Intuit Academy Tax Practice Exam 2025 - Free Tax Practice Questions and Study Guide

For the tax year 2022, a single taxpayer under the age of 65 is required to file a tax return if their gross income meets or exceeds the filing threshold, which in this case is $12,950. This requirement is based on federal tax law, which mandates that taxpayers must file a return if their income is above certain levels, ensuring they are taxed appropriately based on their earnings.

Gross income includes all income received in the form of money, goods, property, and services that are not exempt from tax. If a taxpayer’s gross income equals or exceeds this threshold, they have the obligation to file their federal tax return in order to report their income and any potential tax liability, as well as to claim any available credits or refunds.

While some individuals might think about their state tax filing requirements, the federal filing requirement takes precedence in this scenario. The option about choosing not to file is incorrect as it overlooks the obligation that comes with reaching the filing threshold, and merely indicating that they do not need to file ignores their actual requirement. Therefore, filing a tax return becomes essential for compliance with IRS regulations.