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.


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.