- A dependent taxpayer may always file his own return if he is married and filing either a joint return or a separate return. To meet the requirements, the dependent must have gross income of $5 or more and the dependent's spouse must itemize deductions.
- A dependent taxpayer may be required to file a tax return at any age if he meets other requirements. Special filing requirements and lower income thresholds apply to dependent taxpayers who are age 65 or older. For further information, refer to Table 2.2008, Filing Requirements for Dependents, in IRS Publication 501 (see Resources).
- A blind dependent taxpayer is given the same considerations as persons who are age 65 or older.
- An unmarried dependent taxpayer must have earned income of $5,450 or more. A married dependent taxpayer must have earned income of $6,500 or more.
- An unmarried dependent taxpayer must have unearned income of $900 or more. A married dependent taxpayer must have unearned income of $1,950 or more.
- An unmarried dependent taxpayer must have gross income larger than either $900 or the sum of his earned income plus $1,650. A married dependent taxpayer must have gross income exceeding $1,950 or the sum of the couple's earned income plus $1,350.
Marital Status
Age
Blind
Earned Income
Unearned Income
Gross Income
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