Who must file a tax return?

You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you.

  • Individuals in general. (There are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions.)
  • Dependents.
  • Certain children under age 19 or full-time students.
  • Self-employed persons.
  • Aliens.
  • The filing requirements for each category are explained in this chapter. The filing requirements apply even if you do not owe tax.
    Even if you do not have to file a return, it may be to your advantage to do so.

    File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed.
    Individuals—In General
    If you are a U.S. citizen or resident, whether you must file a return depends on three factors:

  • Your gross income,
  • Your filing status, and
  • Your age.
  • Gross income. This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Include part of your social security benefits if:

  • You were married, filing a separate return, and you lived with your spouse at any time during 2010; or
  • Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly).
  • If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income.
    Community income. If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. See Publication 555, Community Property, for more information.
    California, Nevada, and Washington domestic partners. A registered domestic partner in California, Nevada, or Washington must report half the combined community income earned by the individual and his or her domestic partner. See Publication 555.
    Self-employed individuals. If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 11 of Schedule F (Form 1040), Profit or Loss From Farming.
    IRS PUB 17

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