Filing Requirements

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Publication 17 - Your Federal Income Tax (For Individuals) - Filing Information

Who Should File. Even if you do not have to file, you should file a federal income tax return to get money...

Publication 17 - Your Federal Income Tax (For Individuals) - Filing Information

Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Filing Information

Filing Requirements. If you are a U.S. citizen or resident alien, the rules for filing income, estate, and...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Income Tax

Do I Have To File an Income Tax Return? You have to file an income tax return for 2012 if your net earnings...

Publication 501 - Exemptions, Standard Deduction, and Filing Information - Exemptions, Standard Deduction, and Filing Information

Who Must File. If you are a U.S. citizen or resident alien, whether you must file a federal income tax return...

Publication 501 - Exemptions, Standard Deduction, and Filing Information - Exemptions, Standard Deduction, and Filing Information

Filing Requirements for Most Taxpayers. You must file a return if your gross income for the year was at least...

Publication 501 - Exemptions, Standard Deduction, and Filing Information - Who Should File

Who Should File. Even if you do not have to file, you should file a tax return if you can get money back....

Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040

Filing Requirements. The gross income, age, and filing status of a decedent generally determine whether a...

Publication 559 - Survivors, Executors and Administrators - Income Tax Return of an Estate— Form 1041

Filing Requirements. Every domestic estate with gross income of $600 or more during a tax year must file a...

Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Reporting a Change in Bona Fide Residence

Who Must File. You must file Form 8898 for the tax year (beginning with tax year 2001) in which you meet both...

Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Filing U.S. Tax Returns

Who Must File. If you are not required to file a possession tax return that includes your worldwide income,...

Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - The Tax and Filing Requirements

Returns and Filing Requirements. An exempt organization subject to the tax on unrelated business income must...

Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - The Tax and Filing Requirements

The Tax and Filing Requirements. All organizations subject to the tax on unrelated business income, except...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Tax Guide to U.S. Civil Service Retirement Benefits

Filing Requirements. If your gross income, including the taxable part of your annuity, is less than a certain...

Publication 908 - Bankruptcy Tax Guide - Individuals in Chapter 7 or 11

Filing Requirements. Filing threshold. If the bankruptcy estate has gross income that meets or exceeds the...

Publication 908 - Bankruptcy Tax Guide - Partnerships and Corporations

Filing Requirements. A separate taxable estate is not created when a partnership or corporation files a bankruptcy...

Publication 929 - Tax Rules for Children and Dependents - Filing Requirements

Filing Requirements. Whether a dependent has to file a return generally depends on the amount of the dependent's...

Publication 929 - Tax Rules for Children and Dependents - Filing Requirements

Other Filing Requirements. Some dependents may have to file a tax return even if their income is less than...

Frequently Asked Questions

FAQ - Filing Requirements, Status, Dependents, Exemptions

How much does an unmarried dependent student have to make before he or she has to file an income tax return?...