Volunteer Income Tax Assistance (VITA) Certification Practice Test

According to the filing requirements, is Wendy required to file a tax return?

1. Yes

2. No

3. Only if she expects a refund

4. Yes, but only for state taxes

The correct answer is: Yes

Wendy is required to file a tax return if her situation meets specific criteria established by the IRS, which can include factors such as her income level, filing status, and age. Generally, individuals must file a tax return if their gross income surpasses a certain threshold. In this case, the correct choice reflects that Wendy falls into a category where filing a federal tax return is mandatory based on the prescribed income thresholds, regardless of whether she expects a refund or the nature of her tax, be it federal or state. It's important to note that expectations for refunds do not influence the requirement to file, and state tax obligations differ from federal requirements, meaning that the necessity to file at the state level does not negate the requirement for a federal return. Understanding these distinctions helps clarify why filing obligations exist beyond just the interest in receiving a refund or focusing solely on state taxes.