Who Must File
All citizens must comply with the requirements of the tax law to file returns and pay taxes. Fortunately, the vast majority of Americans recognize their civic duty and voluntarily comply with their tax filing obligation. Whether because of an inability to pay or severe procrastination, some citizens drop out of the tax system. The IRS has made attempts to make it easier for persons to voluntarily comply with the tax laws and to bring themselves current on any outstanding filings or tax due. Assistance is provided to those persons to resolve issues that caused them to drop out of the tax system and bring them back into compliance.
Publication 501, Exemptions, Standard Deductions and Filing Information, discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction.
The first section of this publication explains who must file an income tax return. If you have little or no gross income, reading this section will help you decide if you have to file a return. The second section is about who should file a return. Reading this section will help you decide if you should file a return, even if you are not required to do so. The third section helps you determine which filing status to use. Filing status is important in determining whether you must file a return, your standard deduction, and your tax rate. It also helps determine what credits you may be entitled to. The fourth section discusses exemptions, which reduce your taxable income. The discussions include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents.
Tax Tip 2005-3, Who Must File a Tax Return . The law does require you to file a tax return if your income is above a certain level.
Table of Contents - Nonfiler Enforcement
