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Medical Services –Appendix E, Dependent Filing Requirements and MAGI MS Manual E-263 To determine if a child is required to file a tax return, see the chart below. 2021 Filing Requirement 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. 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 $1,100. • Your earned income was over $12,550. • Your gross income was more than the larger of— • $1,100, or • Your earned income (up to $12,200) plus $350. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,800 ($4,500 if 65 or older and blind). • Your earned income was over $14,250 ($15,950 if 65 or older and blind). • Your gross income was more than the larger of— • $2,800 ($4,500 if 65 or older and blind), or • Your earned income (up to $12,200) plus $2,050 ($3,750 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 $1,100. • Your earned income was over $12,550. • Your gross income was more than the larger of— • $1,100, or • Your earned income (up to $12,200) plus $350. 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 $2,450 ($3,800 if 65 or older and blind). • Your earned income was over $13,900 ($15,250 if 65 or older and blind). • Your gross income was more than the larger of— • $2,450 ($3,800 if 65 or older and blind), or • Your earned income (up to $12,200) plus $1,700 ($3,050 of 65 or older and blind). Example: Sarah is 18 and single. Her parents can claim her as a dependent on their income tax return. She received $1,970 of taxable interest and dividend income. She didn’t work during the year. She must file a tax return because has unearned income only and her gross income is more than $1,100. If she is blind, she doesn’t have to file a return because she has unearned income only and her gross income isn’t more than $2,800. Revised 01/24