Does a 14 year old sales associate at a chain department store who earns 1000 dollars per year need to file a Federal Income Tax Return?

For 2004, a 14-year-old would not need to file a federal tax return if he/she had only $1000 in earned (from a job, for example) income. If there is any bank interest or investment income, the answer becomes more complicated. He/she may want to file a federal tax return (1040EZ) to receive a refund of any federal tax withholding from the earnings.