Which of the following is a requirement for filing a tax return?

Filing a tax return is primarily determined by your income level, specifically whether it exceeds certain thresholds established by the IRS. These thresholds can vary based on factors such as your filing status, age, and type of income received. If your income surpasses the designated limits, filing a tax return is generally required to report that income and potentially pay any taxes owed. This is paramount in ensuring compliance with tax laws and can also impact your eligibility for various tax credits or refunds.

While having health insurance coverage can influence aspects of your tax return, especially concerning the Affordable Care Act mandates, it is not a baseline requirement for filing. Similarly, age alone does not mandate the need to file a return; individuals under 21 may still need to file if their income meets the specified threshold. Lastly, being a citizen or resident alien is essential for tax purposes but does not, by itself, determine the requirement to file a return; individuals in these categories may still not be obligated to file based on income levels.