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

Filing Requirements

Who Must File

Publication 1321

Publication 1321, Who Must File Worksheet, can be used to determine:

  • The allowable portion of standard deduction
  • Whether a U.S. income tax return must be filed

Taxpayers may be able to increase their standard deduction by state and local real estate taxes they paid and certain disaster losses.

Publication 1321 Who Must File Worksheet.