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