You will need to file a 2017 return and declare each 1099 (and any other income) on your return if you meet the following requirements:
You will need to file a return
if you had over $400
in net self-employment income, or you
had marketplace
health insurance and received advanced payments for the premium tax credit, or you had a health savings account distribution. Please see link for
additional reasons you may have to file and which dependents have to file
https://www.irs.gov/publications/p17
Please note that each Form 1099 is matched to your Social Security number , so the IRS can send out a tax bill if you should have filed but did not.
You will also
need to file if one of the following is true (age is as of December 31,
2017):
1. If your gross income is more
is at least $10,400 and you are single and under 65.
2. If your gross income is at
least $11,950 and you are single and 65 or older
3. If you are married filing
jointly (MFJ) and your gross income is at least $20,800 with both spouses under
65.
4. If you are
married filing jointly (MFJ) and your gross income is at least $22,050
with one spouse is 65 or older.
5. If you are
married filing jointly (MFJ) and your gross income is at least $23,300
with both spouses 65 or older.
6. If you are married filing
separately and your gross income is at least $4,050.
7. If you are head of household
and your gross income is at least $13,400 and you are under 65
8. If you are head of household
and your gross income is at least $14,950 and you are 65 or older.
9. If you are a qualifying
widow(er) and your gross income is at least $16,750 and you are under 65.
10. If you are a qualifying
widow(er) and your gross income is at least $18,000 and you are 65 or
older
