You must file a return is any of the four conditions below apply for 2004.

1. You owe any special taxes, such as:

• Social security and Medicare tax on tips you did not report to your employer.
• Uncollected social security and Medicate or RRTA tax on tips you reported to your employer or on group-term life insurance,
• Alternative minimum tax,
• Recapture taxes, or
• Tax on an individual retirement arrangement (IRA), other retirement plan, or on medical savings account (MSA). But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

2. You received any advance earned income credit (EIC) payments from your employer. There payments are shown in box 9 of your W-2 form.

3. You had net earnings from self-employment of at least $400.

4. You earned wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.