Who may file a return?

1. Who must file a Return?
• Individuals who are US Citizens or resident aliens whose
gross income is greater than the amounts below
Filing Status Age Gross income
Single Under 65 10,000
Single 65 or older 11,500
Married filing Jointly Under 65 both spouse 25,000
Married filing Jointly 65 or older one spouse 21,200
Married filing Jointly 65 of older both spouse 22,400
Widow w/ dep Under 65 16,100
Widow w/ dep 65 of older 17,300
Married filing sep Any age 3,900
Head of Household Under 65 12,850
Head of Household 65 or older 14,350
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2. Resident and Nonresident Aliens
• Resident Aliens requirements will be the same as
US citizens.
• Resident aliens will also have a Social Security
Number.
• Nonresident Aliens use form 1040NR
• Nonresident Aliens will have a Tax Id Number
• Nonresident Aliens Tax ID number always start
with a 9
• Nonresident Aliens can’t take most credits such as
earned income credit
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3. There are five basic parts
to a return.
•Personal Information
•Income
•Deductions
•Credits
•Refund Amount or Amount Due
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4. Personal Information
• Name of person filing and (spouse) if
require
• Social Security Number(s)
• Address
• Filling Status
• Dependent(s)
• Exemption
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5. Personal Information Name
• When electronically filing a return it is very
important that the first and last name is
keyed in correctly.
• Make sure to enter the name as shown on
the Social Security card.
• If taxpayer is married they must change
their name on the Social Security card; if
not, they would use their maiden name or
shown on social security card. 5

6. Social Security Number
• This is a very important part of the
return; if not keyed in correctly, it can
cause a delay in processing the return.
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7. Address
• K
It is very important for the taxpayer to
give their correct mailing address
because this is where letters from the
IRS will be sent. If the taxpayer’s
address change use Form 8822 to notify
the IRS of the change.
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