McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 75

Jamarcus, a full-time student, earned $2,500 this year from a summer job.He had no other income this year and will have zero federal income tax liability this year.His employer withheld $300 of federal income tax from his summer pay.Is Jamarcus required to file a tax return? Should Jamarcus file a tax return?