When don't you have to file taxes?

Answer 1

You do not have to file taxes with the IRS if you have received no income for a tax year, or if you made below the minimum requirement for filling. The minimum requirement income for 2007 was around $8000.00.

Answer 2

You really can't even try to file until February 15th. Prior to that date you must make every reasonable effort to obtain a W-2 from your employer, who is required to mail or otherwise deliver your W-2 to you no later than January 31st. Also, you need any of the other forms (like 1099, from banks, etc), and if you do file withhout them, there are additional forms you need to provide so the IRS can find out why whoever was to provide them didn't. Obviously this can delay the processing of your return....and if the amounts you showed don't exactly match what is filed (and employers frequently have some year end changes that will make your last stub in accurate), you would have to file an amended return to correct it...or expect nasty-grams! Finally, if your wanting to do so early because you have a large refund coming...especially if that is common for you...you should file a new Form W-9, to change the amount of withholding being done so your not always having too much taken out of your check through the year.