Yes, another bogus "Amendment" not only adding to but contrary to the core Constitution, passed in the infamous year 1913 leading up to the Federal Reserve Act, which two things in tandem have allowed the Jєωs to fleece the American public and completely take over the country.  Woodrow Wilson will go down as the worst President in US history, and there's solid evidence he was being blackmailed over adultery (which back in the day would have been a huge deal).  Then of course, he got the US into World War I, which was just a setup for World War II, and Jєωιѕн world domination, not to mention having turned a blind eye to US Jєω bankers financing the Bolshevik Revolution.  That lying scuм campaigned in 1916 on having kept the US out of WWI (with the slogan "He Kept Us Out of War"), only to immediately declare war in 1917 after he had won re-election.

You don't have to file if you don't have enough income to be taxable, unless you want to claim a refund for taxes deducted from that small amount during the year.

Right.  I think this would pertain to, say, kids, who make under the $12,000 standard deduction ... so it would exclude only people like that.  This is going nowhere though.

IRS sez:

That's only for self-employed: