You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you.
- Individuals in general. (These are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions).
- Children under 18.
- Self-employed persons.
- Your gross income,
- Your filing status, and
- Your age.
Filing Status depends on whether you are Single, Married Filing jointly, and Married Filing Separately, Head of Household or a Qualifying Widow (er) with Dependent Child. Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers.
Age depends if you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file.
You must use one of three forms to file your return: Form 1040EZ, Form 1040A, orForm 1040
Individuals must keep records of receipts, canceled checks or other proof of payment and any other records to support any deductions or credits you claim so that you can prepare a complete and accurate income tax return.
For additional information regarding Individual Taxes refer to: