Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

Who Must File

Publication 1321

Publication 1321, Who Must File Worksheet, can be used to determine:

  • The allowable portion of standard deduction
  • Whether a U.S. income tax return must be filed

Taxpayers who have exempt Puerto Rico source income cannot use Chart A from Pub. 4012 to determine their filing requirements. They must use the Who Must File Worksheet in page 1 of Publication 1321 to determine whether they must file a U.S. income tax return.

Publication 1321 Who Must File Worksheet.

TIP: A taxpayer who does not have an obligation to file a U.S. income tax return may have an obligation to file Form 1040-SS (SP) or Form 1040-SS if they have self-employment income subject to self-employment tax. The Form 1040-SS (SP) or Form 1040-SS can also be used to claim the refundable child tax credit.