Internal Revenue Service

Other Situations When You Must File

You must file a return if either of the following two conditions apply for 2007.

1. You owe any special taxes such as:
   • Alternative minimum tax,
   
   or
   
   • Tax on an individual retirement arrangement (IRA), other retirement plan, or on a medical savings account (MSA); however, if you are filing a return only because you owe this tax, you can file IRS Form 5329 by itself.
2. You had net earnings from self-employment of at least $400.
3. There are other very specialized situations that can create a filing requirement — for this information, refer to page 6 in IRS Publication 17.

Filing Requirements For Children and Other Dependents

If your parent or someone else can claim you as a dependent, you should refer to the chart on page 6 in IRS Publication 17 for the specific requirements that fit your situation.

Where to File

Please see our address list for where to file.

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