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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.
Also note that if you are filing under the married filing jointly status, and you didnât live with your spouse at the end of the year and your gross income was at least $4,050, you must file a return regardless of your age. When determining whether you need to file a return, you donât include tax-exempt income when figuring your gross income. Also the minimum income thresholds for requiring a tax filing for those who are self-employed (e.g freelancers or S-corp owners) is $400.