Tax Expert Noel Spencer: Minimum for Filing Tax Return

The minimum amount for SINGLE persons filing ($10,400.0).
Even if you don't have to file, you should file a federal income tax return to get money back if any of the following conditions apply.
1. You had federal income tax withheld or made estimated tax payments.
2. You qualify for the earned income credit. See chapter 36 for more information.
3. You qualify for the additional child tax credit. See chapter 34 for more information.