Refer to the table to see if you are required to file a return for 2008.

Filing Status	Age as of December 31, 2008	You must file if your gross income (or total gross income of husband and wife) during 2008 was:
Single	Under 65	$9,660 or more
	65 or older	$9,910 or more
Married-filing joint return	Both spouses under 65	$18,000 or more
	One spouse 65 or older	$18,000 or more
	Both spouses 65 or older	$18,040 or more
Married-filing separate return	Any age	$9,000 or more (applies to each spouse individually - must use Form 1)
Head of household	Under 65	$12,270 or more
	65 or older	$12,520 or more

Other Filing Requirements

Even if your income is less than the amounts shown on the table, you must file a return for 2008 if:

You could be claimed as a dependent on someone else's return and either of the following applies:

1. You had gross income of more than $900 which included at least $301 of unearned income, or
   
   
2. You had gross income (unearned income and earned income combined) of more than
   
   
   • $8,960 if single
   • $11,570 if head of household
   • $16,140 if married filing jointly
   • $7,660 if married filing separately

   Unearned income includes taxable interest, dividends, and taxable scholarship and fellowship grants not reported on a W-2. Earned income includes wages, tips, and taxable scholarship and fellowship grants reported on a W-2.

Or, you owe a Wisconsin penalty on an Individual Retirement Account (IRA), annuity, or other retirement plan or on a medical savings account.

Even if you do not have to file, you should file to get a refund if:

1. You had Wisconsin income tax withheld from your wages.
   
   
2. You paid estimated taxes for 2008.
   
   
3. You can take the earned income credit.