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

Filing Basics Workout

Who Must File?

Taxpayer Information

Individuals who are citizens or residents of the United States, or residents of Puerto Rico, and who meet certain filing requirements, must file a federal income tax return. There are special rules for dependents, surviving spouses, U.S. citizens, and residents living outside the U.S., residents of Puerto Rico, and individuals with income from U.S. possessions.

To determine whether someone must file a tax return, you need to know the individual's:

  • Age
  • Gross Income
  • Filing status

To obtain this information, refer to the taxpayer's intake and interview sheet, Form(s) W-2 and Form(s) 1099.