Hal_Al
Level 15

Investors & landlords

If you are not claimed as a dependent by anyone else, the filing requirement is $10,400 of income, including dividends and capital gains. If you have less, you do not need to file a tax return.

One caveat: if you received forms1099-B  for more than $10,400, it could be a red flag to the IRS and you may want to file anyway to ward off an IRS inquiry.