Filing Requirements: Filing Requirements & Deadlines
Quick answer
Whether an individual must file depends on filing status, age, and gross income compared with annually indexed thresholds. Self-employment net earnings trigger a filing requirement at a low threshold, and dependents use separate earned and unearned income tests. An extension extends the time to file, not to pay. IRC Sections 6012, 6072 and 6081 apply.
Filing Requirements & Deadlines is tested on EA Exam Part 1 (Preliminary Work & Taxpayer Data). Primary IRS reference: IRS Publication 17.
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About this EA exam topic
Filing-requirement questions test who must file, based on filing status, age, and gross income, plus the special thresholds for self-employment and dependents. The EA exam also tests due dates, extensions, and when filing is required even below the threshold (e.g., to claim a refund or because of self-employment tax).
Expect deadline math: the standard due date, the automatic extension, and how weekends/holidays shift it. Dependents have their own earned- and unearned-income filing thresholds the exam likes to test.
What you'll be tested on
- Gross-income filing thresholds by status and age
- Self-employment net-earnings filing requirement
- Dependent filing thresholds (earned vs. unearned income)
- Due dates, automatic extensions, and when to file despite no requirement
How to prepare
- Memorize the dependent filing thresholds separately from the general ones.
- Remember self-employment income triggers a filing requirement at a low threshold.
- Know that an extension to file is not an extension to pay.
Practice questions for Filing Requirements & Deadlines
What this topic covers
Filing Requirements & Deadlines appears in Part 1: Individual Taxation within the Preliminary Work & Taxpayer Data domain. VantageEA practice questions focus on how filing requirements rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRS Publication 17, IRC §6072, IRC §6081. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include filing-requirements, deadlines, extensions, form-4868.
Topic overview
Official IRS sources
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Frequently asked questions
Does an extension delay payment?
No. An extension extends the time to file, not the time to pay; interest and penalties accrue on unpaid tax.
Which part?
Part 1 (Individuals).
Reference?
IRS Publication 501 and the Form 1040 instructions.
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