You're generally not required to file a federal return if your income is below the filing threshold ($14,600 for single filers in 2024), but you might still want to. If any tax was withheld from a paycheck or bank account, filing is the only way to get a refund. If you have a qualifying child and earned at least some income, you may be eligible for the refundable Earned Income Tax Credit. Filing also starts the 3-year statute of limitations running — if you never file, the IRS can audit you indefinitely. There's no penalty for filing when you don't need to, but there can be a significant benefit.