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 $1,050;

2.  Earned income was more than $12,000; OR

3.  Gross income was more than the larger of:

          a.  $1,050 or

          b.  Earned income (up to $11,650) plus

               $350.   

Single

Yes

1.  Unearned income was more than $2,650 ($4,250 if 65 or older and blind);

2.  Earned income was more than $13,600 ($15,200 if 65 or older and blind); OR

3.  Gross income was more than the larger of:

          a.  $2,650 ($4,250 if 65 or older and blind)

          b.  Earned income (up to $11,650) plus $1,950 ($3,550 if 65 or 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 $1,050.

3.  Dependent's earned income was more than $12,600.

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

          a.  $1,050 or

          b.  Earned income (up to $11,650) 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 $2,350 ($3,650 if 65 or older and blind)

3.  Dependent's earned income was more than $13,300 ($14,600 if 65 or older and blind)

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

          a.  $2,350 ($3,650 if 65 or older and blind) or

          b.  Earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).