The following topics are found in the category of Filing Requirements, Filing Status, and Exemptions. The topics are listed followed by the topic number.

Topic 351 Who Must File?

Topic 352 Which Form - 1040, 1040A, or 1040EZ?

Topic 353 What is Your Filing Status?

Topic 354 Dependents

Topic 355 Estimated Tax

Topic 356 Decedents

Topic 123 Main Index of Tax Topic Categories

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