small (below $15) amounts of income : you are encourage but not required to declare.

If you move a lot, be careful. It’s probably better to have fewer residential addresses known to IRS. The more address they know, the more overhead you get.

I paid $260 before discount.
$90 basic filing
$60 NY — seperate filing forms
$50 NJ — separate filing forms
$30 W7 form to apply for ITIN ie income tax identification number
$30 optional insurance