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,
2002, 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 2001 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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