Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes 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 is the total of your unearned and earned income.

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 $1,350.
  • Your earned income was over $15,750.
  • Your gross income was more than the larger of—
    • $1,350, or
    • Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

  • Your unearned income was over $3,350 ($5,350 if 65 or older and blind).
  • Your earned income was over $17,750 ($19,750 if 65 or older and blind).
  • Your gross income was more than the larger of—
    • $3,350 ($5,350 if 65 or older and blind), or
    • Your earned income (up to $15,300) plus $2,450 ($4,450 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 unearned income was over $1,350.
  • Your earned income was over $15,750.
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
    • $1,350, or
    • Your earned income (up to $15,300) plus $450.

Yes. You must file a return if any of the following apply.

  • Your unearned income was over $2,950 ($4,550 if 65 or older and blind).
  • Your earned income was over $17,350 ($18,950 if 65 or older and blind).
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
    • $2,950 ($4,550 if 65 or older and blind), or
    • Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).
10