Others Who Must File a Tax Return

Even if you don't have sufficient income to meet the filing thresholds for your filing status, you must file a tax return in order to get an IRS refund for any overpaid estimated taxes or amounts withheld from your paycheck.

You must also file a tax return if any of the following apply to you:

• You owe Alternative Minimum Tax (AMT).
• You received an advance earned income credit from your employer (this would be shown in Box 9 of your W-2 Form).
• You had net earnings from self-employment of at least $400, as shown on Schedule C or C-EZ.
• You had wages of at least $108.28 from a church or church organization that is exempt from Social Security.
• You owe household employment taxes.
• You owe any special taxes, such as: uncollected FICA tax on tips, uncollected FICA tax on group-term life insurance, tax on a pension plan or IRA, tax on a Medical Savings Account (MSA), additional tax on a qualified tuition program, recapture tax on a home purchased with a federally subsidized mortgage, recapture of the qualified electric vehicle credit, or recapture of investment credit or low-income housing credit.