Who Must File a 2022 Federal Income Tax Return, When and How?

Citizens and residents of the US and Puerto Rico who meet the filing requirements of any of these groups must file a 2022 federal income tax return: (1) Individuals; (2) Dependents; (3) Children under the age 18; (4) Self-employed individuals; or (5) Aliens.

Individual filing requirements for 2022 include having gross income that exceeds the standard deduction for the type of return plus any old age (age 65 and over) or blind additional exemption amounts.

Surviving spouses, executors, administrators or legal representatives must file a final return for the decedent assuming that the decedent met the filing requirements on the date of death.

The filing requirement for US citizens and residents living outside the United States are the same.

With respect to dependents, a child is responsible for filing his or her own tax return and for paying any federal income tax on the return. But if a child is under age 18, then a parent, guardian or other legally responsible person must file the return on behalf of the child. If the child cannot sign the return, then the parent or guardian must sign the child’s name, followed by the words: “By (parent/guardian signature), parent/guardian for minor child”.

If a child’s only income is investment income (generally consisting of interest, dividends, capital gains and losses, and capital gains distributions) then the child must file a return once his or her investment income exceeds $1,150. The child’s first $1,150 of investment income is tax-free. The next $1,150 is taxed at the child’s (single) tax rate and any remaining unearned income exceeding $1,150 is taxed at the parent’s tax rate.

There are four steps when calculating the federal income tax bill under the child’s tax rules:

• Add up the child’s net earned income (salary/wages) and net unearned income (investment income)

• Subtract the child’s standard deductions to arrive at taxable income

• Compute tax for the portion of taxable income that consists of net unearned income using the regular tax rates for a single individual, and

• The remaining tax will be assessed on the portion of taxable income that consists of net unearned income that exceeds the unearned income threshold. That threshold is $2,300 for the 2022 tax year.

A self-employed person must file a federal income tax return if net earnings from self-employment are $400 or more.

Some other reasons to file a 2022 federal income tax return:

(1) Resident aliens for the entire year;

(2) Only income is from wages with federal income tax withholding but there is insufficient income to file a return except to obtain a refund of federal income taxes withheld;

(3) Qualify for the earned income tax credit;

(4) Qualify for the additional child tax credit; and

(5) Qualify for the health coverage, alternative minimum tax, American Opportunity, fuel or adoption tax credit.

How and When to File 2022 Federal Income Tax Returns

The only federal tax forms for individuals to use in order to file their 2022 income tax returns are IRS Form 1040 and Form 1040SR.

• Form 1040EZ and Form 1040A were discontinued starting in 2019 for filing 2018 returns. Form 1040SR was released in 2019 for use by older Americans (those individuals aged 65 or older).

April 18,2023 is the due date for filing 2022 federal income tax returns. But there are exceptions to this filing due date, as explained here:

• US citizens and residents living outside the U.S. on April 18,2023 are not required to file until June 15, 2023. No two-month extension is required if the individual’s main place of business is outside the US. In order to qualify for this extension, the individual must attach a statement to the tax return explaining what qualifications were met that allowed for the extended due date of two months.

• Individuals on active military duty outside the US are also allowed the two-month extension to June 15, 2023.

• An automatic six-month extension is available (to October 16, 2023) for filing 2022 individual federal income tax returns. As a reminder, a filing extension allows an individual more time to file but does not extend the time for payment of federal income tax. Any balance due with the tax return that is not paid by the original due date will be subject to late payment penalties and interest charges.

• The deadline for filing and payment of 2022 federal income taxes for individuals serving in a declared combat zone and a member of the Uniformed Services or a civilian supporting the Uniformed Services, is extended for at least 180 days after the later of: (a) The last day in the combat zone; or (b) The last day of any continuous qualified hospitalization for injury from service in the combat zone.

Federal income tax returns filed via paper (not electronically filed) are timely filed if mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date.

• For tax returns sent by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered.

• For tax returns sent by certified mail with the receipt postmarked by a postal service employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered.

• Private deliver services. The postmark date generally is the date the private delivery service records in its database or marks on the mailing label. The following are designated private delivery services as of June 30, 2022:

– Federal Express (FedEx)
– United Parcel Service (UPS)
– DHL Express (DHL)

Electronically-filed tax returns are considered filed on time if the authorized electronic transmitter postmarks the transmission by the due date.