The requirement to file IRS forms depends on various factors such as the individual's income, filing status, and age. Generally, U.S. citizens, resident aliens, and certain non-resident aliens must file tax returns with the IRS if their income meets certain thresholds. The specific forms and filing requirements can vary based on the individual's situation. It is recommended to consult the IRS website or seek professional advice for accurate and up-to-date information regarding tax obligations and filing requirements.