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Quick Answer. How much someone has to earn before being required to file a federal tax return depends on age and filing status, according to the IRS. For most taxpayers with a single filing status under 65 at the end of 2014, gross income must be at least $10,150. Continue Reading.
If you are older than 65, you must file if your taxable income is over $11,200. To file as a head of household, you must have at least one dependent and not be married. If you use this filing status, you must file a tax return if you are less then 65 years old and have at least $12,500 in taxable income. If you are older than 65, the threshold increases to $13,950. Married couples can chose to file a joint return or two separate returns.