Do I have to file if I had no income except for interest earned on IRA accounts, or interest on a money market account that is less than $100 dollars?

[Vanessa]

No, if your total interest earned is less than $100 you do not have to file a return.  If you did not take any early withdraw retirement plan distributions that were subject to a penalty, and you have total taxable income of less than $12,000 then you do not need to file a return.  If you are over 65 you would not need to file if you have taxable income of less than $13,600.

[dollarbill300]

When you say earned interest, are you talking about just the money market account, or all accounts combined?

[Vanessa]

Anything interest that you actually received.  If you did not withdraw from the IRA, it would not be counted.  If you withdrew from it, then it would be.