Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 10
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92Chart C—Other Situations When You Must File
You must file a return for 2017 if you owe tax from the recapture of an education credit or the alternative minimum tax. See the
instructions for line 28. You must also file a return for 2017 if advance payments of the premium tax credit were made for you,
your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have
received Form(s) 1095-A showing the amount of the advance payments.
You must file a return using Form 1040 if any of the following apply for 2017.
You owe any special taxes, such as social security and 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.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your
employer or on your group-term life insurance, or additional tax on a health savings account.
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 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.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file
Schedule H (Form 1040) by itself.
You owe any recapture taxes, including repayment of the first-time homebuyer credit.
You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
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