950.
3. Your gross income was more than the larger of —
a. $1,150, or
b. Your earned income (up to $12,550 plus $400).
Married Dependents Either age 65 or older or blind must file a return if: - ✔✔ correct answer You must
file a return if any of the following apply.
1. Your unearned income was over $2,550 ($3,950 if 65 or older and blind).
2. Your earned income was over $14,350 ($15,750 if 65 or older and blind).
3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
