(a) Every person owning property or doing business in the State of Arkansas shall file a return with the Director of the Department of Finance and Administration showing his or her gross income and the deductions or credits allowed by §§ 26-51-301, 26-51-302 [repealed], and 26-51-436 if he or she has a gross income of:

(1) Three thousand nine hundred ninety-nine dollars ($3,999) if married and not filing jointly or married but living apart from the spouse at the end of the income year or on the date the spouse died;

(2) Seven thousand eight hundred dollars ($7,800) if single and under sixty-five (65) years of age;

(3) Nine thousand three hundred dollars ($9,300) if single and sixty-five (65) years of age or over;

(4) Twelve thousand one hundred dollars ($12,100) if head of household and under sixty-five (65) years of age;

(5) Thirteen thousand dollars ($13,000) if head of household and sixty-five (65) years of age or over;

(6) Fifteen thousand five hundred dollars ($15,500) if married, filing jointly, and both spouses are under sixty-five (65) years of age;

(7) Fifteen thousand six hundred dollars ($15,600) if married, filing jointly, and one (1) spouse is sixty-five (65) years of age or older;

(8) Sixteen thousand two hundred dollars ($16,200) if married, filing jointly, and both spouses are sixty-five (65) years of age or over;

(9) Fifteen thousand five hundred dollars ($15,500) if a qualifying widow or widower with a dependent child and under sixty-five (65) years of age; or

(10) Sixteen thousand dollars ($16,000) if a qualifying widow or widower with a dependent child and sixty-five (65) years of age or over.

(b) If a husband and wife are living together and have an aggregate gross income of fifteen thousand five hundred dollars ($15,500) or over, each shall make a return unless the income of each is included in a single joint return.

(c) If a taxpayer is unable to make his or her own return, the return shall be made by an authorized agent or by the guardian or other person charged with the care of the taxpayer or estate of the taxpayer.

(d) As used in this section:

(1) "Dependent" means the same as defined in 26 U.S.C. § 152, as in effect on January 1, 2007;

(2) "Head of household" means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2005;

(3) "Jointly" means filing a joint return; and

(4) "Qualifying widow or widower with a dependent child" means the "surviving spouse" as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2005.

(e) If a person is not required to file a return, the person must complete and submit to his or her employer a statement to that effect on forms approved by the director in order to be exempt from the state withholding tax.