Other Situations When You Must File a 2015 Return
|If any of the five conditions listed below applied to you for 2015, 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.|
|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.
- You had income tax withheld from your pay.
- You made estimated tax payments for the year or had any of your overpayment for last year applied to this year’s estimated tax.
- You qualify for the earned income credit.
- You qualify for the additional child tax credit.
- You qualify for the refundable American opportunity education credit.
- You qualify for the health coverage tax credit.
- 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.