Artículo Filing requirements. Filing requirements

id="ientry-id34">Filing requirements, Filing Information , Criminal Penalties , Married Filing Separately (see also Married filing separately ) Calendar year filers, When Do I Have To File? Citizens outside U.S., U.S. Citizens and Resident Aliens Living Abroad Dependents, Do I Have To File a Return? , Child’s earnings. Electronic (see E-file ) Extensions, Extensions of Time To File Gross income levels (Table 1-1), Individual taxpayers, Individuals—In General Joint filing, Married Filing Jointly , Accounting period. , Relief from joint responsibility. (see also Joint returns ) Late filing penalties (see Penalties ) Most taxpayers (Table 1-1), Unmarried persons (see Single taxpayers ) When to file, When Do I Have To File? Where to file, Where Do I File? Who must file, Do I Have To File a Return? , Who Should File Filing status, Filing status. , Filing Status , Death or birth. Annulled marriages, Annulled marriages. Change to, after time of filing, Amended Returns and Claims for Refund Divorced taxpayers, Divorced persons. Head of household, Head of household or qualifying surviving spouse. , Head of Household Qualifying person to file as, Qualifying Person Joint returns, Married Filing Jointly Married filing separately, Married Filing Separately Surviving spouse, Head of household or qualifying surviving spouse. Unmarried persons, Individuals—In General , Unmarried persons. (see also Single taxpayers ) Final return for decedent Standard deduction, Decedent's final return. Financial institutions, When and How Can a Traditional IRA Be Opened? (see also Banks ) Financially disabled persons, Financially disabled. Fines, Filing late. , Filing late. , Paying tax late. , Criminal Penalties (see also Penalties ) Deductibility, Fines and Penalties Firefighters Life insurance proceeds when death in line of duty, Public Safety Officer Killed or Injured in the Line of Duty Volunteer firefighters IRAs, Volunteer firefighters. Fiscal year, Accounting Periods , Fiscal-year taxpayers. Fishermen Indian fishing rights, Indian fishing rights. Fishers Estimated tax, Special rules for farmers, fishers, and higher income taxpayers. Food benefits Nutrition program for the elderly, Nutrition Program for the Elderly. Food stamps, Support provided by the state (welfare, food stamps, housing, etc.). Foreign employment, Employees of foreign governments or international organizations. , Foreign Employer Employment abroad, Employment abroad. Social security and Medicare taxes, Social security and Medicare taxes. U.S. citizen, U.S. citizen. Waiver of alien status, Waiver of alien status. Foreign governments, employees of, Employees of international organizations or foreign governments. Foreign income Earned income exclusion, Reminders Reporting of, Reminders Foreign income taxes Deduction of, Foreign Income Taxes Form 1116 to claim credit, Foreign income taxes. Schedule A or Form 1040 or 1040-