The question is a bit unclear, but it seems like you are asking who is required to file Form 1040. Form 1040 is the U.S. Individual Income Tax Return, and it is typically filed by individuals who are U.S. citizens or residents for tax purposes. You must file this form if your income exceeds certain thresholds set by the Internal Revenue Service (IRS), regardless of your age. The income thresholds can vary depending on your filing status (single, married filing jointly, head of household, etc.) and your age. It's important to note that there may be other specific circumstances or types of income that require individuals to file different tax forms or additional schedules. It is advisable to consult with a tax professional or refer to the IRS guidelines to determine your specific tax filing obligations.