Dependents - Income Filing Requirements
1

File if you received income (earned or unearned):

Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

If your gross income was $4,200 or more, you usually can't be claimed as a dependent unless you're a qualifying child. For details, see page 10 of IRS Publication 501.

File if you want your refund:

If either federal or state taxes were withheld from your paycheck, you must file a return in order to collect any refund amount(s) you may be entitled to.

Refer to IRS Instructions for Form 1040 and 1040-SR and IRS Publication 501 for additional information.

File even if you are a dependent on another return (and meet certain conditions):

If your parent (or someone else) can claim you as a dependent, use the information below to determine if you must file a tax return.

Single dependents--Were you either age 65 or older or blind?
    No. You must file a return if any of the following apply:

  1. Your unearned income is more than $1,100.
  2. Your earned income was over $12,400.
  3. Your gross income was more than the larger of --
    a. $1,100, or
    b. Your earned income (up to $12,050) plus $350.
    Yes. You must file a return if any of the following apply:
  1. Your unearned income is more than $2,750 ($4,400 if 65 or older and blind).
  2. Your earned income was more than $14,050 ($15,700 if 65 or older and blind).
  3. Your gross income was more than the larger of --
    a. $2,750 ($4,400 if 65 or older and blind), or
    b. Your earned income (up to $12,050) plus $2,000 ($3,650 if 65 or older and blind).

Married Dependents--Were you either age 65 or older or blind?
    No. You must file a return if any of the following apply:

  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $1,100.
  3. Your earned income was more than $12,400.
  4. Your gross income was more than the larger of --
    a. $1,100, or
    b. Your earned income (up to $12,050), plus $350.
    Yes. You must file a return if any of the following apply:
  1. Your unearned income is at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $2,400 ($3,700 if 65 or older and blind).
  3. Your earned income was more than $13,700 ($15,000 if 65 or older and blind).
  4. Your gross income was more than the larger of --
    a. $2,400 ($3,700 if 65 or older and blind), or
    b. Your earned income (up to $12,050) plus $1,650 ($2,950 if 65 or older and blind).

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