Instructions for Form 1040
taxmap/instr/i1040gi-001.htm#TXMP0aa81501taxmap/instr/i1040gi-001.htm#TXMP0897669eThese rules apply to all U.S. citizens, regardless of where they
live, and resident aliens.
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taxmap/instr/i1040gi-001.htm#TXMP1df907faUse 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 91) to see if they must file.
 | 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 any of the following credits.
- Making work pay credit.
- Earned income credit.
- Additional child tax credit.
- American opportunity credit.
- First-time homebuyer credit.
- Credit for federal tax on fuels.
- Adoption credit.
- Refundable credit for prior year minimum tax.
- Health coverage tax credit.
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taxmap/instr/i1040gi-001.htm#TXMP2ecf40b6If 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 2010 or was a
full-time student under age 24 at the end of 2010. 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 91) or see Form 8814.
A child born on January 1, 1987, is considered to be age 24 at
the end of 2010. Do not use Form 8814 for such a child.
taxmap/instr/i1040gi-001.htm#TXMP64d93a92These rules also apply if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. See Pub. 519 for details.
taxmap/instr/i1040gi-001.htm#TXMP6dc79c76These rules also apply if you were a nonresident alien or a dual-status
alien and both of the following apply.
- You were married to a U.S. citizen or resident alien at the
end of 2010.
- You elected to be taxed as a resident alien.
See Pub. 519 for details.
 | 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. |
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