Who Must File
http://www.irs.gov/businesses/small/international/
Source: Internal Revenue Service
General information on who must file a federal income tax return. If you are a U.S. citizen or resident, whether you must file a federal income tax return depends upon your gross income, your filing status, your age, and whether you are a dependent. (Table 1, reference within, can be found at: http://www.irs.gov/formspubs/page/0,,id%3D11546,00.html.)
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