<prompt> Human: Ive read that any amount below a certain annual income I cant remember 10K- 14K, these people are not required to file taxes. Is this true? Im not employed and Im a full time student. I just dont want to find out later on I owe a couple grand. Thanks a lot!  <response>: You should realize the gains if possible and be taxed on them at 0 now so you get the step up in basis and avoid taxes later. 