Single filing status:
- $12,200 if under age 65
Therefore, if that $25 is the only income you have. You don't have to file.
However, if you have other income over $12,200 from another source of income, then just add the $25 as an additional source of income. TT will ask you for other sources of income in its interview with you. Note: An employer is not required to send you a W-2 if you only had wages of $25.