Jamarcus, a full-time student, earned $3,100 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 $341 of federal income tax from his summer pay. Is Jamarcus required to file a tax return? Should Jamarcus file a tax return?

multiple choice

• He is not required to file an income tax return because his gross income of $3100 is well below the gross income threshold for a single taxpayer ($12950 for 2022). He should still file a tax return to receive a refund of the $341 previously withheld.
• He is required to file an income tax return regardless of income and should file a tax return.
• He should compulsorily file a tax return because his gross income of $3,100 is well below the gross income threshold for a single taxpayer.
• He is not required to file a tax return as the refund of $341 previously withheld will be automatically credited to his bank account.