Filing Requirement 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 ($3,500 in 2008). 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 or Married)
If you are a dependent (single or married), you must file a return if any of the following apply.
1. Your unearned income was more than $850 for 2007 (or $900 for 2008).
2. Your earned income was more than $5,350 for 2007 (or $5,450 for 2008).
3. Your gross income was more than the larger of:
$850 (or $900 for 2008), or
Your earned income (up to $5,050 for 2007) ((or up to $5,150 for 2008)) 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 65 or older or blind (Married)
If you are a dependent (single or married), you must file a return if any of the following apply.
1. Your unearned income was more than $1900 for 2007 (or $1950 for 2008).
2. Your earned income was more than $6,400 for 2007 (or $6,500 for 2008).
3. Your gross income was more than $1,050 for 2007 (or $1,050 for 2008) plus the larger of:
$850 (or $900 for 2008), or
Your earned income (up to $5,050 for 2007) ((or up to $5,150 for 2008)) 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.

2008 Standard Deduction for Dependent Individual
On the 2008 tax return, the standard deduction amount that can be claimed by an Individual who is dependent can not exceed the greater of
(i) $900, or
(ii) the sum of $300 and the earned income up to $5,150.

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 2008 is more than $900 but less than $9,000, 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.

More Articles
Your Filing Status
1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. Filing Requirement for a Dependent
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Filing W4 Employee’s Withholding Allowance Certificate
Income Adjustment and deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
Income Adjustments -- Retirement Plans
1. Trad IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
Complete List of Articles

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