What is the minimum amount needed to report a w2?

[sceptre2017]

When filing a tax return you must include all of your income regardless of the amount, and even if the addition of the income hurts your refund position. This is especially true this year with the passage of the PATH ACT Protecting Americans against Tax hikes. Many people's returns will be delayed if they have EIC or the Additional Child Tax Credit. If you have this and leave off a W-2, then you refund can be significantly delayed while the IRS makes sure your return is correct. In addition, if the IRS finds that you purposely left off income to benefit a position like the EIC, you can be barred from claiming the EIC for several years.