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Marital Status Amount Single Under 65 and not blind . . . . . . . . . . . . . . . . . . . $1,100 Either 65 or older or blind . . . . . . . . . . . . . . . . . . $2,800 65 or older and blind . . . . . . . . . . . . . . . . . . . . . $4,500 Married* Under 65 and not blind . . . . . . . . . . . . . . . . . . . $1,100 Either 65 or older or blind . . . . . . . . . . . . . . . . . . $2,450 65 or older and blind . . . . . . . . . . . . . . . . . . . . . $3,800 * 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. 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 she 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. Election to report child's unearned income on pa- rent's return. A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to in- clude the child's interest and dividend income on the pa- rent's return. See Parents' Election To Report Child's In- terest and Dividends in Part 2. If the parent makes this election, the child doesn’t have to file a return. Both Earned and Unearned Income A dependent who has both earned and unearned income must generally file a return if the depend- ent's gross income is more than line 5 of the fol- lowing worksheet. Filing Requirement Worksheet for Most Dependents 1. Enter dependent's earned income plus $350 . . . .

2. Minimum amount . . . . . . . . . . . . . . . . . . . . . $1,100 3. Compare lines 1 and 2. Enter the larger amount . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Maximum amount . . . . . . . . . . . . . . . . . . . . 12,550 5. Compare lines 3 and 4. Enter the smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. . . . . . . .

Example 1. Joe is 20, single, not blind, and a full-time college student. He doesn’t provide more than half of his own support, and his parents claim him as a dependent on their income tax return. He received $200 taxable inter- est income and earned $2,750 from a part-time job. He doesn't have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) isn't more than $3,100, the amount on line 5 of his Filled-in Example 1, Filing Requirement Worksheet for Most De- pendents. Filled-in Example 1 Filing Requirement Worksheet for Most Dependents 1. Enter dependent's earned income plus $350 . . . . $3,100 2. Minimum amount . . . . . . . . . . . . . . . . . . . . 1,100 3. Compare lines 1 and 2. Enter the larger amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100 4. Maximum amount . . . . . . . . . . . . . . . . . . . . 12,550 5. Compare lines 3 and 4. Enter the smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100 6. Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. . . . . . . . $ 2,950 Example 2. The facts are the same as in Example 1, except that Joe had $600 taxable interest income. He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his Filled-in Example 2 worksheet. Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. Enter dependent's earned income plus $350 . . . . $3,100 2. Minimum amount . . . . . . . . . . . . . . . . . . . . 1,100 3. Compare lines 1 and 2. Enter the larger amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100 4. Maximum amount . . . . . . . . . . . . . . . . . . . . 12,550 5. Compare lines 3 and 4. Enter the smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100 6. Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. . . . . . . . $ 3,350 Age 65 or older or blind. A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the follow- ing worksheet. Page 4 Publication 929 (2021)