I am under the federal poverty level for a single unemployed person IRA was only income

[ventiman]

Do still need to file?

[ventiman]

What about the tax on the early withdraw?  Even if one falls under the  AGI level

[KrisD]

Even if you fall below the income level you may need to file. According to the IRS: If any of the five conditions listed below applied to you for 2016, you must file a return.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax. (See Form 6251.)
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax­favored account.
(See Pub. 590­A, Contributions to Individual Retirement Arrangements (IRAs); Pub. 590­B, Distributions from
Individual Retirement Arrangements (IRAs); and Pub. 969, Health Savings Accounts and Other Tax­Favored Health
Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Social security or Medicare tax on tips you didn't report to your employer (see Pub. 531, Reporting Tip Income) or on
wages you received from an employer who didn't withhold these taxes (see Form 8919).
d. Write­in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your
employer or on group­term life insurance and additional taxes on health savings accounts. (See Pub. 531, Pub. 969,
and the Form 1040 instructions for line 62.)
e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file
Schedule H (Form 1040) by itself.
f. Recapture taxes. (See the Form 1040 instructions for lines 44, 60b, and 62.)
2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account
distributions.
3. You had net earnings from self­employment of at least $400. (See Schedule SE (Form 1040) and its instructions.)
4. You had wages of $108.28 or more from a church or qualified church­controlled organization that is exempt from employer
social security and Medicare taxes. (See Schedule SE (Form 1040) and its instructions.)
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Health Insurance Marketplace. You should have received Form(s) 1095­A showing the amount of the advance
payments, if any.

[Heather14]

To see if you need to file, check the chart shown in the TurboTax FAQ below,  which is below based on your filing status, age, and gross income amount.   

Keep in mind that you will also need to file if you had at least $400 in net earnings from self-employment (income minus expenses)  or you had marketplace health insurance and received advanced payments for the premium tax credit.

https://ttlc.intuit.com/replies/3302274