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Filing Requirement Charts

Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See

Checklist for Using Form

1040EZ, earlier.

TIP

Chart A—For Most People

IF your filing status is . . .

AND your gross income* was at

THEN . . .

least . . .

Single

$10,400

File a return

Married filing jointly**

$20,800

File a return

*Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from

sources outside the United States or from the sale of your main home (even if you can exclude part or all of it).

**If you did not live with your spouse at the end of 2017 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return.

Chart B—For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, use

this chart.

TIP

To find out if your parent (or someone else) can claim you as

a dependent, see Pub. 501.

File a return if any of the following

Your unearned income

was over $1,050.

apply.

Your earned income

was over $6,350.

Your gross income

was more than the larger of—

• $1,050, or

• Your earned income (up to $6,000) plus $350.

Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable

social security benefits, pensions, annuities, and distributions of unearned income from a trust.

Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.

Gross income is the total of your unearned and earned income.

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 2017.

•

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

•

Advance payments of the premium tax credit were made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the

personal exemption. 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 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 any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see Form 5405).

•

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 (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 other qualifying family member. You or whoever enrolled you should

have received Form(s) 1099-H showing the amount of the advance payments.

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Instructions for Form 1040EZ