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34 1944 In Preparation Guide Filing Tips: Who Must File an Individual Tax return Start here Were you a U.S. citizen or resident tor the entire year? Yes Get Pub. 519 U.S. Tax Guide tor Aliens Follow the arrows to find out whether you must file a federal income tax return. By answering "Yes" or "No" to each question in turn and following the arrow to the next box, you will be led to one of two final boxes: "File a return by the due date" or "You do not have to file a return." No Did you have gross income of $1,000 or more? Ji Ye* Were you married at the end of the year? No Was your gross income less than $3,300 ($4,300 it 65 or older)? If you are a surviv­ ing spouse, was it less than $4,400 ($5,400 if 65 or older) ? Yes ̂ No Did you and your spouse have the same household at the end of the year? No Yes Can someone else take you as a dependent? No Yes "I No n Did you have $1,000 or more of unearned in­ come? Yes Are yoU filing a separate re­ turn? No Was your and your spouse's combined gross income $5,400 or more ($6,400 if one is 65 or older; $7,400 if both are 65 or older)? No Yes Can someone else take you as a dependent? Yes Yes Yes File a return by the due date. Yes No Did you have $1,00 or more of unearned income during the year? T No Did you have self-employment income of $400 or more? No Do you owe social security tax on tips you did not report to your employer: minimum tax: tax on an IRA: or tax from refiguring a prior year credit on a new home or on an investment credit? 1 I No Was any income tax withheld f rom your pay? 1 r No If eligible, do you want to Yes take the earned income credit or did you get advance pay­ ment of the earned income credit? I No You do not have to file a return. * You are filing for a refund of tax.