Yes I file taxes every year but theoretically, nix, if you don't have more than 4k in income, but it is elegant to file even if it is zero. It is normally a superior idea for numerous reasons. Many people who may not file a return will benefit substantially. Make sure that you must file a tax return if your income is above a certain level. The amount of tax varies depending on filing status, type of income you receive and the age.
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