Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax Topic 901 to see if they must file.

• Chart A: For Most People
• Chart B: For Children and Other Dependents
• Chart C: Other Situations When You Must File

Even if you do not otherwise have to file a return, you should file one to get a refund of any Federal income tax withheld. You should also file if you are eligible for the earned income credit or the additional child tax credit.

Exception for Children Under Age 14. If you are planning to file a return for your child who was under age 14 at the end of 2002 and certain other conditions apply, you may elect to report your child’s income on your return. But you must use Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax Topic 553 or see Form 8814.

A child born on January 1, 1989, is considered to be age 14 at the end of 2002. Do not use Form 8814 for such a child.

Nonresident Aliens and Dual-Status Aliens. These rules also apply to nonresident aliens and dual-status aliens who were married to U.S. citizens or residents at the end of 2002 and who have elected to be taxed as resident aliens. Other nonresident aliens and dual-status aliens have different filing requirements. They may have to file Form 1040NR or Form 1040NR-EZ. Specific rules apply to determine if you are a resident or nonresident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

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