2008 Federal Income Tax Filing Requirements

The determination of whether you are required to file a federal individual income tax return is based on:

• your Federal tax filing status;
• your gross income;
• whether you are claimed as a dependent on another individual's income tax return; and
• whether you received a specific credit or owe a tax liability (see, other specific criteria,below)

(1) Gross income generally means all income that you received in the form of money, goods, property, and services that is not exempt from tax, including any income from outside of the United States (even if you may exclude all or part of it).  Please note that certain social security benefits may be excluded from the definition of gross income.

If you will be claimed as a dependent on another individual's tax return, please refer to the 2008 Federal Form 1040A Instructions, page 9 for filing requirements and worksheet.

In addition to the above guidelines, you must file a tax return if you meet other very specific criteria click here for more information.

Note:  Even if you are not required to file an individual income tax return, you should file a tax return to request a refund of tax, if applicable, or if you are eligible to claim the earned income credit, the additional child tax credit, the health coverage tax credit, the refundable credit for prior year minimum tax, the first-time homebuyer credit or the recovery rebate credit.