If your spouse made under 8700 in 2007 do you need to claim their income on a joint return? And what if you file head of household?

If your spouse recieved a W2 or 1099 listing income, then you would have to include it on a joint return.

If you file as married but at the higher single rate, but the extra tax would eat your income up.

So you can figure it both ways and see what ahppens, most liekly you have to claim it.

If you are married you can only file as Married Filing Jointly or Married Filing Separately. If you file as MFJ, you must include your spouse's income also, but in that case your standard deduction and exemption will also increase by $8,750.

To be Head of Household, you must have a dependent and must live separate from your spouse for last six months of the year, and pay more than half the cost of maintaining the separate house.

All good points; I have nothing to add.