Publication 929
taxmap/pubs/p929-001.htm#en_us_publink1000203738Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind.
| A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. See
Other Filing Requirements, later. |
The following sections apply to dependents with:
- Earned income only,
- Unearned income only, and
- Both earned and unearned income.
To find out whether a dependent must file, read the section that applies, or use Table
1.
taxmap/pubs/p929-001.htm#en_us_publink1000203740A dependent who has only earned income must file a return if the total is more than the amount listed in the following table.
Marital Status | Amount |
Single | |
Under 65 and not blind
| $5,950 |
Either 65 or older or blind
| $7,400 |
65 or older and blind
| $8,850 |
Married* | |
Under 65 and not blind
| $5,950 |
Either 65 or older or blind
| $7,100 |
65 or older and blind
| $8,250 |
*If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned).
|
taxmap/pubs/p929-001.htm#en_us_publink1000203742William is 16. His mother claims an exemption for him on her income tax return. He worked part time on weekends during the school year and full time during the summer. He earned $6,000 in wages. He did not have any unearned
income.
He must file a tax return because he has earned income only and his total income is more than $5,950. If he were blind, he would not have to file a return because his total income is not more than
$7,400.
taxmap/pubs/p929-001.htm#en_us_publink1000203743A dependent who has only unearned income must file a return if the total is more than the amount listed in the following table.
Marital Status | Amount |
Single | |
Under 65 and not blind
| $ 950 |
Either 65 or older or blind
| $2,400 |
65 or older and blind
| $3,850 |
Married* | |
Under 65 and not blind
| $ 950 |
Either 65 or older or blind
| $2,100 |
65 or older and blind
| $3,250 |
*If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned).
|
taxmap/pubs/p929-001.htm#en_us_publink1000203745Sarah is 18 and single. Her parents can claim an exemption for her on their income tax return. She received $970 of taxable interest and dividend income. She did not work during the
year.
She must file a tax return because she has unearned income only and her total income is more than $950. If she were blind, she would not have to file a return because she has unearned income only and her total income is not more than
$2,400.
taxmap/pubs/p929-001.htm#en_us_publink1000203746A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. See
Parent's Election To Report Child's Interest and Dividends in
Part 2. If the parent makes this election, the child does not have to file a return.
taxmap/pubs/p929-001.htm#en_us_publink1000203747 | A dependent who has both earned and unearned income generally must file a return if the total income is more than line 5 of the following worksheet.
|
Filing Requirement Worksheet
|
for Most Dependents
|
1.
| Enter dependent's earned income plus $300 | | |
2.
| Minimum amount
| | $ 950 |
3.
| Compare lines 1 and 2. Enter the
larger amount
| | |
4.
| Maximum amount | | 5,950 |
5.
| Compare lines 3 and 4. Enter the
smaller amount
| | |
6.
| Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent
must file
an income tax return. If the dependent is married and his or her spouse itemizes
deductions on a separate return, the dependent must file an income tax return if
line 6 is $5 or more.
| | |
|
taxmap/pubs/p929-001.htm#en_us_publink1000203750Table 1. 2012 Filing Requirements for Dependents
If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a
return. | |
See the definitions of "dependent," "earned income," "unearned income," and "gross income" in the
Glossary.
| |
Single dependents—Were you
either age 65 or older
or blind?
| |
| | No.
You must file a return if
any of the following apply.
| | |
|
- Your unearned income was over $950.
- Your earned income was over $5,950.
- Your gross income was more than the
larger of—
| |
| |
- $950, or
- Your earned income (up to $5,650) plus $300.
| | | |
| | Yes. You must file a return if any of the following apply.
| |
|
- Your unearned income was over $2,400 ($3,850 if 65 or over
and blind),
- Your earned income was over $7,400 ($8,850 if 65 or older
and blind),
- Your gross income was more than the
larger of—
| |
| |
- $2,400 ($3,850 if 65 or older
and blind), or
- Your earned income (up to $5,650) plus $1,750 ($3,200 if 65 or older
and blind).
| | | |
Married dependents—Were you
either age 65 or older
or blind?
| |
| | No.
You must file a return if
any of the following apply.
| | |
|
- Your gross income was at least $5 and your spouse files a separate return and itemizes
deductions.
- Your unearned income was over $950.
- Your earned income was over $5,950.
- Your gross income was more than the
larger of—
| |
| |
- $950, or
- Your earned income (up to $5,650) plus $300.
| | |
| | Yes.
You must file a return if any of the following apply.
| | |
|
- Your gross income was at least $5 and your spouse files a separate return and itemizes
deductions.
- Your unearned income was over $2,100 ($3,250 if 65 or over
and blind),
- Your earned income was over $7,100 ($8,250 if 65 or older
and blind),
- Your gross income was more than the
larger of—
| |
| |
- $2,100 ($3,250 if 65 or older
and blind), or
- Your earned income (up to $5,650) plus $1,450 ($2,600 if 65 or older
and blind).
| | | |
taxmap/pubs/p929-001.htm#en_us_publink1000203752Example 1.(p3)
Joe is 20, single, not blind, and a full-time college student. He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. He received $200 taxable interest income and earned $2,750 from a part-time
job.
He does not have to file a tax return because his total income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,050, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown
next).
Filled-in Example 1 Filing Requirement Worksheet
for Most Dependents
|
1.
| Enter dependent's earned income plus $300 | | $ 3,050 |
2.
| Minimum amount
| | 950 |
3.
| Compare lines 1 and 2. Enter the
larger amount
| | 3,050 |
4.
| Maximum amount | | 5,950 |
5.
| Compare lines 3 and 4. Enter the
smaller amount
| | 3,050 |
6.
| Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent
must file
an income tax return. If the dependent is married and his or her spouse itemizes
deductions on a separate return, the dependent must file an income tax return if
line 6 is $5 or more.
| | $ 2,950 |
|
taxmap/pubs/p929-001.htm#en_us_publink1000203754Example 2.(p4)
The facts are the same as in
Example 1 except that Joe had $600 taxable interest income.
He must file a tax return because his total income of $3,350 ($600 interest plus $2,750 wages) is more than $3,050, the amount on line 5 of his filled-in worksheet (shown
next).
Filled-in Example 2 Filing Requirement Worksheet |
for Most Dependents |
1.
| Enter dependent's earned income plus $300 | | $ 3,050 |
2.
| Minimum amount
| | 950 |
3.
| Compare lines 1 and 2. Enter the
larger amount
| | 3,050 |
4.
| Maximum amount | | 5,950 |
5.
| Compare lines 3 and 4. Enter the
smaller amount
| | 3,050 |
6.
| Enter the dependent's gross (total) income. If line 6 is more than line 5, the dependent
must file
an income tax return. If the dependent is married and his or her spouse itemizes
deductions on a separate return, the dependent must file an income tax return if
line 6 is $5 or more.
| | $ 3,350 |
|
| Age 65 or older or blind.
A dependent who is age 65 or older or blind must file a return if his or her gross (total) income is more than line 7 of the following worksheet.
|
Filing Requirement Worksheet
for Dependents Who Are Age 65 or Older or Blind |
1.
| Enter dependent's earned income plus $300 | | |
2.
| Minimum amount
| | $ 950 |
3.
| Compare lines 1 and 2. Enter the
larger amount
| | |
4.
| Maximum amount | | 5,950 |
5.
| Compare lines 3 and 4. Enter the
smaller amount
| | |
6. | Enter the amount from the following table that applies to the
dependent | | |
| Marital Status | Amount | |
| Single | | |
| | Either 65 or older or blind
| $1,450 | |
| | 65 or older and blind
| $2,900 | |
| Married | | |
| | Either 65 or older or blind
| $1,150 | |
| | 65 or older and blind
| $2,300 | |
7.
| Add lines 5 and 6. Enter the total
| | |
8.
| Enter the dependent's gross (total) income. If line 8 is more than line 7, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent
must file an income tax return if line 8 is $5 or more
| | |
taxmap/pubs/p929-001.htm#en_us_publink1000203758Example 3.(p5)
The facts are the same as in
Example 2
except that Joe is also blind. He does not have to file a return because his
total income of $3,350 is not more than $4,500, the amount on line 7 of his
filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or
Blind (shown next).
taxmap/pubs/p929-001.htm#en_us_publink1000203759
Filled-in Example 3 Filing Requirement Worksheet
for Dependents Who Are Age 65 or Older or Blind | 1.
| Enter dependent's earned income plus $300 | | $3,050 | 2.
| Minimum amount
| | 950 | 3.
| Compare lines 1 and 2. Enter the
larger amount
| | 3,050 | 4.
| Maximum amount | | 5,950 | 5.
| Compare lines 3 and 4. Enter the
smaller amount
| | 3,050 | 6.
| Enter the amount from the following table that applies to the dependent
| | 1,450 | | Marital Status | Amount | | | Single | | | | | Either 65 or older or blind
| $1,450 | | | | 65 or older and blind
| $2,900 | | | Married | | | | | Either 65 or older or blind
| $1,150 | | | | 65 or older and blind
| $2,300 | | 7.
| Add lines 5 and 6. Enter the total
| | 4,500 | 8.
| Enter the dependent's gross (total) income. If line 8 is more than line 7, the dependent
must file
an income tax return. If the dependent is married and his or her spouse itemizes
deductions on a separate return, the dependent must file an income tax return if
line 8 is $5 or more
| | $3,350 |
|
taxmap/pubs/p929-001.htm#en_us_publink1000203761Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a
return.
A dependent must file a tax return if he or she owes any other taxes, such as:
- Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these
taxes,
- Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life
insurance,
- Alternative minimum tax,
- Additional tax on a health savings account from Form 8889, Part
III,
- Recapture taxes, such as the tax from recapture of an education credit, or
- Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by
itself.
A dependent must also file a tax return if he or she:
- Had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes,
or
- Had net earnings from self-employment of at least $400.
taxmap/pubs/p929-001.htm#en_us_publink1000203762A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned).