There is filing requirement based on age, filing status and income. If you income is over the amounts below, you are required to file. If not, there is no reason to file unless it is to get your withholding back. You are also required to file if you receive a 1099-Misc with $400 or more reported on it in Box 7.
Single
- Under 65
$12,000
- 65 or older $13,600
Married filing jointly
- Under 65 (both spouses) $24,000
- 65 or older (one spouse) $25,300
- 65 or older (both spouses) $26,600
Married filing separately
Head of household
Qualifying widow(er) with
dependent child
- Under 65 $24,000
- 65 or older $25,300
