Page 452

West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 284 Chapter 4 Income

APPENDIX F: CURRENT FEDERAL TAX FILING REQUIREMENTS FOR DEPENDENTS If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. The requirements vary depending on marital status and age. The minimum income requirements for dependents are listed in the table below. In this table, 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. Marriage Status Age Minimum Gross Income Requirement Minimum Self-Employment Income Requirement Single Under 65 and not blind More than $15,750 earned or more than $1,350 unearned $400 65 or older OR blind More than $17,750 earned or more than $3,350 unearned $400 65 or older AND blind More than $19,750 earned or more than $5,350 unearned $400 Married* Under 65 and not blind More than $15,750 earned or more than $1,350 unearned $400 65 or older OR blind More than $17,350 earned or more than $2,950 unearned $400 65 or older AND blind More than $18,950 earned or more than $4,550 unearned $400 *An individual must file a return if their spouse files a separate return and itemizes deductions, and the individual’s total income is $5 or more.

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Page 452

Official source

West Virginia Income Maintenance Manual Chapter 4

West Virginia Income Maintenance Manual Page 284 Chapter 4 Income

APPENDIX F: CURRENT FEDERAL TAX FILING REQUIREMENTS FOR DEPENDENTS If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. The requirements vary depending on marital status and age. The minimum income requirements for dependents are listed in the table below. In this table, 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. Marriage Status Age Minimum Gross Income Requirement Minimum Self-Employment Income Requirement Single Under 65 and not blind More than $15,750 earned or more than $1,350 unearned $400 65 or older OR blind More than $17,750 earned or more than $3,350 unearned $400 65 or older AND blind More than $19,750 earned or more than $5,350 unearned $400 Married* Under 65 and not blind More than $15,750 earned or more than $1,350 unearned $400 65 or older OR blind More than $17,350 earned or more than $2,950 unearned $400 65 or older AND blind More than $18,950 earned or more than $4,550 unearned $400 *An individual must file a return if their spouse files a separate return and itemizes deductions, and the individual’s total income is $5 or more.