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Table 1-3. Other Situations When You Must File a 2020 Return 14:38 - 19-Jan-2021

You must file a return if any of the seven conditions below apply for 2020.
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 didn't report to your employer or on wages you received from an employer who
didn't withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer on
group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 2 (Form 1040),
line 8.
f. Recapture taxes. See the instructions for Forms 1040 and 1040-SR, line 16, and Schedule 2 (Form 1040), lines 7b and 8.
2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3. You had net earnings from self-employment of at least $400.
4. 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.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are
paying in installments under section 965(h) or deferred by making an election under section 965(i).

Refund inquiries. Information about your re- Table 1-4. Free Ways To e-file
turn will generally be available within 24 hours
after the IRS receives your e-filed return. See Use Free File for free tax software and free e-file.
Refund Information, later. • IRS partners offer name-brand products for free.
Amount you owe. To avoid late-payment pen-
alties and interest, pay your taxes in full by April • Many taxpayers are eligible for Free File software.
15, 2021. See How To Pay, later, for informa- • Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms.
tion on how to pay the amount you owe.
• Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile.
Using Your Personal Computer Use VITA/TCE for free tax help from volunteers and free e-file.
You can file your tax return in a fast, • Volunteers prepare your return and e-file it for free.
easy, and convenient way using your • Some sites also offer do-it-yourself software.
personal computer. A computer with In-
ternet access and tax preparation software are • You are eligible based either on your income or age.
all you need. Best of all, you can e-file from the • Sites are located nationwide. Find one near you by visiting IRS.gov/VITA.
comfort of your home 24 hours a day, 7 days a
week.
Free Help With Your Return prepare and e-file your federal tax return
IRS-approved tax preparation software is avail- for free.
able for online use on the Internet, for download The Volunteer Income Tax Assistance (VITA)
from the Internet, and in retail stores. For infor- program offers free tax help to people who gen- • VITA. Go to IRS.gov/VITA, download the
mation, visit IRS.gov/efile. erally make $57,000 or less, persons with disa- free IRS2Go app, or call 800-906-9887 to
bilities, and limited-English-speaking taxpayers find the nearest VITA location for free tax
Through Employers and Financial who need help preparing their own tax returns. return preparation.
Institutions The Tax Counseling for the Elderly (TCE) pro- • TCE. Go to IRS.gov/TCE, download the
gram offers free tax help for all taxpayers, par-
free IRS2Go app, or call 888-227-7669 to
Some businesses offer free e-file to their em- ticularly those who are 60 years of age and find the nearest TCE location for free tax
ployees, members, or customers. Others offer it older. TCE volunteers specialize in answering return preparation.
for a fee. Ask your employer or financial institu- questions about pensions and retirement-rela-
tion if they offer IRS e-file as an employee, ted issues unique to seniors. Using a Tax Professional
member, or customer benefit. You can go to IRS.gov to see your options
for preparing and filing your return, which in- Many tax professionals electronically file tax re-
clude the following. turns for their clients. You may personally enter
• Free File. Go to IRS.gov/FreeFile. See if your PIN or complete Form 8879, IRS e-file Sig-
you qualify to use brand-name software to nature Authorization, to authorize the tax pro-
fessional to enter your PIN on your return.
Chapter 1 Filing Information Page 9