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Q-A Table 1-3.Other Situations When You Must File a 2011 Return
Do you owe any of the following special taxes?

You owe following special taxes for the tax year:





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[Filing in other cases] Rule #1:
= "Even if you do not meet general requirements to file a return, you meet other special filing requirements and have to file a return for the tax year"
IF
IsFalse: [Owing Special Taxes] Is "Some other taxes or do not owe any taxes."


Table 1-3.Other Situations When You Must File a 2010 Return

If any of the four conditions listed below applies, you must file a return, even if your income is less than the amount shown in Table 1-1 or Table 1-2.
1. You owe any special taxes, including any of the following.
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Social security or Medicare tax on tips you did not report to your employer. (See chapter 6.) 
Social security or Medicare tax on wages you received from an employer who did not withhold these taxes. 
Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer. (See chapter 6.) 
Uncollected social security, Medicare, or railroad retirement tax on your group-term life insurance. This amount should be shown in box 12 of your Form W-2. 
Alternative minimum tax. (See chapter 30.) 
Additional tax on a qualified retirement plan, including an individual retirement arrangement (IRA). (See chapter 17.) 
Additional tax on an Archer MSA or health savings account. (See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.) 
Additional tax on a Coverdell ESA or qualified tuition program. (See Publication 970, Tax Benefits for Education.) 
Recapture of an investment credit or a low-income housing credit. (See the Instructions for Form 4255, Recapture of Investment Credit, or Form 8611, Recapture of Low-Income Housing Credit.) 
Recapture tax on the disposition of a home purchased with a federally subsidized mortgage. (See chapter 15.) 
Recapture of the qualified electric vehicle credit. (See chapter 37.) 
Recapture of an education credit. (See chapter 35.) 
Recapture of the Indian employment credit. (See the Instructions for Form 8845, Indian Employment Credit.) 
Recapture of the new markets credit. (See Form 8874, New Markets Credit.) 
Recapture of alternative motor vehicle credit. (See Form 8910, Alternative Motor Vehicle Credit.) 
Recapture of first-time homebuyer credit.  
Household employment taxes. (See Schedule H (Form 1040), Household Employment Taxes.)
2. You received any advance earned income credit (EIC) payments from your employer. This amount should be shown in box 9 of your Form W-2. (See chapter 36.)
3. You had net earnings from self-employment of at least $400. (See Self-Employed Persons earlier in this chapter.)
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. (See Publication 334.)