Self$-$Study Problem $1\mathrm{.}4$

Select "Yes" or $"$No$"$ regarding whether the following taxpayers are required to file a return for $2022$ in each of the following independent situations:

ItemDescriptionFiling Required?$1.$Taxpayer $($age $45)$ is single with income of $$10,000.$

YesNo

$2.$Husband $($age $67)$ and wife $($age $64)$ have an income of $$26,000$ and file a joint return.

YesNo

$3.$Taxpayer is a college student with a salary from a part$-$time job of $$6,500.$ She is claimed as a dependent by her parents.

YesNo

$4.$Taxpayer has net earnings from self$-$employment of $$4,000.$

YesNo

$5.$Taxpayers are married with income of $$15,900$ and file a joint return. They expect a refund of $$600$ from excess withholding. Assume both taxpayers are under age $65.$

YesNo

$6.$Taxpayer is a waiter and has unreported tips of $$450.$

YesNo

$7.$Taxpayer is a surviving spouse $($age $48)$ with a dependent son $($age $18)$ and income of $$24,800.$