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Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 17 to find out if someone can claim you as a dependent.) 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 $950. • Your earned income was over $5,700. • Your gross income was more than the larger of— • $950, or • Your earned income (up to $5,400) plus $300. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,350 ($3,750 if 65 or older and blind). • Your earned income was over $7,100 ($8,500 if 65 or older and blind). • Your gross income was more than the larger of— • $2,350 ($3,750 if 65 or older and blind), or • Your earned income (up to $5,400) plus $1,700 ($3,100 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 $950. • Your earned income was over $5,700. • 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— • $950, or • Your earned income (up to $5,400) plus $300. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,050 ($3,150 if 65 or older and blind). • Your earned income was over $6,800 ($7,900 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— • $2,050 ($3,150 if 65 or older and blind), or • Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the four conditions below apply for 2009. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60 on page 46. f. Recapture taxes. See the instructions for line 44, that begin on page 37, and line 60, on page 46. 2. You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9. 3. You had net earnings from self-employment of at least $400. 4. You 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. - 9 -