Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Who Must File?

Taxpayer Information (continued)

To determine whether someone must file a tax return, you must also determine if:

  • The person can be claimed as a dependent on another's tax return
  • The person is blind
  • Special taxes might be owed on different types of income
  • Some of the income is excludable or exempt

These conditions are covered in other lessons in this course.

Tip

Taxpayers often want written proof if they are not required to file a tax return. Form 9452, Filing Assistance Program, provides a worksheet to determine a person's filing requirement, and can be given to taxpayers to keep with their records.