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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 they are 65 or older, their gross income has to be $11,200 or more. For married couples filing together, they need to file their taxes if they are both under the age of 65 and their gross income is $19,500 or more. If just one of them is under 65 and they have a gross income of $20,650, they need to file as well.