Dependents - Income Filing Requirements

If your parent (or someone else) can claim you as dependent, use the information below to determine if you must file a tax return. Keep in mind that if either federal or state taxes were withheld from your paychecks, only by filing a return can you receive a refund for any amounts due back to you. Refer to the IRS Form 1040 Instructions and IRS Publication 501 for additional information.

 

• Federal Form 1040 Instructions
• IRS Publication 501 - Exemptions, Standard Deductions and Filing Requirements

 

Earned income includes wages, tips, and taxable scholarship and fellowship grants. Unearned income includes taxable interest, ordinary dividends, and capital gains distributions. Gross income is the total of your earned and unearned income.

 

If your gross income was $3,650 or more, you usually cannot be claimed as a dependent unless you were under age 19 or a student and under age 24. For details, see IRS Publication 501.

 

Single Dependents
Were you either age 65 or older or blind? If not, then you must file a return if any of the following apply:

1. Your unearned income was over $950.
2. Your earned income was over $5,800.
3. Your gross income was more than the larger of
   1. $950, or
   2. Your earned income (up to $5,500) plus $300

 

If you were blind or age 65 or over, you must file a return if any of the following apply:

1. Your unearned income was over $2,400 ($3,850 if 65 or older and blind)
2. Your earned income was over $7,250 ($8,700 if 65 or older and blind)
3. Your gross income was more than the larger of
   1. Your earned income (up to $5,500) plus $1,750 ($3,200 if 65 or older and blind)
   2. $2,400 ($3,850 if 65 or older and blind)

 

Married Dependents
Were you either age 65 or older or blind? If not, then you must file a return if any of the following apply:

1. Your unearned income was over $950.
2. Your earned income was over $5,800.
3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
4. Your gross income was more than the larger of
   1. $950, or
   2. Your earned income (up to $5,500), plus $300.

 

If you were blind or age 65 or older then you must file a return if any of the following apply:

1. Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
2. Your earned income was over $6,950 ($8,100 if 65 or older and blind).
3. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
4. Your gross income was more than the larger of
   1. $2,100 ($3,250 if 65 or older and blind) or
   2. your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).