<prompt> Human: First, I have a small side question. If someone got a small holiday bonus of 150 in cash, would they have to report it when they do taxes?So my question is, if someone makes less than the standard deduction exemption 10400 for the normal W2, single no dependents case How come they dont have to file at all just because their taxable income will be 0?I would think that the IRS would still want you to file, and show documentation proof that you made less than that amount, as well as to have you on record and in their file.  <response>: Because they dont owe anything. Its not like the IRS has no clue what you made. Your company still reports it. 