稅務知識：劉華納稅申報服務所

---

Recently, many people have called my office to ask: “Do I need to file a Tax return this year?” Look at the chart below. If your income is above a certain level, then you are required to file a federal income return.

2011 Filing Requirements for most Taxpayers (Not apply to Dependents)
Even if you don’t have to file for Other Situations When You Must File A 2011 Return
You must file a return if any of the three conditions below apply for 2011.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

If you’re filing status is…	And at the end of 2011 you were…	Then need to filing a return if your gross income was at least…
Single	Under 65 65 or older	$ 9,500 $10,950
Married filing jointly	Under 65 (both spouses) 65 or older (one spouses) 65 or older (both spouses)	$19,000 $20,150 $21,300
Head of household	Under 65 65 or older	$12,200 $13,650
Married filing separately	Any age	$3,700
Qualifying widow(er) with dependent child	Under 65 65 or older	$15,300 $16,450

2011, here are five reasons why you may want to:
1. Federal Income Tax Withheld You should file to get money back if your employer withheld federal income tax from your pay, you made estimated tax payments, or had a prior year overpayment applied to this year’s tax.
2. Earned Income Tax Credit You may qualify for EITC if you worked, but did not earn a lot of money. EITC is a refundable tax credit; which means you could qualify for a tax refund. To get the credit you must file a return and claim it.
3. Additional Child Tax Credit This refundable credit may be available if you have at least one qualifying child and you did not get the full amount of the Child Tax Credit.
4. American Opportunity Credit Students in their first four years of postsecondary education may qualify for as much as $2,500 through this credit. Forty percent of the credit is refundable so even those who owe no tax can get up to $1,000 of the credit as cash back for each eligible student.
5. Adoption Credit You may be able to claim a refundable tax credit for qualified expenses you paid to adopt an eligible child.
Other Situations When You Must File A 2011 Return
You must file a return if any of the three conditions below apply for 2011.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings account distributions. See the instructions for line 63 on page 42.
f. Recapture taxes. See the instructions for line 44, that begin on page 33, and line 63, on page 42.
g. Additional tax on a health savings account from Form 8889, Part III.
2. You had net earnings from self-employment of at least $400.
3. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
For more information about filing requirements and your eligibility to receive tax credits, please contact 刘华 纳税申报服务所 @ 317-328-6365.