When is a taxpayer required to file a tax return?

A taxpayer is required to file a tax return when their gross income exceeds the filing threshold that is determined by their filing status. The filing thresholds vary based on factors such as age, filing status (single, married filing jointly, head of household, etc.), and whether the taxpayer is claimed as a dependent on someone else's tax return. It's important for taxpayers to be aware of these thresholds as they dictate the minimum income level at which filing a return becomes mandatory.

While receiving a W-2 form is indicative of earning income, it alone does not create an obligation to file unless the income exceeds the relevant threshold. Similarly, having self-employment income does require filing a return, but only if the gross income from self-employment exceeds the threshold. The stipulation to file every year regardless of income does not apply, as taxpayers may not need to file if their income remains below the threshold set by the IRS. Understanding these parameters helps taxpayers remain compliant with tax laws and avoid potential penalties.