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If you are a dependent, single and under age 65, you do not have to file a federal income tax return if your only income is W-2 earned income and less than $6,300.
You may file, if you had federal withholding, to get a refund.
See the screenshot below.
Note: 1099-MISC or Self-employed persons.
- If you are self-employed in a business that provides services (where products aren't a factor), your gross income from that business is the gross receipts.
- If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold.
- In either case, you must add any income from investments and from incidental or outside operations or sources.
- You must file Form 1040 if you owe any self-employment tax.
Check with your state department of revenue for their filing requirement.
See the screenshot below for filing requirements for Oregon.
[Information added 4-11-16 11:57 am PST]
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