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Who Else Must file a Tax Return?

Below are other tax payers who must file income tax return. Also read the Who must file income tax and Income tax filing requirements.

If you owe special taxes, you must file income tax return

Special taxes include the followings:

  • Alternative minimum tax
  • Additional tax on a qualified plan such as IRAs or other tax advantaged accounts. However, if you are filing federal income tax return just because you owe this tax, you can just file the IRS tax form 5329 by itself.
  • Household employment taxes. Again, if you are filing federal income tax just because you owe this tax, you can just file the IRS tax form Schedule H.
  • 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.
  • Write in taxes such as uncontrolled social security and Medicare or RRTA tax on tips not reported to your employer or on group term life insurance and additional tax on health savings account distributions.
  • Recapture taxes.
  • Additional tax on health savings account from IRS tax form 8889 Part III.
If you received advanced earned income credit or EIC payments, you must file income tax return

The advanced earned income credit or EIC payments are shown in the Form W-2 Box 9.

If you are self employed

All self employed persons with net earnings of at least $400 must file federal income tax return.

If you have wages from a church or qualified church controlled organization

If 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 then you must file federal income tax return.

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