You must file a return if any of the following apply for 2024:

1. You owe any special taxes, 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. Household employment taxes.
   d. Social security and 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.
   e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance
   and additional taxes on health savings accounts.
   f. Recapture taxes.
2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA 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 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).
7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).