Filing Requirements(p3)

Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind.

The following sections apply to dependents with:

• Earned income only,
• Unearned income only, and
• Both earned and unearned income.

To find out whether a dependent must file, read the section that applies, or use Table 1 above.

A dependent must file a return if all his or her income is earned income, and the total is more than the amount listed in the following table.

Marital Status	Amount
Single
Under 65 and not blind		$5,700
Either 65 or older or blind		$7,100
65 or older and blind		$8,500
Married*
Under 65 and not blind		$5,700
Either 65 or older or blind		$6,800
65 or older and blind		$7,900
*If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned).

William is 16. His mother claims an exemption for him on her income tax return. He worked part time on weekends during the school year and full time during the summer. He earned $5,800 in wages. He did not have any unearned income.

He must file a tax return because he has earned income only and his total income is more than $5,700. If he were blind, he would not have to file a return because his total income is not more than $7,100.

A dependent must file a return if all his or her income is unearned income, and the total is more than the amount listed in the following table.

Marital Status	Amount
Single
Under 65 and not blind		$  950
Either 65 or older or blind		$2,350
65 or older and blind		$3,750
Married*
Under 65 and not blind		$  950
Either 65 or older or blind		$2,050
65 or older and blind		$3,150
*If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned).

Sarah is 18 and single. Her parents can claim an exemption for her on their income tax return. She received $970 of taxable interest and dividend income. She did not work during the year.

She must file a tax return because she has unearned income only and her total income is more than $950. If she were blind, she would not have to file a return because she has unearned income only and her total income is not more than $2,350.

A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. See Parent's Election To Report Child's Interest and Dividends in Part 2. If the parent makes this election, the child does not have to file a return.

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $300
2.	Minimum amount				$  950
3.	Compare lines 1 and 2. Enter the larger amount
4.	Maximum amount				5,700
5.	Compare lines 3 and 4. Enter the smaller amount
6.	Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more.

Joe is 20, single, not blind, and a full-time college student. He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. He received $200 taxable interest income and earned $2,750 from a part-time job.

He does not have to file a tax return because his total income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,050, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next).

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $300				$ 3,050
2.	Minimum amount				950
3.	Compare lines 1 and 2. Enter the larger amount				3,050
4.	Maximum amount				5,700
5.	Compare lines 3 and 4. Enter the smaller amount				3,050
6.	Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more.				$ 2,950

The facts are the same as in Example 1 except that Joe had $600 taxable interest income.

He must file a tax return because his total income of $3,350 ($600 interest plus $2,750 wages) is more than $3,050, the amount on line 5 of his filled-in worksheet (shown next).

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $300				$ 3,050
2.	Minimum amount				950
3.	Compare lines 1 and 2. Enter the larger amount				3,050
4.	Maximum amount				5,700
5.	Compare lines 3 and 4. Enter the smaller amount				3,050
6.	Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more.				$ 3,350

Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind
1.	Enter dependent's earned income plus $300
2.	Minimum amount							$ 950
3.	Compare lines 1 and 2. Enter the larger amount
4.	Maximum amount							5,700
5.	Compare lines 3 and 4. Enter the smaller amount
6.	Enter the amount from the following table that applies to the dependent
	Marital Status		Amount
	Single
		Either 65 or older or blind	$1,400
		65 or older and blind	$2,800
	Married
		Either 65 or older or blind	$1,100
		65 or older and blind	$2,200
7.	Add lines 5 and 6. Enter the total
8.	Enter the dependent's gross (total) income. If line 8 is more than line 7, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more

The facts are the same as in Example 2 except that Joe is also blind. He does not have to file a return because his total income of $3,350 is not more than $4,450, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next).

 
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Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind 1. Enter dependent's earned income plus $300   $3,050 2. Minimum amount   950 3. Compare lines 1 and 2. Enter the larger amount   3,050 4. Maximum amount   5,700 5. Compare lines 3 and 4. Enter the smaller amount   3,050 6. Enter the amount from the following table that applies to the dependent   1,400   Marital Status Amount     Single         Either 65 or older or blind $1,400       65 or older and blind $2,800     Married         Either 65 or older or blind $1,100       65 or older and blind $2,200   7. Add lines 5 and 6. Enter the total   4,450 8. Enter the dependent's gross (total) income. If line 8 is more than line 7, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350

Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return.

A dependent must file a tax return if he or she owes any other taxes, such as:

• Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes,
• Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance,
• Alternative minimum tax,
• Additional tax on a health savings account from Form 8889, Part III,
• Recapture taxes, such as the tax from recapture of an education credit, or
• Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself.

A dependent must also file a tax return if he or she:

• Received any advance earned income credit payments from his or her employers in 2009,
• Had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or
• Had net earnings from self-employment of at least $400.

A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned).