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Married Dependents Under age 65 and not blind must file a return if: You must file a return
if any of the following apply.
1. Your unearned income was over $1,150.
2. Your earned income was over $12,950.
3. Your gross income was at least $5 and your spouse files a separate return and itemizes
deductions.
4. Your gross income was more than the larger of —
a. $1,150, or
b. Your earned income (up to $12,550 plus $400).
Other situations you should file in: 1. You owe any special taxes, including any of the
following.
a. Alternative minimum tax (Out of Scope).
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or
other tax-favored account. But if you are filing a return only because you owe this tax, you can
file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you
can file Schedule H by itself (Out of Scope).
d. Social security and Medicare tax on tips you did not report to your employer or on wages you
received from an employer who did not withhold these taxes.
e. Recapture of first-time homebuyer credit. See Instructions for Form 1040, Schedule 2.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you
reported to your employer or on group-term life insurance and additional taxes on health
savings accounts. See the Instructions for Form 1040.
g. Recapture taxes. See the Instructions for Form 1040 (Out of Scope).
, 2. You (or your spouse, if filing jointly) received HSA distributions (in scope), Archer MSA
distributions (Out of Scope), or Medicare Advantage MSA distributions (Out of Scope).
3. You had net earnings from self-employment of at least $400. Net earnings are Sch C profit x
92.35%. There is no self-employment tax on Sch C profit of less than $433.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization
that is exempt from employer social security and Medicare taxes (Out of Scope).
5. Advance payments of the premium tax credit were made for you, your spouse, or a
dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you
should have received Form(s) 1095-A showing the amount of the advance payments.
6. Advance payments of the health coverage t
Even if a taxpayer is not required to file a federal income tax return, they should file if any of the
following situations below apply. 1. You had income tax withheld from your pay, pension,
social security or other income.
2. You made estimated tax payments for the year or had any of your overpayment for last year's
estimated tax applied to this year's taxes.
3. You qualify for the earned income credit. See Publication 596, Earned Income Credit (EIC), for
more information.
4. You qualify for the additional child tax credit. See the Instructions for Schedule 8812.
5. You qualify for a refundable American Opportunity Credit.
6. You qualify for the Premium Tax Credit.
7. You receive a 1099-B and the gross proceeds plus other income exceeds the filing limits in
Chart A.
8. You receive Form 1099-S, Proceeds From Real Estate Transactions.
9. You are required to file a state return.
10. You want to file a $0 AGI return (such as to prevent tax identity theft, to claim a state credit,
or for other assistance). Returns with zero AGI, no refund, and no balance due need to be paper
filed. In certain situations, taxpayers may e-file these returns. To e-file, enter $1 as other
income. Go to In come>Less Common Income>Other Income Not Reported Elsewhere and
describe as "IN ORDER TO E-FILE.".
Update 100% Solved
Married Dependents Under age 65 and not blind must file a return if: You must file a return
if any of the following apply.
1. Your unearned income was over $1,150.
2. Your earned income was over $12,950.
3. Your gross income was at least $5 and your spouse files a separate return and itemizes
deductions.
4. Your gross income was more than the larger of —
a. $1,150, or
b. Your earned income (up to $12,550 plus $400).
Other situations you should file in: 1. You owe any special taxes, including any of the
following.
a. Alternative minimum tax (Out of Scope).
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or
other tax-favored account. But if you are filing a return only because you owe this tax, you can
file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you
can file Schedule H by itself (Out of Scope).
d. Social security and Medicare tax on tips you did not report to your employer or on wages you
received from an employer who did not withhold these taxes.
e. Recapture of first-time homebuyer credit. See Instructions for Form 1040, Schedule 2.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you
reported to your employer or on group-term life insurance and additional taxes on health
savings accounts. See the Instructions for Form 1040.
g. Recapture taxes. See the Instructions for Form 1040 (Out of Scope).
, 2. You (or your spouse, if filing jointly) received HSA distributions (in scope), Archer MSA
distributions (Out of Scope), or Medicare Advantage MSA distributions (Out of Scope).
3. You had net earnings from self-employment of at least $400. Net earnings are Sch C profit x
92.35%. There is no self-employment tax on Sch C profit of less than $433.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization
that is exempt from employer social security and Medicare taxes (Out of Scope).
5. Advance payments of the premium tax credit were made for you, your spouse, or a
dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you
should have received Form(s) 1095-A showing the amount of the advance payments.
6. Advance payments of the health coverage t
Even if a taxpayer is not required to file a federal income tax return, they should file if any of the
following situations below apply. 1. You had income tax withheld from your pay, pension,
social security or other income.
2. You made estimated tax payments for the year or had any of your overpayment for last year's
estimated tax applied to this year's taxes.
3. You qualify for the earned income credit. See Publication 596, Earned Income Credit (EIC), for
more information.
4. You qualify for the additional child tax credit. See the Instructions for Schedule 8812.
5. You qualify for a refundable American Opportunity Credit.
6. You qualify for the Premium Tax Credit.
7. You receive a 1099-B and the gross proceeds plus other income exceeds the filing limits in
Chart A.
8. You receive Form 1099-S, Proceeds From Real Estate Transactions.
9. You are required to file a state return.
10. You want to file a $0 AGI return (such as to prevent tax identity theft, to claim a state credit,
or for other assistance). Returns with zero AGI, no refund, and no balance due need to be paper
filed. In certain situations, taxpayers may e-file these returns. To e-file, enter $1 as other
income. Go to In come>Less Common Income>Other Income Not Reported Elsewhere and
describe as "IN ORDER TO E-FILE.".
