# Exempt from filing?



## crisvic (Jan 25, 2020)

Good morning. Would appreciate your help with the following..
A 83 year old U.S. citizen living in Spain, files his U.S. taxes every year separately from
his wife (NRA spanish citizen). He gets a total of approx 24500$ a year. Social Sec. pensions.
9500$ U.S. + 15000$ Spain. Due to his age (83) is he exempt from filing?. Thanks so much.


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## 255 (Sep 8, 2018)

@crisvic -- In answer to your question: "Due to his age (83) is he exempt from filing?" I'm sorry -- there is no age exemption to filing U.S. Federal Income tax. Death & taxes, and all that wrought. There are income thresholds that exempt filing, but he his clearly over them. He still needs to file, even if he owes zero tax. Cheers, 255


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## crisvic (Jan 25, 2020)

I had read in publication 54 that something about being exempt up to 26100$..for taxpayer above a certain age....probably I misinterpreted it..thank you


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## Bevdeforges (Nov 16, 2007)

Just to make the point, if you check the filing thresholds for each filing category, the threshold for married, filing separately is $5. Yes, that's not a typo. 

That $26,100 threshold you saw relates to a couple filing jointly where one or both of them are over age 65. But they then have to declare all income of the NRA spouse as well as the US citizen spouse. (Has to do with the increased personal exemption accorded to those age 65 or older.) But the threshold for married, filing separately is (and has been) $5 for several years now.


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## tomwins (Dec 27, 2014)

https://www.irs.gov/pub/irs-pdf/p54.pdf


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## crisvic (Jan 25, 2020)

Bevdeforges said:


> Just to make the point, if you check the filing thresholds for each filing category, the threshold for married, filing separately is $5. Yes, that's not a typo.
> 
> That $26,100 threshold you saw relates to a couple filing jointly where one or both of them are over age 65. But they then have to declare all income of the NRA spouse as well as the US citizen spouse. (Has to do with the increased personal exemption accorded to those age 65 or older.) But the threshold for married, filing separately is (and has been) $5 for several years now.


Thank you all for the clarification


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