This publication discusses some tax rules that affect every person who may have to file a fed- eral income tax return. It answers some basic who must file, who should file, what filing status to use, and the amount of the stand- ard deduction. Who Must File explains who must file an in- come tax return. If you have little or no gross in- come, reading this section will help you decide if you have to file a return. Who Should File helps you decide if you should file a return, even if you aren't required to do so. Filing Status helps you determine which fil- ing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate. Dependents explains the difference be- tween a qualifying child and a qualifying rela- tive. Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Standard Deduction gives the rules and dol- lar amounts for the standard deduction—a ben- efit for taxpayers who don't itemize their deduc- tions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. In addition, this section helps you decide whether you would be better off taking the standard de- duction or itemizing your deductions. How To Get Tax Help explains how to get tax help from the IRS.