Which of the following actions is NOT typically required for filing a tax return?

Filing a tax return is primarily based on specific requirements outlined by the IRS, including income levels, potential credits claimed, and types of income earned. Being audited by the IRS is an event that occurs after a return has been filed and does not influence whether a return needs to be filed in the first place.

The IRS sets particular income thresholds; when an individual's income exceeds those thresholds, they are required to file a return. Similarly, claiming certain tax credits often necessitates filing to ensure eligibility and to facilitate receiving any refunds or credits owed. Self-employment income also mandates filing a return, as it generally requires reporting income and paying taxes on that income.

Therefore, an audit is not a prerequisite for the filing of a tax return, making it the option that is not typically required for filing.