You don't need to file a tax return unless you have self employment income greater than $400 or total income of less than $10,400 single or $20,700 married.
For more information, follow this link: IRS Do I Need to File
If you are low income and do need to file, I suggest you try to prepare your tax return using the Free File Edition. While the name is similar to Free Edition, there are no upgrades if you need to report unemployment income or other benefits.
You qualify if:
Make less than $34,000 a year or
Qualify for the Earned Income Credit or
Active military making less than $66,000
For more information, follow these links: Free File
Program and IRS
Free File Alliance.
To get started, click here: www.taxfreedom.com.