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For a federal return, see Tables 1, 2, and 3 on pages 2, 3, and 4 of Publication 501:

http://www.irs.gov/pub/irs-pdf/p501.pdf

For state return requirements, consult the instructions that came with your state tax forms or the web site of your state tax department.

Even if you are not required to file, if you had any income tax withheld you should file to get a refund.

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Q: How much do you have to make before filling for taxes?
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