<p>If your income is more than $400, and it is classifiable as self-employment, you have to file taxes so that the self-employment part gets paid. This is money that goes into the social security and medicaid system so that you can collect from that system in the future.</p>
<p>If your income is not classifiable as self-employment, and your employer has taken out the social security and medicaid part for you, then you don’t need to file a federal tax return unless federal taxes have also been taken out and you want that money back provided you didn’t earn more than that $5950 figure.</p>
<p>What the deal is with your state/city is a whole other thing. You need to find out what those rules are for income tax.</p>