Do I need to file? – Filing Requirements

Other Situations When You Must File a 2017 Return

If any of the five conditions listed below applied to you for 2017, you must file a return.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax. (See Form 6251.)
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. Social security or Medicare tax on tips you didn’t report to your employer  or on wages you received from an employer who didn’t withhold these taxes.
d. Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.
f. Recapture taxes.
2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
3. You had net earnings from self-employment of at least $400.
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.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095-A showing the amount of the advance payments, if any.

Who Should File

 Even if you don’t have to file, you should file a tax return if you can get money back. For example, you should file if one of the following applies.
  1. You had income tax withheld from your pay.
  2. You made estimated tax payments for the year or had any of your overpayment for last year applied to this year’s estimated tax.
  3. You qualify for the earned income credit.
  4. You qualify for the additional child tax credit.
  5. You qualify for the refundable American opportunity education credit.
  6. You qualify for the health coverage tax credit.
  7. You qualify for the credit for federal tax on fuels.

Form 1099-B received.    Even if you aren’t required to file a return, you should consider filing if all of the following apply.

  • You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement).
  • The amount in box 1d of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement that applies to you.
  • Box 1e of Form 1099-B (or substitute statement) is blank.

In this case, filing a return may keep you from getting a notice from the IRS.