When you are claimed as someone else's dependent, you still need to file a return if you satisfy the following criteria:
|
| Income sources | Age equal to or greater than 65 and not blind | Age equal to or greater than 65 and blind | Age less than 65 > | Age less than 65 > |
| Single | Unearned income | > 2,350
| >3,750
| > 2,350
| > 950 |
|
| Earned income | > 7,100 | > 8,500 | > 7,100 | > 5,700 |
|
| Gross income | > larger of 2,350 or (earned income + 1700) | > larger of 3,750 or (earned income + 3100) | > larger of 2,350 or (earned income + 1700) | > larger of 950 or (earned income + 300) |
| Married | Unearned income | > 2,050 | > 3,150 | > 2,050 | > 950 |
|
| Earned income | > 6,800 | > 7,900 | > 6,800 | > 5,700 |
|
| Gross income > 5 and spouse files a separate return and itemizes deductions | > larger of 2,050 or (earned income + 1400) | > larger of 3,150 or (earned income + 2500) | > larger of 2,050 or (earned income + 1400) | > larger of 950 or (earned income + 300) |
Unearned income includes taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants.
Gross income = unearned income + earned income
PSQ
Source: http://www.irs.gov
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