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For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Pub. 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 don't 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 Pub. 596 for more information. 4. You qualify for the additional child tax credit. See the Instructions for Form 1040 for more information. 5. You qualify for the refundable American opportunity credit. See Form 8863. 6. You qualify for the credit for federal tax on fuels. See Form 4136. 7. You qualify for the premium tax credit. See Form 8962. Form 1099-B received. Even if you aren't re- quired to file a return, you should consider filing if all of the following apply. • You received a Form 1099-B, Proceeds From Broker and Barter Exchange Trans- actions (or substitute statement). • The amount in box 1d of Form 1099-B (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 1099-B (or substitute statement) is blank. In this case, filing a return may keep you from getting a notice from the IRS. Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. You also use your filing sta- tus to determine whether you are eligible to claim certain other deductions and credits. There are five filing statuses. • Single. • Married filing jointly. • Married filing separately. • Head of household. • Qualifying surviving spouse. If more than one filing status applies to you, choose the one that will give you the lowest tax. Marital Status In general, your filing status depends on whether you are considered unmarried or mar- ried. Unmarried persons. You are considered un- married for the whole year if, on the last day of your tax year, you are either: • Unmarried, or • Legally separated from your spouse under a divorce or separate maintenance decree. State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Divorced persons. If you are divorced un- der a final decree by the last day of the year, you are considered unmarried for the whole year. Table 3. Other Situations When You Must File a 2022 Return You must file a return if any of the conditions below apply. 1. You owe any special taxes reported on Schedule 2 (Form 1040), including any of the following. (See the instructions for Schedule 2 (Form 1040).) a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. c. Social security or 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. d. Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. e. Household employment taxes. f. Recapture taxes. 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 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 Health Insurance Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. 6. 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). Publication 501 (2022) Page 5