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When else to file Tax Return?

Other situations when a taxpayer must file a tax return are outlined in IRS publication 17. Below is a summary of when a taxpayer needs to file a tax return.

If any of the four conditions listed below apply, a taxpayer must file a tax return, even if his or her income is less than the amount shown in Income Requirements for tax filing section.

  1. You owe any special taxes, such as:

     

    • Social security or Medicare tax on tips you did not report to your employer.

       

    • Social security or Medicare tax on wages you received from an employer who did not withhold these taxes.

       

    • Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer.

       

    • Uncollected social security, Medicare, or railroad retirement tax on your group-term life insurance. This amount should be shown in box 12 of your Form W-2.

       

    • Alternative minimum tax.

       

    • Additional tax on a qualified retirement plan, including an individual retirement arrangement (IRA).

       

    • Additional tax on an Archer MSA or health savings account. (See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.)

       

    • Additional tax on a Coverdell ESA or qualified tuition program. (See Publication 970, Tax Benefits for Education.)

       

    • Recapture of an investment credit or a low-income housing credit. (See the Instructions for Form 4255, Recapture of Investment
      Credit, or Form 8611, Recapture of Low-Income Housing Credit.)

       

    • Recapture tax on the disposition of a home purchased with a federally subsidized mortgage.

       

    • Recapture of the qualified electric vehicle credit.

       

    • Recapture of an education credit.

       

    • Recapture of the Indian employment credit. (See the Instructions for Form 8845, Indian Employment Credit.)

       

    • Recapture of the new markets credit. (See Form 8874, New Markets Credit.)

     

  2. You received any advance earned income credit (EIC) payments from your employer. This amount should be shown in box 9 of your Form W-2.

     

  3. You had net earnings from self-employment of at least $400.

     

  4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. (See IRS Publication 334.)

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