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2014 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 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. CAUTION ! If your gross income was $3,950 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. For details, see Exemptions for Dependents. Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply. 1. Your unearned income was more than $1,000. 2. Your earned income was more than $6,200. 3. Your gross income was more than the larger of— a. $1,000, or b. Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. 1. Your unearned income was more than $2,550 ($4,100 if 65 or older and blind). 2. Your earned income was more than $7,750 ($9,300 if 65 or older and blind). 3. Your gross income was more than the larger of— a. $2,550 ($4,100 if 65 or older and blind), or b. Your earned income (up to $5,850) plus $1,900 ($3,450 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. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $1,000. 3. Your earned income was more than $6,200. 4. Your gross income was more than the larger of— a. $1,000, or b. Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 3. Your earned income was more than $7,400 ($8,600 if 65 or older and blind). 4. Your gross income was more than the larger of— a. $2,200 ($3,400 if 65 or older and blind), or b. Your earned income (up to $5,850) plus $1,550 ($2,750 if 65 or older and blind). Table 2. Page 4 Publication 501 (2014)