Your requirement to file a tax return is determined by your gross income, filing status and age.
For example, if your filing status is Single and at the end of the year you were under 65, you must file a return if your gross income is at least $9350. Even if your income level is below $9350, there are other factors that could require you to file a return. If you have at least $400 in net earnings from self-employment, if you received advance earned income credit payments, social security or medicare taxes are due on tip income not reported to an employer are a few of the factors that would require you to file a tax return. A professional tax preparer such as a CPA can help you determine your obligation to file a tax return.