Linda unless you have over $600.00 of RECORDED income, you do not even have to file income taxes. This is a very low amount, but there are people like full time mothers that stay at home and raise the kids or homeless people that have no income. It isn’t like you have to report to the IRS. Let me give you an example, if I contract with a company to do some work and I make $2,000.00 while working for that company at the end of the year they send me a 1099 form and they also send one to the IRS. That is recorded income. You can also go to http://www.irs.gov and they have a whole lot of questions and answers.