Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or
had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can
use Tele-Tax Topic 901 to see if they must file.
- Chart A: For Most People
- Chart B: For Children and Other Dependents
- Chart C: Other Situations When You Must File
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Even if you do not otherwise have to file a return, you should file one to get a refund of any Federal income tax withheld. You should also file if you are eligible for the earned income credit or the additional child tax credit.
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Exception for Children Under Age 14
If you are planning to file a return for your child who was under age 14 on January 1,
2000, and certain other conditions apply, you may elect to report your child's income
on your return. But you must use Form 8814 to
do so. If you make this election, your child does not have to file a return. For details,
use Tele-Tax Topic 553 or see Form
8814.
Nonresident Aliens and Dual-Status Aliens
These rules also apply to nonresident aliens and dual-status aliens who were married to U.S.
citizens or residents at the end of 1999 and who have elected to be taxed as resident aliens. Other
nonresident aliens and dual-status aliens have different filing requirements. They may have to
file Form 1040NR or Form
1040NR-EZ. Specific rules apply to determine if you are a resident or nonresident
alien. See Pub. 519 for details, including the rules
for students and scholars who are aliens.
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