<human>:  What are the rules for filing taxes in the US?
<bot>: In the US, all citizens and residents are required to file taxes every year. Rules for filing taxes vary based on your filing status, income, and other factors. Generally, individuals must file a return if their gross income exceeds a certain amount set by the IRS for their filing status. Self-employed individuals must also report their earnings regardless of income. You must also report all income, regardless of source, on your tax return. Other filing requirements include reporting any deductions you took with the correct forms, accounting for credits or adjustments to income, and correctly submitting payment with your tax return.