Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned 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 below the amount that would normally require a return. See Other Filing Requirements, 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 section that applies, or use Table 1 on the next page.

Earned Income Only

A dependent must file a return if all his or her income is earned income, and the total is more than the amount listed in the following table.

Marital Status	Amount
Single
Under 65 and not blind	$4,550
Either 65 or older or blind	$5,650
65 or older and blind	$6,750
Married*
Under 65 and not blind	$3,800
Either 65 or older or blind	$4,700
65 or older and blind	$5,600
*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 an exemption for him on her income tax return. He worked part time on weekends during the school year and full time during the summer. He earned $5,600 in wages. He did not have any unearned income.

He must file a tax return because he has earned income only and his total income is more than $4,550. If he were blind, he would not have to file a return because his total income is not more than $5,650.

Unearned Income Only

A dependent must file a return if all his or her income is unearned income, and the total is more than the amount listed in the following table.

Marital Status	Amount
Single
Under 65 and not blind	$  750
Either 65 or older or blind	$1,850
65 or older and blind	$2,950
Married*
Under 65 and not blind	$  750
Either 65 or older or blind	$1,650
65 or older and blind	$2,550
*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 an exemption for her on their income tax return. She received $850 of taxable interest and dividend income. She did not work during the year.

She must file a tax return because she has unearned income only and her total income is more than $750. If she were blind, she would not have to file a return because she has unearned income only and her total income is not more than $1,850.

Election to report child's unearned income on parent's return. A parent of a child under age 14 may be able to elect to include the child's interest and dividend income on the parent's return. See Parent's Election To Report Child's Interest and Dividends in Part 2. If the parent makes this election, the child does not have to file a return.

Earned and Unearned Income

A dependent who has both earned and unearned income generally must file a return if the total income is more than line 5 of the following worksheet.

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $250.
2.	Minimum amount			$750
3.	Compare lines 1 and 2. Enter the larger amount
4.	Enter the appropriate amount from the following table
	Marital Status	Amount
	Single	$4,550
	Married	$3,800
5.	Compare lines 3 and 4. Enter the smaller amount
6.	Enter the dependent's gross (total) 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 gross income is $5 or more.

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 (total) income is more than line 7 of the following worksheet.

Table 1 Filing Requirements for Dependents

Filing Requirement Worksheet
for Dependents
Who Are Age 65 or Older or Blind
1.	Enter dependent's earned income plus $250
2.	Minimum amount			$750
3.	Compare lines 1 and 2. Enter the larger amount
4.	Enter the appropriate amount from the following table
	Marital Status	Amount
	Single	$4,550
	Married	$3,800
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	$1,100
	65 or older and blind	$2,200
	Married
	Either 65 or older or blind	$900
	65 or older and blind	$1,800
7.	Add lines 5 and 6. Enter the total
8.	Enter the dependent's gross (total) 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 gross income is $5 or more.

Example 1. Joe is 20, single, and a full-time college student. His parents provide most of his support and claim an exemption for him on their income tax return. He received $200 taxable interest income and earned $2,750 from a part-time job.

He does not have to file a tax return because his total income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,000, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next).

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $250.			$3,000
2.	Minimum amount			750
3.	Compare lines 1 and 2. Enter the larger amount			3,000
4.	Enter the appropriate amount from the following table			4,550
	Marital Status	Amount
	Single	$4,550
	Married	$3,800
5.	Compare lines 3 and 4. Enter the smaller amount			3,000
6.	Enter the dependent's gross (total) income			$2,950
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 gross income is $5 or more.

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 total income of $3,350 ($600 interest plus $2,750 wages) is more than $3,000, the amount on line 5 of his filled-in worksheet (shown next).

Filing Requirement Worksheet
for Most Dependents
1.	Enter dependent's earned income plus $250.			$3,000
2.	Minimum amount			750
3.	Compare lines 1 and 2. Enter the larger amount			3,000
4.	Enter the appropriate amount from the following table			4,550
	Marital Status	Amount
	Single	$4,550
	Married	$3,800
5.	Compare lines 3 and 4. Enter the smaller amount			3,000
6.	Enter the dependent's gross (total) income			$3,350
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 gross income is $5 or more.

Example 3. The facts are the same as in Example 2 except that Joe is also blind. He does not have to file a return because his total income of $3,350 is not more than $4,100, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind, (shown next).

Filing Requirement Worksheet
for Dependents
Who Are Age 65 or Older or Blind
1.	Enter dependent's earned income plus $250			$3,000
2.	Minimum amount			750
3.	Compare lines 1 and 2. Enter the larger amount			3,000
4.	Enter the appropriate amount from the following table			4,550
	Marital Status	Amount
	Single	$4,550
	Married	$3,800
5.	Compare lines 3 and 4. Enter the smaller amount			3,000
6.	Enter the amount from the following table that applies to the dependent			1,100
	Marital Status	Amount
	Single
	Either 65 or older or blind	$1,100
	65 or older and blind	$2,200
	Married
	Either 65 or older or blind	$900
	65 or older and blind	$1,800
7.	Add lines 5 and 6. Enter the total			4,100
8.	Enter the dependent's gross (total) income			$3,350
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 gross income is $5 or more.

Other Filing Requirements

Some dependents may have to file a tax return even if their income is below 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 :

1. Social security and Medicare taxes on tips not reported to his or her employer,
2. Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance,
3. Alternative minimum tax,
4. Tax on a qualified retirement plan, including an individual retirement arrangement (IRA), or on a medical savings account (MSA), or
5. Recapture taxes, such as the tax from recapture of an education credit.

A dependent must also file a tax return if he or she:

1. Received any advance earned income credit payments from his or her employers in 2001,
2. Had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or
3. 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).

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