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previous pagePrevious Page: Instructions for Form 1040, U.S. Individual Income Tax Return - What's New for 2009
next pageNext Page: Instructions for Form 1040, U.S. Individual Income Tax Return - When and Where Should You File?
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040gi-002.htm#TXMP1f6f7e5a

Filing Requirements(p7)


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taxmap/instr/i1040gi-002.htm#TXMP36b9fd25
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
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Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
taxmap/instr/i1040gi-002.htm#TXMP3ce8ddaf

Do You Have To File?(p7)


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Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 84) to see if they must file.
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Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for the earned income credit, additional child tax credit, health coverage tax credit, refundable credit for prior year minimum tax, first-time homebuyer credit, or recovery rebate credit.
taxmap/instr/i1040gi-002.htm#TXMP57fca790

Exception for certain children under age 19 or full-time students.(p7)

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If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2008 or was a full-time student under age 24 at the end of 2008. To do so, use Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 84) or see Form 8814.
A child born on January 1, 1985, is considered to be age 24 at the end of 2008. Do not use Form 8814 for such a child.
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Resident aliens.(p7)

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These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
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Nonresident aliens and dual-status aliens.(p7)

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These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply. See Pub. 519 for details.
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Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.
previous pagePrevious Page: Instructions for Form 1040, U.S. Individual Income Tax Return - What's New for 2009
next pageNext Page: Instructions for Form 1040, U.S. Individual Income Tax Return - When and Where Should You File?
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions