Which situation requires tax return filing despite income being below the threshold?

Filing a tax return is necessary in the situation where an individual receives advance premium tax credits, even if their income is below the threshold for filing. This requirement stems from the way advance premium tax credits work under the Affordable Care Act. These credits are provided to help lower-income individuals afford health insurance purchased through the Health Insurance Marketplace.

To reconcile these credits, individuals must file a tax return to determine whether they received the correct amount of credit based on their actual income for the year. If they underestimate their income, they may have to pay back some or all of the advance credits when they file their return. Conversely, if they overestimate, they might be eligible for additional credits. Filing ensures that any discrepancies between estimated and actual income are addressed correctly according to tax regulations.

In contrast, other situations mentioned, such as rental income, marital status, or student status, do not automatically trigger a filing requirement unless coupled with other factors, such as earning additional types or amounts of income. Thus, the obligation to file when receiving advance premium tax credits stands out clearly as a mandate regardless of the overall income level.