Skip to content
Warren AI
Sign in
Income Tax Planning
Chapter 3: Fundamentals of Income Tax/WHEN TO FILE A TAX RETURN EXAMPLE 1: 2026
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 3: Fundamentals of Income Tax

WHEN TO FILE A TAX RETURN EXAMPLE 1: 2026

01.Core Concepts

Miguel and Tory are married and normally file a joint return. Miguel is 66 years old, and Tory is 64. They must file a return if their gross income is $33,850 or more in 2026. 2026 $32,200 Basic Standard Deduction $1,650 Miguel’s additional standard deduction for his age $33,850