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not have to file a return. To make this election, all of the following conditions must be met. Your child was under age 19 (or under age 24 if a student) at the end of 2014. (A child born on January 1, 1996, is considered to be age 19 at the end of 2014; you cannot make the election for this child unless the child was a student. Similarly, a child born on January 1, 1991, is considered to be age 24 at the end of 2014; you cannot make the election for this child.) Your child had gross income only from in­ terest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). The interest and dividend income was less than $10,000. Your child is required to file a return for 2014 unless you make this election. Your child does not file a joint return for 2014. No estimated tax payment was made for 2014 and no 2013 overpayment was ap­ plied to 2014 under your child's name and social security number. No federal income tax was withheld from your child's income under the backup with­ holding rules. You are the parent whose return must be used when making the election to report your child's unearned income. For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. See Ta­ ble 3 for those other situations when you must file. Who Should File Even if you do not have to file, you should file a tax return if you can get money back. For exam­ ple, you should file if one of the following ap­ plies. 1. You had income tax withheld from your pay. 2. You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 3. You qualify for the earned income credit. See Publication 596, Earned Income Credit (EIC), for more information. 4. You qualify for the additional child tax credit. See the instructions for the tax form you file (Form 1040 or 1040A) for more in­ formation. 5. You qualify for the refundable American opportunity education credit. See Form 8863, Education Credits. 6. You qualify for the credit for federal tax on fuels. See Form 4136, Credit for Federal Tax Paid on Fuels. Form 1099-B received. Even if you are not re­ quired to file a return, you should consider filing if all of the following apply. You received a Form 1099­B, Proceeds From Broker and Barter Exchange Trans­ actions (or substitute statement). The amount in box 1d of Form 1099­B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing require­ ment in Table 1 or Table 2 that applies to you. Box 1e of Form 1099­B (or substitute statement) is blank. In this case, filing a return may keep you from getting a notice from the IRS. Table 3. Other Situations When You Must File a 2014 Return If any of the five conditions listed below applied to you for 2014, you must file a return. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. (See Form 6251.) b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax­favored account. (See Publication 590­A, Contributions to Individual Retirement Arrangements (IRAs); Publication 590­B, Distributions from Individual Retirement Arrangements (IRAs); and Publication 969, Health Savings Accounts and Other Tax­Favored Health Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). d. Write­in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group­term life insurance and additional tax on health savings accounts. (See Publication 531, Publication 969, and the Form 1040 instructions for line 62.) e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. f. Recapture taxes. (See the Form 1040 instructions for lines 44, 60b, and 62.) 2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 3. You had net earnings from self­employment of at least $400. (See Schedule SE (Form 1040) and its instructions.) 4. You had wages of $108.28 or more from a church or qualified church­controlled organization that is exempt from employer social security and Medicare taxes. (See Schedule SE (Form 1040) and its instructions.) 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095­A showing the amount of the advance payments, if any. Publication 501 (2014) Page 5