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Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
No. If your income is less than your standard deduction, you generally don’t need to file a return (provided you don't have a type of income that requires you to file a return for other reasons, such as self-employment income).
The 2023 standard deduction is $13,850 for single filers and those married filing separately, $27,700 for those married filing jointly, and $20,800 for heads of household.
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