Generally speaking, if you have been employed and had federal taxes withheld, you should file. If you made less than $400, you are not required to file. However, there are certain guide lines you should be aware of. For example: 1) If you were self-employed such as an independent contractor, and made at least $400 2) You have one qualifying child and did not get your full child tax credit 3) If you are a first time homebuyer 4) If you did not receive an economics stimulus payment from 2008, it would be towards your benefit for all the above reasons to file. There are other qualifying factors that determine if you should file and can be found at the IRS website.