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The requirements to file depend to a large degree on your personal circumstances such as:
1. Filing status and age
2. Source or type of income.
3. special considerations.
For the Federal Return:
1. Filing Status
3. Special situations
Note: if the only reason you are filing a return is for this kind of tax, you may file only hte FORM 5329 by itself.
You can read more about who has to file a return, including more detailed information about Recapture taxes (pages 37, 44, of the 1040 instruction booklet)
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