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Federal Tax Filing Requirements

All U.S Citizens and Resident aliens should file a tax returns, if their gross income exceeds the limit for the appropriate filing status.

Resident aliens/Nonresident aliens/Dual-status aliens Resident aliens are subjected to same tax rules as U.S citizens. But they may qualify for tax treaty benefits. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ.See Pub. 519 for details.

Refund/Tax Credits You need to file a tax return to get a refund of any income tax withheld from your paychecks. You should also file if you are eligible for the earned income credit, additional child tax credit, health coverage tax credit, refundable credit for prior year minimum tax, first-time home buyer credit, or recovery rebate credit.

You must file a return if any of the four conditions apply

• You owe any special taxes, like Alternative minimum tax, Additional tax on a qualified plan like IRA, Household employment taxes, Social security and Medicare tax on tips income not reported, Recapture taxes.
• You received any advance earned income credit (EIC) payments from your employer.
• You had net earnings from self-employment of at least $400.
• 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.

You must file a Tax Return, if your income exceeds the limit for the filing status.

A Resident