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IRS Publication 501 has that information - https://www.irs.gov/pub/irs-pdf/p501.pdf
Yes there are some amounts of lower income that do not require a tax return to be filed. It depends on your fling status and the type of income. See this for help: https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return
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