[Individual]Who must file--U.S. Citizen and Resident alien? (Jan-12-2011, 96 Days)

I create a table to sort out all requirements for U.S. citizen and Resident Alien tax filing:

Who must file?
Gross Income Requirement IF your filing status is ... AND at the end of 2010 your age were ... THEN file a return if your Gross income* was at least ... Single under 65 65 or older 9,350 10,750 Married filing jointly under 65 65 or older(one spouses) 65 or older(both spouses) Any age, if you did not live with your spouse at the end of 2010 18,700 19,800 20,900 3,650 Married filing separately Any age 3,650 Head of household Under 65 65 or older 12,050 13,450 Qualifying widow with dependent child Under 65 65 or older 15,050 16,150 *Gross income do usually not include social security benefits unless either of following applies: 1) married filing a separate return & live with spouse at any time in 2010, 2) 1/2 of your social security benefits + your gross income + tax exempt interest > 25,000 (32,000 MFJ)	Special Taxes Requirement File a return if you own any of the following special taxes: Alternative minimum tax Additional tax on a qualified plan, e.g. IRA (you can file Form 5329 if only this one apply) Household employment taxes (you can also file Schedule H if only this one apply) Social security and Medicare tax on tips you did not report Recapture of first-time homebuyer credit. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips or on group-term life insurance and additional taxes on health savings accounts. Recapture taxes. EIC Requirement File a return if you receive any advance earned income credit payments from your employer. Self-employment Requirement File a return if you had net earnings >=400 Wages from church Requirement File a return if your wage from a church or qualified church-controlled organization >=108.28
Who should file?
1. You have a refund of federal income tax withheld. 2. You are eligible for any of the following credits: Making work pay credit. Earned income credit. Additional child tax credit. American opportunity credit. First-time opportunity credit. Credit for federal tax on fuels. Adoption credit. Refundable credit for prior year minimum tax. Health coverage tax credit.