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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 65 or older, your gross income needs to be $13,950 or more for you to file. If you are a widow/widower with dependent children you would qualify to file taxes if you are younger than 65 with a gross income of $15,700 or more.