Publication 225 |
2000 Tax Year |
Introduction
If you are a citizen or resident of the United States, and your
gross income for the tax year is at least the amount shown for your
status under Filing Requirements, later, you must file a
2000 federal income tax return. This is true even if no tax is due.
Gross income is explained later.
If you do not meet the gross income requirement, you may still need
to file a tax return if any of the following apply.
- You have self-employment income.
- You are entitled to certain credits.
- You are entitled to a complete refund of tax
withheld.
Figure 2-A
If you are a "qualified" farmer, you are subject to the
special rules covered in this chapter for paying estimated tax and
filing your tax return. This chapter also includes information about
various forms and returns you may need to file.
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