Who Must File a Return?
If you're reading this material, you probably have some doubt
about whether you need to file a tax return.
- Filing thresholds the basic rule
is that, if you are a citizen or resident of the United States, or
a resident of Puerto Rico, you must file a tax return if you have
gross income at or above a certain dollar amount. The dollar amount
depends on your filing status and whether you are 65 or older at
the end of the year. The same rules apply to U.S. citizens living
outside the United States.
- Rules for dependents you may have
questions about whether your child, parent, or some other person for
whom you're responsible needs to file a return.
- Others who must file even if the
other rules don't apply, certain people must file an annual return.
Most small business owners need to file, because anyone
with net self-employment income of $400
or more must file a tax return to report and pay their self-employment
tax.
If you are a nonresident alien, different rules may apply
which are not covered here. See IRS Publication 519, U.S. Tax
Guide for Aliens.
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