Filing Requirement Charts(p7)

taxmap/instr/i1040ez-012.htm#TXMP2031f73d

Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See Checklist for Using Form 1040EZ on page 6.

Chart A—For Most People

IF your filing status is . . .	AND your gross income* was at least . . .	THEN . . .
Single	$ 9,350	File a return
Married filing jointly**	$18,700	File a return
* *Gross income* means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). **If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return.

Chart B—For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, use this chart.		To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.
File a return if any of the following apply.	Your unearned income¹ was over $950. Your earned income² was over $5,700. Your gross income³ was more than the larger of— • $950, or • Your earned income (up to $5,400) plus $300.
¹ Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. ² Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants. ³ Gross income is the total of your unearned and earned income.

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2009.
•	You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your Form W-2.
•	You claim the additional standard deduction for real estate taxes or new motor vehicle taxes.
•	You owe tax from the recapture of an education credit (see Form 8863).
•	You claim a credit for excess social security and tier 1 RRTA tax withheld.
•	You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You must file a return using Form 1040 if any of the following apply for 2009.
•	You claim the additional standard deduction for net disaster losses.
•	You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
•	You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.
•	You had net earnings from self-employment of at least $400.
•	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.
•	You owe tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

Where To Report Certain Items From 2009 Forms W-2, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov for details.

Part 1	Items That Can Be Reported on Form 1040EZ	If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7.
Form	Item and Box in Which It Should Appear	Where To Report on Form 1040EZ
W-2	Wages, tips, other compensation (box 1)	Line 1
	Allocated tips (box 8)	See page 10
1099-G	Unemployment compensation (box 1)	Line 3. But if you received $2,400 or less per recipient or repaid any unemployment compensation in 2009, see the instructions for line 3 on page 11
1099-INT	Interest income (box 1)	Line 2
	Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for line 2 beginning on page 10
	Tax-exempt interest (box 8)	See the instructions for line 2 beginning on page 10
1099-OID	Original issue discount (box 1) Other periodic interest (box 2)	See the instructions on Form 1099-OID See the instructions on Form 1099-OID
Part 2	Items That May Require Filing Another Form
Form	Items That May Require Filing Another Form	Other Form
W-2	Advance EIC payment (box 9) Dependent care benefits (box 10) Adoption benefits (box 12, code T)	Must file Form 1040A or 1040 Must file Form 1040A or 1040 Must file Form 1040
	Employer contributions to a health savings account (box 12, code W)	Must file Form 1040 if required to file Form 8889 (see the instructions for Form 8889)
	Amount reported in box 12, code R or Z	Must file Form 1040
W-2G	Gambling winnings (box 1)	Must file Form 1040
1098-E	Student loan interest (box 1)	Must file Form 1040A or 1040 to deduct
1098-T	Qualified tuition and related expenses (box 1)	Must file Form 1040A or 1040, but first see the instructions on Form 1098-T
1099-C	Canceled debt (box 2)	Generally must file Form 1040 (see Pub. 4681)
1099-DIV	Dividends and distributions	Must file Form 1040A or 1040
1099-INT	Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for line 2 beginning on page 10
	Early withdrawal penalty (box 2)	Must file Form 1040 to deduct
	Foreign tax paid (box 6)	Must file Form 1040 to deduct or take a credit for the tax
1099-LTC	Long-term care and accelerated death benefits	Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC	Miscellaneous income	Must file Form 1040
1099-OID	Early withdrawal penalty (box 3)	Must file Form 1040 to deduct
1099-Q	Qualified education program payments	Must file Form 1040
1099-R	Distributions from pensions, annuities, IRAs, etc.	Must file Form 1040A or 1040
1099-SA	Distributions from HSAs and MSAs*	Must file Form 1040
* This includes distributions from Archer and Medicare Advantage MSAs.

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