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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.

1. Individuals in general.
(There 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.)
2. Dependents.
3. Children under age 18.
4. Self-employed persons.
5. Aliens.

The filing requirements for each category are explained in this chapter.
The filing requirements apply even if you do not owe tax.
Even if you do not have to file a return, it may be to your advantage to do so. See Who Should File, later.

Caution
File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many

states you lived in during the year.
Individuals—In General

If you are a U.S. citizen or resident, whether you must file a return depends on three factors:
1. Your gross income,
2. Your filing status, and
3. Your age.

Gross income. This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. It also includes income from sources outside the United States (even if you can exclude all or part of it).

Community income. If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse.

Self-employed individuals. If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss

From Business; line 1 of Schedule C-EZ (Form 1040ez ), Net Profit From Business; and line 11 of Schedule F (Form 1040), Profit or Loss From

Farming. See Self-Employed Persons , later, for more information about your filing requirements.

Caution
If you do not report all of your self-employment income, your social security benefits may be lower when you retire.

Filing status. Your filing status depends on whether you are single or married and on your family situation. Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers.