Page 5

Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind 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 amount from the following table that applies to the dependent . . . . . . . . . . . . . . . . . .

Marital Status Amount Single Either 65 or older or blind $1,700 65 or older and blind $3,400 Married Either 65 or older or blind $1,350 65 or older and blind $2,700 7. Add lines 5 and 6. Enter the total . . . . . . . . . . . .

8. Enter the dependent's gross income. If line 8 is more than line 7, 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 8 is $5 or more . . . . . . . . . . . . . . . . . . . . .

Example 3. The facts are the same as in Example 2, except that Joe is also blind. He doesn't have to file a re- turn because his gross income of $3,350 isn’t more than $4,800, the amount on line 7 of his Filled-in Example 3 Fil- ing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). Filled-in Example 3 Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind 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 amount from the following table that applies to the dependent . . . . . . . . . . . . . . . . . 1,700 Marital Status Amount Single Either 65 or older or blind $1,700 65 or older and blind $3,400 Married Either 65 or older or blind $1,350 65 or older and blind $2,700 7. Add lines 5 and 6. Enter the total . . . . . . . . . . . . 4,800 8. Enter the dependent's gross income. If line 8 is more than line 7, 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 8 is $5 or more . . . . . . . . . . . . . . . . $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. A dependent must file a tax return if he or she owes any other taxes, such as: • Social security and Medicare taxes on tips not repor- ted to his or her employer or on wages received from an employer who didn’t withhold these taxes; • Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her em- ployer or on group-term life insurance; • Alternative minimum tax; • Additional tax on a health savings account from Form 8889, Part III; • Recapture taxes, such as the tax from recapture of an education credit; or • Additional tax on a qualified plan, including an individ- ual retirement arrangement (IRA), or other tax-favored account. But if the dependent is filing a return only be- cause of this tax, the dependent can file Form 5329 by itself. A dependent must also file a tax return if he or she: • Had wages of $108.28 or more from a church or quali- fied church-controlled organization that is exempt from employer social security and Medicare taxes, or • Had net earnings from self-employment of at least $400. Spouse itemizes. A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). Should a Return Be Filed Even if Not Required? Even if a dependent doesn’t meet any of the filing require- ments discussed earlier, he or she should file a tax return if either of the following applies. • Income tax was withheld from his or her income. • He or she qualifies for the earned income credit. See the tax return instructions to find out who qualifies for this credit. By filing a return, the dependent can get a refund. Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on Publication 929 (2021) Page 5