For tax year 2018 if you are filing as Married Filing Jointly then you are required to file a federal tax return if your gross income (including unemployment compensation) is $24,000 or more.
You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions (PDF).
