Age is NOT one of the requirements of when you must file 1040 federal income tax return.
As long as you are still breathing and have the required taxable income amounts you will be required to file a 1040 federal income tax return and pay any income taxes that may be due on the taxable amount of your gross worldwide income.
Go to the IRS gov website and use the search box for Do You Need to File a Federal Income Tax Return
To determine if you need to file a Federal Income Tax return for 2009 answer the following questions:
Occasionally, individuals have onetime or infrequent financial transactions that may require them to file a Federal Income Tax return. Do any of the following examples apply to you?
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