Other Situations when the Taxpayer must file a 2020 Tax Return

The Taxpayer must also file a Tax Return if any of these 7 things apply:

1.The Taxpayer owe any special taxes including any of these situations

  • Alternative minimum tax.
  • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
  • Household employment taxes.
  • Social security and Medicare tax on tips the taxpayer didn't report to their employer or on wages the taxpayer received from an employer who didn't withhold any of these taxes.
  • Write-in taxes also including uncollected social security and Medicare or RRTA tax on tips the taxpayer reported to their employer or on group-term life insurance and additional taxes on health savings accounts.
  • Recapture taxes. 

2. The Taxpayer or their spouse if they are filling jointly received  health savings account, Archer MSA, or Medicare Advantage MSA distributions.

3. The Taxpayer had net earnings from self-employment of at least    $400. 

4. The Taxpayer had wages of $108.28 or more from a church or qualified church that is a controlled organization that is exempt from employer Social Security and Medicare taxes,

5. Advance payments of Premium Tax Credit were made for the Taxpayer, the Taxpayer spouse, or a dependent who signed up for coverage through the Marketplace. The Taxpayer or whoever enrolled the Taxpayer should have received Form(s) 1095-A displaying the amount of the advance payments.

6. Advance payments of health coverage tax credit were made for the Taxpayer, the Taxpayer spouse, or a dependent. The Taxpayer or whoever enrolled the Taxpayer should have received Form(s) 1099-H displaying the amount of the advance payments.

7. The Taxpayer is required to include amounts in income under section 965 or the Taxpayer have a net tax liability under section 965 that the Taxpayer is paying in installments under section 965(h) or deferred by making an election under section 965(i).