Where To Get Information To See If You Have To File A Return
The filing requirements are published by the IRS each year. The IRS website contains a great deal of helpful information. You can also view and download IRS forms, instructions, and publications from this website. You can find printed versions of the most commonly used forms, instructions and publications in certain public places such as post offices, or public libraries. Or you can go to your nearest IRS office to obtain this information.
Charts of Filing Requirements
If you look in the instructions for Form 1040EZ, 1040A, or 1040, under “Filing Requirements” you will find charts of the filing requirements applicable for each year, according to the criteria explained below. The instructions for each form will also tell you if you can use that particular form. Form 1040EZ is the simplest; next comes Form 1040A, and finally Form 1040, which applies to all individual taxpayers who do not qualify, or choose not to use 1040EZ or 1040A.
There are three separate charts in each set of instructions, that are consistent among themselves, but are expanded to comprehend the group of taxpayers eligible to use each of the forms.