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

Filing Basics

Who Must File?

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:

  • Self-employed with net earnings of $400
  • Taxpayers who owe special taxes
Tip

Taxpayers who received the 2008 first-time homebuyer credit are required to file a return to repay a portion of the credit.

Who Must File Chart C

Who Must File Chart C