If your income came from work as an independent contractor, you are required to file if you made even $400, and pay self-employment tax for Social Security and Medicare.
If you received a W-2, you are not required to file a tax return, but may want to if tax was withheld --look in boxes 2 and 17 to see if federal or state tax was withheld. You can file to seek a refund.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
