Not everyone is required to file an income tax return each year. Generally, you do not need to file a federal tax return if your total income for the year does not exceed certain thresholds.

Gross income thresholds
Most taxpayers are eligible for the standard deduction. The standard tax deduction amounts that you're eligible for are primarily determined by your age and filing status and increase each year based on inflation. Taxable income is calculated by subtracting standard deductions and other possible deductions from gross income. As long as you don't have a type of income that requires you to file a return for other reasons, like self-employment income, generally you don't need to file a return as long as your income is less than your standard deduction. For example, you don't need to file a federal tax return if all of the following are met:

1. Under age 65
2. Single
3. Don't have any special circumstances that require you to file
4. Earn less than the standard deduction for a single taxpayer

If you only get Social Security benefits
In most cases, taxpayers whose only income is Social Security benefits do not have to file income tax returns because their taxable income is counted as $0. However, if you are married but file a separate tax return from your sopuse who you lived during the year, you will have to include at least some of your Social Security benefits in your taxable income to see if it is greater than your standard deduction.

How to find out if your Social Security benefits are taxable
Unless you are only receiving Social Security benefits, you should check to see if you have tax-exempt income, even if you don't have any other taxable income. If you have tax-exempt income, your benefits may be taxable. See below for details:

1. For single people, your Social Security benefits aren't taxed if your provisional income is less than $25,000. The threshold is $32,000 if you're married and filing a joint return.
2. If your provisional income is between $25,000 and $34,000 for a single filer, or from $32,000 to $44,000 for a joint filer, then up to 50% of your Social Security benefits may be taxable.
3. If your provisional income is more than $34,000 on a single return, or $44,000 on a joint return, up to 85% of your benefits may be taxable.

When a dependent may need to file a tax return
Taxpayers who are claimed as a dependent on someone's tax return are subject to different IRS filing requirements. A tax return is necessary when their earned income is more than their standard deduction. The standard deduction for single dependents under age 65 and not blind is the greater of:

1. $1,100 as of 2021
2. Or the sum of $350 plus the person's earned income, up to the standard deduction for an unclaimed single taxpayer which is $12,550 as of 2021.

A dependent's income can be "unearned" when it comes from sources such as dividends and interest. When a dependent's unearned income is greater than $1,100 in 2021, the dependent must file a tax return.

When you may want to get a tax refund
There are years when you might not be required to file a tax return but may want to. If you have federal taxes withheld from your paycheck, the only way you can get a refund when too much was withheld is submitting your tax return.

For example, if you are a single taxpayer who earns $5,500 during the year, with $750 withheld for federal tax, then you are entitled to a refund for the entire $750 since you earned less than the standard deduction. Since the IRS doesn't automatically issue refunds without a tax return, you should file your tax return if you want to claim any tax refund due to you.