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that return. If a child can’t file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. Signing the child's return. If the child can’t sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guard- ian) for minor child.” Authority of parent or guardian. A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. In general, a parent or guardian who doesn’t sign the child's return can only provide information concerning the child's return and pay the child's tax. That parent or guard- ian isn’t entitled to receive information from the IRS or le- gally bind the child to a tax liability arising from the return. Third party designee. A child's parent or guardian who doesn’t sign the child's return may be authorized, as a third party designee, to discuss the processing of the re- turn with the IRS as well as provide information concern- ing the return. The child or the person signing the return on the child's behalf must check the “Yes” box in the Third Party Designee area of the return and name the parent or guardian as the designee. If designated, a parent or guardian can respond to cer- tain IRS notices and receive information about the pro- cessing of the return and the status of a refund or pay- ment. This designation doesn’t authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. See the return instructions for more information. Designated as representative. A parent or guardian who doesn’t sign the child's return may be designated as the child's representative by the child or the person sign- ing the return on the child's behalf. Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. See Pub. 947, Practice Before the IRS and Power of Attorney, for more informa- tion. If designated, a parent or guardian can receive informa- tion about the child's return but can’t legally bind the child Table 1. 2021 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. See the definitions of “dependent,” “earned income,” “unearned income,” and “gross income” in the Glossary. 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 $1,100. • Your earned income was over $12,550. • Your gross income was more than the larger of— • $1,100, or • Your earned income (up to $12,200) plus $350. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,800 ($4,500 if 65 or older and blind). • Your earned income was over $14,250 ($15,950 if 65 or older and blind). • Your gross income was more than the larger of— • $2,800 ($4,500 if 65 or older and blind), or • Your earned income (up to $12,200) plus $2,050 ($3,750 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 gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your unearned income was over $1,100. • Your earned income was over $12,550. • Your gross income was more than the larger of— • $1,100, or • Your earned income (up to $12,200) plus $350. Yes. You must file a return if any of the following apply. • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your unearned income was over $2,450 ($3,800 if 65 or older and blind). • Your earned income was over $13,900 ($15,250 if 65 or older and blind). • Your gross income was more than the larger of— • $2,450 ($3,800 if 65 or older and blind), or • Your earned income (up to $12,200) plus $1,700 ($3,050 if 65 or older and blind). Page 6 Publication 929 (2021)