Drew and Meg, ages 40 and 41, respectively, are married and file a joint return. in addiiton to four dependent children, they have AGI of 65,000 and itemized deductions of 12000. computer taxable income for 2013

Sam is married and files a joint return with his spouse, Lana. Both sam and lana are 67 years old. Their combined gross income for 2012 was 21,500. they had a total of 800 in federal tax withheld from their paycheks. indicate whether the taxpayers are required by law to file a Federal income tax return for 2012.