When does an individual start reporting income tax?

Question

When he is a certain age, or when he makes a certain amount a year?

Answer 1

When your income exceeds the filing requirement for your status.

For some people, this can be as little as $400 for the year.

Note:  A friend's 5 year old had to file a return one year.

Answer 2

The is no certain age or income limit.

It can be as little as $108.28, (church employee exempt from SS and Medicare) if you are employed. And, in even rarer cases you must file even if you do not have any income (in this case you would have had to file before and need to recapture income from previous years).

I have prepared a tax return for someone as young as two years old. It all depends on the circumstances.

Hope this helps.