Regardless of any other considerations, you are required to file a tax return if you received advance premium tax credit for health insurance from the Marketplace ("Obamacare"), or if you took money out of a Health Savings Account (HSA) or Medical Savings Account (MSA).
You can use the calculator at the following link on the IRS web site to see if you have to file a tax return.
Do I Need to File a Tax Return?
If you do file a tax return, you must report all of your income, no matter what the amount is.
