Does 75 year old need to file tax return ?

[user86920308]

this is first year received 1099

[Marketstar]

The requirement to file a tax return is not tied to age.

If you received a 1099-MISC with income designated in Bix #7, the IRS considers you to be self employed

If you earned more than $400 net income (income less expenses) working as a self-employed individual (or 1099 independent contractor), you must file a Schedule C, business income and expenses with your personal return and pay self-employment tax of 15.3%.

If you otherwise earned enough to file a return, you must report your self-employment/1099 income, no matter how small.

See Do I Need to File a Tax Return?

https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return

[DianeC958]

Maybe.  It depends on the amount of income you receive.  If you only receive Social Security income you are not required to file a tax return.  

If you have other income and the other income is less than $12,200 if you are Single you are not required to file a tax return for the Federal.  States have different rules.

Link to Does Everyone Need to File An Income Tax Return?

@pete2269