You must file a tax return if you had net earnings from self–employment of $400 or more. Net earnings from self–employment is your total self–employment income less the expenses paid in operating your trade or business, multiplied by 92.35%.

If you are an individual who may be claimed as a dependent on another person's return, you are subject to specific filing requirements.

You must file a tax return if you received any amount of advance earned income credit payments from your employer during the year, or if you owe any taxes, such as social security tax and Medicare tax on tips or group life insurance, alternative minimum tax, tax on qualified retirement plans including an Individual Retirement Account, tax on an Archer Medical Account, or tax from recapture of an education credit, investment credit, low income housing credit, federal mortgage subsidy, qualified electric vehicle credit, or the Native American employment credit.

Special filing requirements may apply to U.S. citizens who are residents of Puerto Rico or who have income from U.S. possessions. Order Publication 570 for additional information.

Generally, you must file a tax return if you are a nonresident alien with income from sources in the United States.

Even if you are not required to file a tax return, you should file a return if you are due a refund. This is the case for individuals who may be eligible for certain tax credits that could mean money back from the IRS. The same is true if you had a job, didn't meet the earnings filing threshold, but your employer withheld payroll taxes.

The only way you can get the money, whether from credits or overpaid withholding, is to file a tax return.