Exceptions (aren't there always?)
1) If it was a 1099-R, and you were under age 59.5, then it's likely a code 1 in box 7 (tell us if it wasn't) ...then you have to file because it may be subject to a penalty for withdrawing early...the 12,200 does not remove the penalty...but there are other penalty exceptions that "might" apply.
2) You did not define what kind of 1099...a 1099-MISC for self-employed/contract work would likely require a tax return if it was over ~$400...because you still are responsible for paying SS and Medicare taxes on the profit from that income.
Details..details
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
