For the 2014 tax year, the minimum income requirement for federal tax purposes was greater than $5,000 for most individuals. However, a variety of factors go into determining filing requirements, including age, marital status and composition of household. Additionally, each state has different local rules regarding taxation.
For 2014, individuals earning less than $5,000 may have been required to file a return if they owed Alternative Minimum Tax, received distributions from a Health Savings Account, had self-employed income over $400 or a variety of other criteria. A tax professional can provide personalized guidance regarding taxes owed and forms to be filed.