Hi,
Hope someone can help.
I am going to professional school. My wife and I have three children and are living completely off student loans. We had no income in 2006 that had a W2 attached to it. That is, the only income we made was off eBay and odd end jobs throughout the year.
Do I need to file taxes for 2006?

The following site answers questions concerning federal tax returns.

Do You Need to File a Federal Income Tax Return?

If you made more than $400.00 from Ebay and the odd end jobs, then you will need to file a federal tax return.

There are also other guidelines on the site above.

Agree, unless you are a F-1 visa holder. If so, then you are NOT liable for self-employment taxes and your threshold for filing is $3,300, not $400.