The must file an income tax return requirement for the year 2009 would be in the 2009 1040 instruction book starting on page 7 through 9 and the book is available at the IRS gov web site using the search box for the 1040 and choose instruction.
Filing Requirements
Do You Have To File
Both over age 65 the amount would be 20900 free of federal income tax excluding social security benefits.
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