Tax Resources

Not required to file income tax

Who does not have to file federal income tax return?

Under the Internal Revenue Code, some people with earned income are not required to file income tax return. Wage earners who earn less than the minimum gross income are not required to file income tax that year.

Gross income description

What is gross income? Gross income, for purposes of the IRS tax filing requirements, means all income a tax payer received during the tax year that was not exempt from taxation.

What does gross income include?

The most common types of gross income items include:

  • wages,
  • bartering income,
  • interest earned,
  • dividends,
  • bonuses,
  • commissions,
  • farm and rental receipts,
  • capital gains,
  • proceeds from illegal transactions,
  • prizes,
  • gambling winnings,
  • royalties,
  • alimony (or maintenance), and
  • unemployment benefits.

Tax Questions