The Three Charts

To determine whether a taxpayer is legally required to file a return, start with the following charts, which are in the Volunteer Resource Guide (Tab A), Chart A — For Most People Who Must File and Chart B — For Children and Other Dependents. Click here to review the dollar amounts in both Charts A and B.

• Chart A - For Most People Who Must File is for individuals who cannot be claimed as a dependent on another taxpayer's return.
• Chart B - For Children and Other Dependents is for single and married dependents.
• Chart C - Other Situations When You Must File should be reviewed for all individuals as a last step after using the other charts.

Question: If a chart or checklist indicates someone who doesn't owe any taxes must file, does the person still have to file?

Answer: Yes. Whether they owe taxes or not, individuals must file a return whenever a chart or checklist shows they must file. For a minor who is unable to file, the child's parent or guardian must complete and sign a return for the child.