Answer:
Yes when you would have taxable income in the lowest tax bracket yes you would have a federal income liability when your income tax return has been completed correctly to the line on your 1040 federal income tax return that says taxable income Line ? ? ?
Then the next line says amount of income tax form 1040 line 44 $1 dollar and could be more than $1.
And the amount of your income liability would start at 1 dollar and increase from that point depending on the how much taxable income you have on the taxable income line of your 1040 income tax return.