Intuit Academy Tax Practice Exam 2026 – All-in-One Guide for Exam Mastery!

A taxpayer is not required to file a tax return under various circumstances, which is captured by the correct choice.

When a taxpayer's income falls below the established filing thresholds set by the IRS, they are not obligated to file a tax return. These thresholds take into account factors like filing status and age, essentially determining if a taxpayer's income is high enough to necessitate filing.

Additionally, if a taxpayer has no taxable income, they are also generally not required to file. This scenario includes individuals whose income may consist solely of non-taxable sources, thus not reaching the level that requires a return.

Another consideration is age. For those under 18, there may be specific conditions under which they do not have to file, particularly if their income is below the threshold.

Consequently, since any of these situations can independently result in a taxpayer not needing to file a return, selecting the statement that encompasses all these aspects provides a comprehensive understanding of the criteria involved.