The Three Charts (continued)
Special Situations that Require a Taxpayer to File
If the Who Must File charts show that an individual is not required to file a return, then continue to Chart C – Other Situations When You Must File in the Volunteer Resource Guide to see if any of the following special conditions require the person to file.
The most common special situations when individuals are legally required to file are:
Taxpayers who received the 2008 first-time homebuyer credit are required to file a return to repay a portion of the credit.