It depends. Whether you owe income taxes depends not only on your wages, but on all of your income. If your gross income is below the filing threshold for your filing status, you’ll obtain a full refund as long as you file a tax return. What’s more, you may be eligible to a refundable earned income tax credit (EITC). Again, you must file a return to claim the EITC.
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.