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The minimum income for filing taxes varies. A single woman younger than 65 who is not claimed as a dependent must file taxes if her income exceeds $9,350. A woman younger than 65 who is claimed as a dependent must file when her income exceeds $5,700; a self-employed man must file when his exceeds $400. These limits apply only to federal taxes. Check with your state for local income limits.
Source:
Internal Revenue Service: Do You Need to File a Federal Income Tax Return?
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