2010 Filing Requirements for a Dependent

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2010 Filing Requirements for a Dependent
If you are a dependent, then your filing requirements are different from that of a non-dependent. Also, if your parents can claim you as a dependent, then you can't file as a non-dependent even if your parents don't actually claim you. On a tax return, a dependent does not get personal exemption of $3,650. If you are a dependent and are not required to file, you should still file your tax return if you have a refund.

Filing Requirements for a Dependent under 65 and not blind (Single)
If you are a dependent (single), you must file a return if any of the following apply.
1. Your unearned income was more than $950.
2. Your earned income was more than $5,700.
3. Your gross income was more than the larger of:$950, or your earned income up to $5,400 plus $300, or
4. Your self employed income is $400 or more.
Exception: If a dependent is married and the spouse files a separate return and itemizes deduction, then you must file your tax return if your gross income was at least $5 or if you meet any of above requirements.

Filing Requirements for a Dependent under 65 and not blind (Married)
If you are a dependent (married), you must file a return if any of the following apply.
1. Your unearned income was more than $950.
2. Your earned income was more than $5,700.
3. Your gross income was more than the larger of :$950, or your earned income up to $5,400 plus $300.
4. If your gross income was at least $5 and your spouse files a separate return and itemizes deduction, or
5. Your self employed income is $400 or more.

Filing Requirements for a Dependent 65 or older or blind (Single)
If you are a dependent (single), you must file a return if any of the following apply.
1. Your unearned income was more than $2,350 ($3,750 if 50 or older and blind).
2. Your earned income was more than $7,100 ($8,500 if 50 or older and blind).
3. Your gross income was more than larger of :$2,350 ($3,750 if 50 or older and blind), or your earned income up to $5,400 plus $1,700 ($3,100 if 50 or older and blind).
4. Your self employed income is $400 or more.

Filing Requirements for a Dependent 65 or older or blind (Married)
If you are a dependent (single), you must file a return if any of the following apply.
1. Your unearned income was more than $2,350 ($3,750 if 50 or older and blind).
2. Your earned income was more than $7,100 ($8,500 if 50 or older and blind).
3. Your gross income for 2010 was more than larger of :$2,350 ($3,750 if 50 or older and blind), or your earned income up to $5,400 plus $1,400 ($2,500 if 50 or older and blind).
4. If your gross income was at least $5 and your spouse files a separate return and itemizes deduction, or
5. Your self employed income is $400 or more.

2010 Standard Deduction for Dependent Individual
On the 2010 tax return, the standard deduction amount that can be claimed by an Individual who is dependent can not exceed the greater of
(i) $950, or
(ii) the sum of $300 and the earned income up to $5,400.

Child's Taxable Age
There is no minimum age when a child's tax return must be filed. In other words, the day the child has taxable income (income minus deduction), child must pay the taxes. Thus infants also pay income tax. Some infants do have interest and other investment income.

If a child is under 18 and the income in 2010 is more than $950 but less than $9,500, then the parents can elect to include child's interest and dividends income in their own return. However, once a child is 18, child must file his/her own separate return. Also if a child has earned income, capital gain income, self employment income, winnings income, then the child must file his/her separate return.

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2. Head of Household
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2. Child of separated or divorced parents
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3. Filing Requirement for a Dependent
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