Last year I made $12,000 this year I only made approximately 5,000 can I still file taxes

[makchoo]

What is the lowest amount of money you can make to file taxes I made approximately 5 thousand to $6,000 this year half of what I made last year

[Carl]

51 cents. Though generally the only reason for filing a return if you made more than $6350 in 2017, would be to get any withheld taxes back.

 However, if you have any self-employment income that totals more than $400, then you are *required* to file a tax return.

[makchoo]

What is 51 cents

[Carl]

5 dimes and a penny.

[makchoo]

I also have a dependent and I am head of household

[makchoo]

I received unemployment for the year I have been off of work for workers compensation still going through the appeals process, so I am not a hundred percent sure if I made over $6,350 is that what you're trying to say is I have to make over that amount

[Hal_Al]

The money you hear about people getting for just filing a tax return claiming kids requires you to  have some earned income (wages or self employment). Without earned income, you are not eligible for the "refundable" Earned Income Credit or Additional Child Tax Credit. Unemployment compensation, although taxable, is not earned imcome. You do not need to file and cannot get anything for filing
51 cents, rounds up to $1, so that’s the minimum to e-file a tax return. There is no actual  minimum amount of income to file a tax return. But, if you had zero income, you could not e-file and would have to mail in your return.

[Carl]

Basically, since the IRS requires things to be rounded to the nearest dollar, if you earned 50 cents or less in the tax year, as far as the IRS is concerned your reportable income for the year was zero. So  you don't even bother filing a return.
If you made anywhere between 51 cents and $6350 for the year, then you "can" file a tax return. but you don't have to. The only reason for filing a return in this case, would be to get any withheld taxes on that income refunded to you.
Now, if you are self-employed, if you earned more than $400 of self-employment income you would be required to file a return even if your total income for the year was less than $6350. That's because when one is self-employed, you have to pay the additional Self-employment tax on any self-employment income in excess of $400.So if you have $1000 of self-employment income for the year and that's your only income, you're required to file. While you will not pay "regular" tax on that $1000, you *will* pay self-employment tax on the business income that is in excess of $400 - which in my example means you would pay self-employment tax on the additional $600.

[Hal_Al]

The  $6350. filing threshold us for somebody that can be claimed as a dependent, by someone else. The filing threshold for a Head of Household taxpayer  is $13,400.

[makchoo]

Okay I just found the state paid me $6,345 that I I will receive a W-2 for so what does this mean I am totally lost here

[makchoo]

Last year I made 12000 filed head of household and claimed my dependent and receive 4300 dollars so I won't be able to claim anything this year? Or receive a refund

[Hal_Al]

You will not receive a W-2 for unemployment. Instead, you will receive a form 1099-G. You do not need to report it, because it is less than the filing threshold. It will do you no good to report it, anyway, because it is not earned income and will not get you the refundable EIC  or child tax credit.  Workers compensation is also not earned income but workers compensation is  not taxable or reportable.

Last year, you had $12,000 of Earned Income. That's what got you the $4300. It's not so much the amount as it is the type of income. This year, you have no earned income, even though you have $6345 of taxable income. You cannot get a refund this year.

However, if the state withhold federal income  tax on your unemployment, you will have to file a return to get the withholding refunded to you, even though you are not required to file a return.

[Carl]

"Last year I made 12000"  
Totally irrelevant to the question at hand. What you made last year has nothing to do with this year.
If your W-2 is your only source of income for 2017, then if any taxes were withheld the only reason you would file a return would be to get those withheld taxes refunded to you. However, if you chose not to file a return, the IRS will have no problem keeping those withheld taxes.

[Hal_Al]

Did the state withhold taxes on your unemployment? If so, you will have to file a return to get the withholding refunded to you, even though you are not required to file a return.