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| U.S. CITIZENS AND U.S. RESIDENTS | TAX RETURN FILING OBLIGATION |
| Yearly gross income was at least $4,000 | YES |
| OR | |
| Yearly net earnings from Self-Employment were at least $400 | YES |
| "Gross income" means all income you received in the form of money, goods, property, and services (including any income from sources outside the United States or from the sale of your home). |