Other situation when you must file a 2015 return

Question 1

Owe any special taxes

Answer 1

1. Alternative minimum tax.
2. Additional tax on a qualified plan, including an individual retirement arrangement(IRA) or other tax-favored account. But if you are filling a return only because you owe this tax, you can file form 5329 by itself.
3. Household employment taxes.But if you are filling a return only because you owe this tax, you can file schedule H by itself.

Question 2

Other situation when you must file a 2015 return

Answer 2

1. You (or your spouse, if filling jointly) received health saving account, Archer MSA, or Medical advantage MSA distributions.
2. You had net earning from self-employment of at least $400.
3. Received wages of $108.28 or more from a church.