Accounting A taxpayer must file a federal return if which of the following conditions below applies: Select one: 

a. You are required to include amounts in income under section 965 or you have a net tax liability under section 967 that you are paying in installments under section 967(h) or deferred by making an election under section 967(i). 

b. You had wages of $400 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

c. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

d. You owe California State income taxes.