Individual Tax

You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. The filing requirements apply even if you don’t owe tax.



  • Individuals in general (There are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions.)
  • Dependents
  • Certain children under age 19 or full-time students
  • Self-employed persons
  • Aliens

If you are a U.S. citizen or resident, whether you must file a return depends on three factors:

  • Gross Income
  • Filing Status
  • Age

Contact eTax to find out more about about whether you must file, deductions and credits that may apply to you, and other tax information.