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2022 Filing Requirements for Dependents See 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 $4,400 or more, you usually can't be claimed as a dependent unless you are a qualifying child. For details, see 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 $1,150. 2. Your earned income was more than $12,950. 3. Your gross income was more than the larger of: a. $1,150, or b. Your earned income (up to $12,550) plus $400. Yes. You must file a return if any of the following apply. 1. Your unearned income was more than $2,900 ($4,650 if 65 or older and blind). 2. Your earned income was more than $14,700 ($16,450 if 65 or older and blind). 3. Your gross income was more than the larger of: a. $2,900 ($4,650 if 65 or older and blind), or b. Your earned income (up to $12,550) plus $2,150 ($3,900 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 $1,150. 3. Your earned income was more than $12,950. 4. Your gross income was more than the larger of: a. $1,150, or b. Your earned income (up to $12,550) plus $400. 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 $2,550 ($3,950 if 65 or older and blind). 3. Your earned income was more than $14,350 ($15,750 if 65 or older and blind). 4. Your gross income was more than the larger of: a. $2,550 ($3,950 if 65 or older and blind), or b. Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind). Table 2. Page 4 Publication 501 (2022)