A single taxpayer has no gross income for the year and is not claimed as a dependent by anyone else. Which statement about their filing requirement is most accurate?
Practise this Enrolled Agent question free, then download the PDF, watch the video walkthrough, or unlock timed mock exams for the full web bank.
AThey must file if they received any government benefits during the year.
BThey must file to avoid losing their standard deduction.
CThey are generally not required to file a federal income tax return.
DThey must file because all taxpayers with a Social Security number must file annually.
✓ Correct answer: C. They are generally not required to file a federal income tax return.A taxpayer's obligation to file is triggered when gross income meets or exceeds the filing threshold (roughly the standard deduction amount for their filing status and age); a taxpayer with no gross income generally has no filing requirement, though they may choose to file to claim refundable credits.
Keep practising. Use the free Enrolled Agent PDF, watch the YouTube walkthrough, or unlock all 10 web questions with timed mock exams.
Free practice here. Timed mocks when you are ready.
Study the Enrolled Agent Exam Prep free question explanations, download the PDF, then unlock timed mock exams on the web when you want exam-day practice.