Here are the criteria ------ directly from the IRS website:

You must file a federal income tax return if your income is above a certain level; which varies     depending on your filing status, age and the type of income you receive.

Your filing status is Single and you're either of the following:

• younger than 65 with gross income of $10,400 or more
• 65 or older with gross income of $11,950 or more

Your filing status is Married Filing Jointly and you are any of the following:

• you are both younger than 65 with a combined gross income of $20,800 or more
• only 1 spouse is 65 or older and together you have a combined gross income of $22,050 or more
• you are both 65 or older with a combined gross income of $23,300 or more

Your filing status is Married Filing Separately and you are any age with gross income of $4,050 or more.

Your filing status is Head of Household and you are either of the following:

• younger than 65 with gross income of $13,400 or more
• 65 or older with gross income of $14,950 or more

Your filing status is Qualifying Widow(er) with dependent children and you are either of the following:

• younger than 65 with gross income of $16,750 or more
• 65 or older with gross income of $18,000 or more

If someone else can claim you as a dependent, you must file a return if you have any of the following:

• unearned income (dividends,interest) more than $1,000
• earned income (like wages)  more than $6,200
• gross income more than the larger of $1,000 or earned income (up to $6,200) plus $350

There are some instances when you may want to file a tax return even though you are not required to do so. Here are some reasons why you may want to:

1. Federal Income Tax Withheld  You should file to get money back if Federal Income Tax was withheld from your pay, you made estimated tax payments, or had a prior year overpayment applied to this year's tax.
2. Earned Income Tax Credit  You may qualify for EITC if you worked, but did not earn a lot of money.  EITC is a refundable tax credit; which means you could qualify for a tax refund.
3. Additional Child Tax Credit  This refundable credit may be available to you if you have at least one qualifying child and you did not get the full amount of the Child Tax Credit.
4. American Opportunity Credit  The maximum credit per student is $2,500 and the first four years of postsecondary education qualify.
5. First-Time Homebuyer Credit  You may need to repay the 2008 Homebuyer Credit. 
6. Health Coverage Issuse  All individuals are required to have health insurance.  Some individuals may be getting health insurance thru the Marketplace and my be eligible for a premium tax credit. If you have recieved advance credit payments, you will need to reconcile that on your return.
7. You had net self-employment income of $400 or more. 

There are a variety of places that had help with filing returns for free or at low cost to include the following: free Volunteer Assistance, IRS Free file and AARP Foundation Tax-Aide.