Steven J. Fromm | Steven J. Fromm & Associates, P.C.
Yes you must file a return: Here is an excerpt from IRS.gov from Publication 54: "If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2010 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Filing Status* Amount Single $9,350 65 or older $10,750 Head of household $12,050 65 or older $13,450 Qualifying widow(er) $15,050 65 or older $16,150 Married filing jointly $18,700 Not living with spouse at end of year $3,650 One spouse 65 or older $19,800 Both spouses 65 or older $20,900 Married filing separately $3,650 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Gross income. This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount."
Answer Applies to: Pennsylvania