A person making less than a certain minimum, generally does not have to file any personal income taxes. For example, for a single tax payer the minimum for 2019 is $12,200.
However, if the taxpayer is a sole proprietor with business expenses, does that rule still hold true? In other words, let's say the taxpayer is a shopkeeper who started a new shop in 2019 and had receipts of $50,000 and expenses of $40,000 so that for the entire year they made $10,000 but that was their only income. Does the shopkeeper still need to file a form 1040?