There is no minimum to file taxes, but those who make above a certain amount must file taxes, the amount of which varies each year and is based on the person's deduction and exemptions. Self-employed people who made over $400 must also file a tax return, according to the IRS.
If a person's income does not exceed the deductions and exemptions, then that person doesn't have to file because no taxes are owed, according to Turbo Tax. However, the person can still file in order to claim any credits that are qualified for to receive a refund. For example, single people don't need to file if they made less than the standard deduction plus one exemption.