CHANGE IN FILING REQUIREMENTS.

SEC. 104. CHANGE IN FILING REQUIREMENTS.Paragraph (1) of section 6012(a) (relating to persons required to make returns of income) is amended to read as follows: “(1) (A) Every individual having for the taxable year a gross income of $750 or more, except that a return shall not be required of an individual (other than an individual described in subparagraph (C))— “(i) who is not married (determined by applying section 143), is not a surviving spouse (as defined in section 2(a)), and for the taxable year has a gross income of less than $2,950, “(ii) who is a surviving spouse (as so defined) and for the taxable year has a gross income of less than $3,950, or “(iii) who is entitled to make a joint return under section 6013 and whose gross income, when combined with the gross income of his spouse, is. for the taxable year, less than $4,700, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home. Clause (iii) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151 (e). “(B) The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by $750 in the case of an individual entitled to an additional personal exemption under section 151 (c) (1), and the amount specified in clause (iii) of subparagraph (A) shall be increased by $750 for each additional personal exemption to which the individual or his spouse is entitled under section 151(c). “(C) The exception under subparagraph (A) shall not apply “(i) a nonresident alien individual; “(ii) a citizen of the United States entitled to the benefits of section 931; 91 STAT. 140 “(iii) an individual making a return under section 443(a) (1) for a period of less than 12 months on account of a change in his annual accounting period; “(iv) an individual who has income (other than earned income) of $750 or more and who is described in section 63(e)(1)(D); or “(v) an estate or trust.”