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Get IRS Publication 501 2014

$16,350 65 or older $17,550 * If you were born before January 2, 1950, you are considered to be 65 or older at the end of 2014. (If your spouse died in 2014, see Death of spouse, later. If you are preparing a return for someone who died in 2014, see Death of taxpayer, later. ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home.

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