Instructions For Form 1040ez - 2008 (Page 7 of 41) in pdf

Instructions For Form 1040ez - 2008 Page 7

Chart C— Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2008.

•

You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your

Form W-2.

•

You claim the additional standard deduction for real estate taxes.

•

You owe tax from the recapture of an education credit (see Form 8863).

•

You claim a credit for excess social security and tier 1 RRTA tax withheld.

•

You claim a credit for the retirement savings contributions credit (saver’s credit) (see Form 8880).

•

You are filing a return only to claim the recovery rebate credit.

You must file a return using Form 1040 if any of the following apply for 2008.

•

You owe any special taxes, such as 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.

•

You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life

insurance.

•

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 owe 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.

•

You claim the additional standard deduction for disaster losses.

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Instructions For Form 1040ez - 2008 Page 7