So my cousin is the same age as myself and with tax time coming around, he's wondering if he needs to file taxes. I told him i'd research it for him, and here I am . He is 22, living at home with his folks (my aunt and uncle) and made just shy of $7,000 in 2010. My aunt says he doesn't need to file anything under $7000 and that also (this way) she can claim him as a dependent...though my uncle and my pops (his uncle (lol)) say that you should report it nevertheless, just in case. If it makes any difference; we're both in California.