No Gains or Profit Tax Return: I have no income, is a tax return required?

A return must be filed by a US citizen or resident alien who has a specified minimum amount of gross income. The minimum gross income levels at which individuals must file an income tax return for 2009 follows:

Single individual (also individuals treated as unmarried for tax purposes): $9,350
Single individual, 65 or older: $10,750
Married individual, separate return: $3,650
Married couple, joint return: $18,700
Married couple, joint return, one spouse 65 or older: $19,800
Married couple, joint return, both spouses 65 or older: $20,900
Head of household: $12,000
Head of household, 65 or older: $13,400
Qualifying widow(er) (surviving spouse): $15,050
Qualifying widow(er) (surviving spouse), 65 or older: $16,150

Special rules exist for dependent children and married dependents and individuals with sole proprietorships. Please contact your tax preparer for these rules.

Even if you are not required to file a return, you should file a return to receive a refund of any federal income tax withheld or if you are eligible for any of the following credits:

Making Work pay credit
Government Retiree Credit
Earned Income Credit
Additional Child Tax Credit
Refundable American Opportunity Credit
First-time Homebuyer Credit
Refundable Credit for Prior Year Minimum Tax
Health Coverage Tax Credit