I have a question regarding my first tax return and if I’m required to file. In 2017 I earned $4,000. I didn’t file, since I would only have received a $15 refund and I didn’t have a filing requirement. Can I file this year without having filed the previous year?
Yes. You may file a first-time return this year even though you didn’t file in the prior year. You weren’t required to file a federal return last year.