Federal Filing Assistance Program
Extracted from PDF file 2019-federal-form-9452.pdf, last modified June 2019
Filing Assistance ProgramForm 9452 Department of the Treasury Internal Revenue Service Filing Assistance Program OMB No. 1545-1316 2018 (Do you have to file a Federal Income Tax Return?) ► Do not send to IRS. See instructions on back. Keep for your records. Caution: Do any of 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. Computing Your Total Gross Income (See instructions.) Part I 1 . . . . . . . . . 1 . . . . . . . . . 2 3 4 Ordinary dividend income . . . . . . . . . . . . . . . . . . . . . Refund of state and local income taxes if, in the year the tax was paid, you itemized your deductions on Schedule A (Form 1040) . . . . . . . . . . . . . . . . . . . 3 . . 4 5 Retirement income (such as income from a taxable pension, annuity, IRA distributions, etc.) . . 5 6 Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . (Self-employment, such as income from prizes, awards, gambling winnings, lottery, raffles, jury duty fees, etc.) 6 7 Gross Income. Add amounts on lines 1 through 6 7 2 Wages, salaries, tips, etc. . . . . . . . . . . . . . . (Do not include social security income) Interest income . . . . . . . . . . . . . . . . . . (Do not include tax-exempt interest, such as from municipal bonds) . . . . . . . . . . . . . . . Determining Your Filing Requirement Part II Can someone claim you as a dependent on their 2018 income tax return? ( ) Yes. See instructions on page 2. ( ) No. Use the following chart to make sure you do not have to file a Federal income tax return for 2018. 2018 Filing Requirements Chart for Most Taxpayers If your filing status is... AND at the end of 2018 you were*... Single Head of household Married filing jointly** THEN you need to file a return if your gross income (line 7) was at least... under 65 $12,000 65 or older 13,600 under 65 $18,000 65 or older 19,600 under 65 (both spouses) $24,000 65 or older (one spouse) 25,300 65 or older (both spouses) 26,600 Married filing separately any age Qualifying widow(er) under 65 with dependent child 65 or older $5 $24,000 25,300 *If you were born before January 2, 1954, you are considered to be age 65 or older at the end of 2018. **If you did not live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income on line 7 above was at least $5, you must file a return regardless of your age. For Paperwork Reduction Act Notice, see back of Form. www.irs.gov Cat. No. 14695J Form 9452 (2018) Page 2 Form 9452 (2018) General Instructions Purpose of Form Use Form 9452 to see if you must file a Federal income tax return for 2018. However, see Special Situations below before you begin. Special Situations If any of the following special situations apply to you, you must file a Federal income tax return for 2018 even if your gross income is less than the amount shown in the chart in Part Il. Advance payment of the premium tax credit. If you purchased health care coverage from a Health Insurance Marketplace, advanced payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance payments of the premium tax credit were made, you must file a 2018 tax return and Form 8962, Premium Tax Credit, even if you are otherwise not required to file. If you enrolled someone who is not claimed as a dependent on your tax return or for more information, see the instructions for Form 8962. Section 965 (make this bold). You must file if you are required to include amounts in income under section 965 (h) or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). 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. Special taxes 1. You must file if you owe any special tax on a qualified retirement plan including an Individual Retirement Arrangement (IRA), Archer Medical Savings Account (MSA), or Coverdell Education Savings Account (ESA). You may owe this tax if you: • 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 June 20, 1988. • Made excess contributions to your IRA, Archer MSA, or Coverdell ESA. • You received distributions from Coverdell ESAs in excess of your qualified higher education expenses. • Were born before July 1, 1947, and you received less than the minimum required distribution from your qualified retirement plan. 2. You must file if you have a gain or loss on the sale of stocks or a gain from the sale of bonds or your home. 3. You must file if you owe social security and Medicare tax on tips you did not report to your employer. 4. You must file if you owe uncollected social security and Medicare or Tier 1 Railroad Retirement (RRTA) tax on tips you reported to your employer or on group-term life insurance. 5. You must file if you owe alternative minimum tax. 6. You must file if you owe recapture taxes. Taxable self-employment income Earned Income Credit You must file if you had net selfemployment income of at least $400. 1. If you wish to apply for the earned income credit you will need to file. Church employee income 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. You must file if 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. If someone else can claim you as a 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 Il. If your gross income was $4,150 or more, you usually cannot be claimed as a dependent unless at the end of 2018 you were under age 19 (or a student under age 24). Specific Instructions Part I Complete Part I to figure your gross income for 2018. 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 outside the United States (even if you may exclude part or all of it). 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 you are single (or married filing separately and you lived apart from your spouse for all of 2018), 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. Part II Use the table in Part II to determine your filing requirement. If you were born before January 2, 1954, you are considered to be age 65 or older at the end of 2018. 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. 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 may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The time needed to complete this worksheet will vary depending on individual circumstances. The estimated average time is 30 minutes. 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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.
Form 9452 (Rev. 2018)
More about the Federal Form 9452 Corporate Income Tax TY 2019
*Only available for 2018
We last updated the Filing Assistance Program in March 2020, so this is the latest version of Form 9452, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 9452 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 1120-H||U.S. Income Tax Return for Homeowners Associations|
|Form 9465||Installment Agreement Request|
|Form 7004||Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns|
|1041 (Schedule D)||Capital Gains and Losses|
|Form 1120-S||U.S. Income Tax Return for an S Corporation|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 9452 from the Internal Revenue Service in March 2020.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 9452
We have a total of seven past-year versions of Form 9452 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 9452 (Rev. 2018)
Form 9452 (Rev. 2018)
Form 9452 (Rev. 2016)
Form 9452 (Rev. 2016)
Form 9452 (Rev. 2015)
Form 9452 (Rev. 1-2012) For 2011
Form 9452 (Rev. 1-2012) For 2011
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.