9452

Filing Assistance Program

OMB No. 1545-1316

Form

(Do you have to file a Federal Income Tax Return?)

Do not send to IRS.

See instructions on back.

Keep for your records.

002

Department of the Treasury Internal Revenue Service

Caution: Do any or the special situations listed in the general instructions on page 2 apply to you?
( ) Yes. Stop here; you must file a Federal income tax return. Do not use this form.

( ) No. Continue.

Part I

Computing Your Total Gross Income (See instructions.)

1

Wages, salaries, tips, etc.

	

2

(Do not include social security income) Interest income

	

(Do not include tax-exempt interest, such as from municipal bonds) Dividend income

3

	

4

Refund of state and local income taxes if, in the year the tax was paid, you itemized your deductions on Schedule A (Form 1040)

	

5

Retirement income (such as income from a taxable pension, annuity, IRA distributions, etc.

6

Other income

	

(Self-employment, such as income from prizes, awards, gambling winnings, lottery, raffles, jury duty fees, etc.)

7

Gross Income. Add amounts on lines 1 through 6

	

Part II

Determining Your Filing Requirement

Can someone claim you as a dependent on their 2002 income tax return? ( ) Yes. See instructions.

( ) No. Use the following chart to make sure you do not have to file a Federal income tax return for 2002.

2002 Filing Requirements for Most People

* If you turned age 65 on January 1, 2003, you are considered to be age 65 at the end of 2002.

**

If you did not live with your spouse at the end of the year (or on the date your spouse died) and your income on Line 7 above was at

least $3,000, you must file a return regardless of your age.

For Paperwork Reduction Act Notice, see back of Form.

Cat. No. 14695J

Form 9452 (2002)

under 65

65 or older

under 65

65 or older

under 65

65 or older

1			
2			
3			
4			
5			
6			
7			

If your filing status would be	And at the end of 2002 you were *	Then you do not need to file a return
if the amount on line 7 is less than	
Single		$7,700 8,850	
Married filing jointly
**	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$13,850 14,750 15,650	
Married filing separately	any age		$3,000	
Head of household		$9,900 11,050	
Qualifying widow(er) with dependent child		$10,850 11,750	

Form 9452 (2002)

Page 2

General Instructions

● Were born before July 1, 1930, and you received less than the minimum required distribution from your qualified retirement plan.

Social security benefits
1. Social security payments are NOT taxable unless one-half of all your net social security benefits plus your adjusted gross income and any tax exempt interest total more than $25,000 if your are single (or married filing separately and you lived apart from your spouse for all of 2002), or $32,000 if married filing a joint return. Enter only the taxable portion of your social security benefits on line 6, Other taxable income.

Purpose of Form

Use Form 9452 to see if you must file a Federal income tax return for 2002. However, see Special Situations below before you begin.

2. You must file if you owe social security and Medicare tax on tips you did not report to your employer.

Special Situations

3. You must file if you owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.

If any of the following special situations apply to you, you must file a Federal income tax return for 2002 even if your gross income is less than the amount shown in the chart in Part II.

4. You must file if you owe alternative minimum tax.

Part II

5. You must file if you owe recapture

taxes.

Use the table in Part II to determine your filing requirement.

Withholding. If you had taxes withheld from a job or your annuity or pension income, and you want to get a refund of the withheld taxes, you will need to file.

Taxable self-employment income. You must file if you had net self-employment income of a least $400.

If you turned age 65 on January 1, 2003, you are considered to be age 65 at the end of 2002.

Church employee income. You must

Earned Income Credit

file if you had wages of $108.28 or more from a church or qualified church-controlled organization that is

1.	If you wish to apply for the earned income credit you will need to file.
2.	You must file if you received any advance earned income credit payments from your employer. These payments should be shown in box 9 of your W-2 form.

exempt from employer social security and Medicare taxes.

Paperwork Reduction Act Notice. Your use of this worksheet is optional. It is provided to aid you in determining whether you must file a Federal tax return.

Special taxes

If someone else can claim you as dependent, you may have to file a tax return even if your own income is much lower than the total gross income amounts in Part II. If your gross income was $3,000 or more, you usually cannot be claimed as a dependent unless at the end of 2002 you were under age 19 (or a student under age 24).

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents

1. You must file if you owe any special tax on a qualified retirement plan (including an Individual Retirement Arrangement (IRA) or an Archer MSA Medical Savings Account or Coverdell Education savings account (ESA). You may owe this tax if

may become material in the

administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

Specific Instructions

The time needed to complete this worksheet will vary depending on individual circumstances. The estimated average time is 30 minutes.

you:

Part I

●	Received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after

Complete Part I to figure your gross income for 2002.

If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001.

June 20, 1988.

Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax including any income from sources outsidethe United States (even if you may exclude part or all of it).

●	Made excess contributions to your IRA, Archer MSA, or Coverdell ESA.
● You received distribution from Coverdell ESAs in excess of your qualified higher education expenses.

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