What is the minimum earnings that require us to file a tax return?

While the minimum income - however earned - is $600, you don't actually owe any tax until a much, much higher amount. However, you should always file your return, even (or especially) if you have no tax payment obligation or even requirement to file. Simply, many benefits one receives, Earned income Credit, the recent Tax Stimulus Payment to name a few, require a return to have been filed. Do it. Additionally, most tax return preparers have hundreds of stories of people not filing and actually having substantial refunds coming...some of which were lost because the return needed to claim them was filed too late! Appealing to your common sense: Especially if you owed them no $ and even more true if they actually owe you -- do you think the IRS would allow you to NOT file a return if it wasn't actually good for them!