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 $1,300;
2. Earned income was more than $14,600; OR
3. Gross income was more than the larger of:

1. $1,300 or
2. Earned income (up to $14,150) plus $450.

Single

Yes

1. Unearned income was more than $3,250 ($5,200 if 65 or older and blind);
2. Earned income was more than $16,550 ($18,500 if 65 or older and blind); OR
3. Gross income was more than the larger of:

1. $3,250 ($5,200 if 65 or older and blind) or
2. Earned income (up to $14,150) plus $2,400 ($4,350 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 $1,300.
3. Dependent's earned income was more than $14,600.
4. Dependent's gross income was more than the larger of:

1. $1,300 or
2. Earned income (up to $14,150) plus $450.

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 $2,850 ($4,400 if 65 or older and blind)
3. Dependent's earned income was more than $16,150 ($17,700 if 65 or older and blind)
4. Dependent's gross income was more than the larger of:

1. $2,850 ($4,400 if 65 or older and blind) or
2. Earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind).