Introduction If you are a citizen or resident of the United States, single ormarried, and your gross income for the tax year is at least the amountshown later in your category under Filing Requirements, youmust file a 1999 federal income tax return. This is true even if notax is due. If you do not meet the gross income requirement, you maystill need to file a tax return if any of the following apply. Hotel a MadridYou have self-employment income. You are entitled to a complete refund of taxwithheld. You are entitled to the earned income credit. Uppsala luxury hotelsGross income is explained later. Figure 2-A