Who must file?

All citizens or residents of the United States and residents of Puerto Rico that are wage earners are required to file a federal tax return if they exceed income limits set by law. If you have little income and you qualify for a refund based on the earned income credit, you must file to get it even if you don't owe any taxes. Dependent children who earn wages must also file a tax return. If the dependent child cannot file for any reason, a parent, guardian, or legally responsible adult must file for the child. Resident aliens must also file a tax return and are subject to the same rules that apply to U.S. citizens. These tips are provided to give you general information about your taxes. For specific information, please consult a tax advisor or call the toll-free number for Federal Tax Information and Assistance at 1-800-829-1040.