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Who needs to file Form 1040?

Any US citizen or resident alien whose income meets or exceeds the IRS filing threshold for the year is required to file. US citizens must file regardless of where in the world they live. The filing threshold varies depending on filing status, age, and income type, and changes slightly each year. If you are not sure whether you need to file, the answer for most working adults with any meaningful income is yes.

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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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