Does all wages and salary income have to be reported on a federal return?

Are you asking what is required by laws and regulations? The answer is yes. Wages and salary income is reported to you on form W-2 from your employer and a copy of such form will be sent to the IRS. The Internal Revenue Service will match up what you put on your tax return with all forms that are sent to them and if they don't match you will have a problem. This problem will be told to you by the IRS along with additional taxes, penalties and interest about 2-3 years after your return is processed. The penalties and interest can be substantial so you never under report your income.