Page 3

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instruc- tions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online. Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 526 Charitable Contributions 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Part 1. Rules for All Dependents Terms you may need to know (see Glossary):

Dependent

Earned income

Exemption

Gross income

Itemized deductions

Standard deduction

Unearned income

This part of the publication discusses the filing require- ments for dependents, who is responsible for a child's re- turn, how to figure a dependent's standard deduction, and whether a dependent can claim exemption from federal in- come tax withholding. 501 505 526 550 W-4 8615 8814 Filing Requirements Whether a dependent has to file a return generally de- pends on the amount of the dependent's earned and un- earned income and whether the dependent is married, is age 65 or older, or is blind. A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. See Other Filing Re- quirements, later. The following sections apply to dependents with: • Earned income only, • Unearned income only, and • Both earned and unearned income. To find out whether a dependent must file, read the sec- tion that applies, or use Table 1. Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. Marital Status Amount Single Under 65 and not blind . . . . . . . . . . . . . . . . . . . $12,550 Either 65 or older or blind . . . . . . . . . . . . . . . . . . $14,250 65 or older and blind . . . . . . . . . . . . . . . . . . . . . $15,950 Married* Under 65 and not blind . . . . . . . . . . . . . . . . . . . $12,550 Either 65 or older or blind . . . . . . . . . . . . . . . . . . $13,900 65 or older and blind . . . . . . . . . . . . . . . . . . . . . $15,250 * If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Example. William is 16. His mother claims him as a dependent on her income tax return. He worked part time on weekends during the school year and full time during the summer. He earned $12,700 in wages. He didn't have any unearned income. He must file a tax return because he has earned in- come only and his gross income is more than $12,550. If he is blind, he doesn't have to file a return because his gross income isn't more than $14,250. Unearned Income Only A dependent whose gross income is only unearned in- come must file a return if the gross income is more than the amount listed in the following table. CAUTION ! Publication 929 (2021) Page 3