VITA Tax Basics Practice Exam

To determine whether Henrietta and Javier need to file a tax return based on their combined income, it is essential to understand the income thresholds and filing requirements established by the IRS. Generally, individuals are required to file a tax return if their gross income exceeds a certain limit, which varies depending on filing status, age, and type of income.

In this case, if their combined income does not meet or exceed the federal filing threshold for their specific situation (married filing jointly, age, etc.), they would not be obligated to file. The threshold can change annually, so having knowledge of the current limits is crucial.

The rationale behind the correct option is that it accurately reflects the general requirement for filing a tax return. Individuals are not compelled to file if their income falls below the specified limits, making it possible for Henrietta and Javier to choose not to file, regardless of their marital status or the desire for a refund. Therefore, if their income is low enough, they can indeed opt not to file a return.