To determine if a taxpayer must file a return, which of the following is NOT needed?

To determine if a taxpayer must file a return, their place of birth is not needed. The essential factors for determining filing requirements generally include the taxpayer's income for the year, their filing status, and their Social Security number.

The income level is critical, as it helps identify whether a taxpayer meets the thresholds that necessitate filing a return. The filing status (such as single, married filing jointly, etc.) is also essential because it affects the income thresholds and the tax rates that apply. The Social Security number is important for identification purposes and is required to accurately submit tax information to the IRS.

In contrast, a taxpayer's place of birth does not impact the requirement to file a return and is irrelevant to the tax filing process.