Category: Tax Advice
Does my child (or other dependent) need to file a return?
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, 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.
Earned Income Only
A dependent who has only earned income must file a return if the total is more than the amount listed in the following table.
| Marital Status | Amount | |
| Single | ||
| Under 65 and not blind | $5,800 | |
| Either 65 or older or blind | $7,250 | |
| 65 or older and blind | $8,700 | |
| Married* | ||
| Under 65 and not blind | $5,800 | |
| Either 65 or older or blind | $6,950 | |
| 65 or older and blind | $8,100 | |
| *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). | ||
A dependent who has only unearned income must file a return if 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 | $2,400 | |
| 65 or older and blind | $3,850 | |
| Married* | ||
| Under 65 and not blind | $ 950 | |
| Either 65 or older or blind | $2,100 | |
| 65 or older and blind | $3,250 | |
| *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). | ||
Election to report child's unearned income on parent's return. 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. If the parent makes this election, the child does not have to file a return.