Single filing status:

• $12,200 if under age 65

Therefore, if that $25 is the only income you have. You don't have to file.

However, if you have other income over $12,200 from another source of income, then just add the $25 as an additional source of income.  TT will ask you for other sources of income in its interview with you.  Note:  An employer is not required to send you a W-2 if you only had wages of $25.

Thank you!