Deductions & credits

If your income is less than the Standard Deduction (12,550 for Single) you do not have to file a return.  You only had $13 of interest?  You do not have to file a return.  Yes the Standard Deduction applies to all income.  Only if you are a dependent then it is calculated differently.  

 

IRS Do I need to file?

Do I Need to File a Tax Return? | Internal Revenue Service

 

See IRS pub 501 for filing requirements

https://www.irs.gov/pub/irs-pdf/p501.pdf