Appendix F Filing Requirements for Tax Dependents

Marital Status

Age 65 or Older or Blind

Requirements to file a return

Single

No

1.  Unearned income was more than $1,000;

2.  Earned income was more than $6,100; OR

3.  Gross income was more than the larger of:

          a.  $1,000 or

          b.  Earned income (up to $5,750 plus

               $350.   

Single

Yes

1.  Unearned income was more than $2,500 ($4,000 if 65 or older and blind);

2.  Earned income was more than $7,600 ($9,100 if 65 or older and blind); OR

3.  Gross income was more than the larger of:

          a.  $2,500 ($4,00 if 65 or older and blind

          b.  Earned income ($up to $5,75) plus  $1,850 ($3,350 if 65 of older and blind).    

Married

No

1.  Dependent's gross income was at least $5 and spouse files a separate return and itemizes deductions.

2.  Dependent's unearned income was more than $1,000.

3.  Dependent's earned income was more than $6,100.

4.  Dependent's gross income was more than the larger of:

          a.  $1,000 or

          b.  Earned income (up to $5,750) plus $350.

Married

Yes

1.  Dependent's gross income was at least $5 and spouse files a separate return and itemizes deductions.

2.  Dependent's unearned income was more than $2,200 ($3,400 if 65 or older and blind)

3.  Dependent's earned income was more than $7,300 ($8,500 if 65 or older and blind).

4.  Dependent's gross income was more than the larger of:

          a.  $2,200 ($3,400 if 65 or older and blind or

          b.  Earned income (up to $5,750 plus $1,550 ($2,750 if 65 or older and blind).