| Publication 929 |
2001 Tax Year |
Filing Requirements
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 :
- Social security and Medicare taxes on tips not reported to
his or her employer,
- Uncollected social security and Medicare or railroad
retirement taxes on tips reported to his or her employer or on
group-term life insurance,
- Alternative minimum tax,
- Tax on a qualified retirement plan, including an individual
retirement arrangement (IRA), or on a medical savings account (MSA),
or
- Recapture taxes, such as the tax from recapture of an
education credit.
A dependent must also file a tax return if he or she:
- Received any advance earned income credit payments from his
or her employers in 2001,
- 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
- 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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