My wife worked in a organization for 2 days in 2015 at received a total pay of $100. She did not work in any other organization in 2015. She received the Form 1099-MISC when she left the organization. However, she misplaced it. I need to know if she needs to file the tax return for the $100 income which she received during the entire year of 2015. Kindly advise.
If you are filing as Married Filing Jointly, then any income that your wife earned will need to be reported on your tax return. If you are filing Married Filing Separately, then your wife would not be required to report that income. Please see the following information on what the income requirements are for filing a federal tax return: