Final answer:
Whether a couple must file a federal income tax return depends on their income, filing status, ages, and other factors according to annual IRS guidelines. A married couple with one spouse aged 66, another aged 60, and a gross income of $25,200 must consult the current year's tax instructions to determine their filing requirements.
Step-by-step explanation:
The requirement to file a federal income tax return primarily depends on several factors: income level, filing status, age, and whether are supported as a dependent by someone else. For a married couple filing jointly, the IRS provides specific gross income thresholds that determine the necessity to file.
In the case of a couple with one spouse aged 66 and the other aged 60 with a gross income of $25,200, it's essential to refer to the latest tax guidelines provided by the IRS, since the thresholds for filing requirements can change annually with tax law adjustments. Typically, there are higher income thresholds for couples over the age of 65.
The instructions for Form 1040 and its variations, like 1040EZ, offer clear guidance on whether an individual or couple must file a tax return for a given year. Considering the couple's ages and income, it's highly likely they must file a tax return, but consulting the current tax year's guidelines is vital for an accurate determination.