A single individual with a gross income of $10,000 is required to file a tax return. What is the correct reason?

The correct reason for why a single individual with a gross income of $10,000 is required to file a tax return is that the income exceeds the filing threshold of $9,500. The IRS sets annual income thresholds that determine whether an individual must file a tax return, and these thresholds can vary based on filing status and age. For a single filer under 65, the income threshold for requiring a tax return filing is indeed set at $9,500, so earning $10,000 places the individual above this threshold.

While being under 65 is relevant, it is not the sole reason for needing to file. The presence of dependents typically relates to filing requirements in different scenarios or for specific tax credits rather than triggering a filing requirement in this income context. Lastly, receiving a W-2 form indicates income earned from employment but does not directly determine the filing requirement if the income does not exceed the specific threshold. Thus, exceeding the threshold is the decisive factor in this case.