must I file if I have only $200 of business income

[Anonymous]

do you have any other income  - interest, dividends, unemployment comp, etc?

[rjs]

If $200 of business income is your only income of any kind for the year, you are not required to file a tax return.

You can use the calculator at the following link on the IRS web site to see if you have to file a tax return.

Do I Need to File a Tax Return?

[rjs]

If you do file a tax return, you must report all your income, including the $200 of business income.