Appendix C 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 $1,250;

2.  Earned income was more than $13,850; OR

3.  Gross income was more than the larger of:

          a.  $1,250 or

          b.  Earned income (up to $13,450) plus

               $400.

Single

Yes

1.  Unearned income was more than $3,100 ($4,950 if 65 or older and blind);

2.  Earned income was more than $15,700 ($17,550 if 65 or older and blind); OR

3.  Gross income was more than the larger of:

          a.  $3,100 ($4,950 if 65 or older and blind) or

          b.  Earned income (up to $13,450) plus $2,250 ($4,100 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 $1,250.

3.  Dependent's earned income was more than $13,850.

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

          a.  $1,250 or

          b.  Earned income (up to $13,450) plus $400.

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 $2,750 ($4,250 if 65 or older and blind)

3.  Dependent's earned income was more than $15,350 ($16,850 if 65 or older and blind)

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

          a.  $2,750 ($4,250 if 65 or older and blind) or

          b.  Earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).