If your Filing Status : End of 2011 you were: File a return if your gross income was at least:
Single Under 65 $9,500
Single 65 or older $10,950
Married filing jointly under 65 ( both spouse) $19,000
Married filing jointly 65 or older ( one spouse) $20,150
Married filing jointly 65 or older ( both spouse) $21,300
Married filing separately any age $3,700
Head of Household under 65 $12,200
Head of Household 65 or older $13,650
Qualifying Widow(er) w/dep. under 65 $15,300
Qualifying Widow(er) w/dep. 65 or older $16,450