| Publication 929 |
2000 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.
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.
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.
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 |
$4,400 |
| Either 65 or older or blind |
$5,500 |
| 65 or older and blind |
$6,600 |
| Married* |
| Under 65 and not blind |
$3,675 |
| Either 65 or older or blind |
$4,525 |
| 65 or older and blind |
$5,375 |
| *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 $4,500 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 $4,400. If he were blind, he would not have
to file a return because his total income is not more than $5,500.
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 |
$700 |
| Either 65 or older or blind |
$1,800 |
| 65 or older and blind |
$2,900 |
| Married* |
| Under 65 and not blind |
$700 |
| Either 65 or older or blind |
$1,550 |
| 65 or older and blind |
$2,400 |
| *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 of $850 is more than $700. 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 $1,800.
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 (including Alaska Permanent
Fund dividends) 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 his or her gross (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 |
$700 |
| 3. |
Compare lines 1 and 2. Enter the
larger amount |
|
| 4. |
Enter the appropriate amount from
the following table |
|
| Marital Status |
Amount |
| Single |
$4,400 |
| Married |
$3,675 |
| 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. |
Table 1 Filing Requirements for Dependents
65 or older and/or blind.
A dependent who
is 65 or older and/or blind must file a return if his or her gross
(total) income is more than line 7 of the following worksheet.
Filing Requirement Worksheet
for Dependents
Who Are 65 or Older
and/or Blind
| 1. |
Enter dependent's earned income
plus $250 |
|
| 2. |
Minimum amount |
$700 |
| 3. |
Compare lines 1 and 2. Enter the
larger amount |
|
| 4. |
Enter the appropriate amount from
the following table |
|
| Marital Status |
Amount |
| Single |
$4,400 |
| Married |
$3,675 |
| 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 |
$850 |
| 65 or older and blind |
$1,700 |
| 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
$2,500 from a part-time job.
He does not have to file a tax return because his total income of
$2,700 ($200 interest plus $2,500 in wages) is not more than $2,750
(figured by filling in the Filing Requirement Worksheet for Most
Dependents, as shown next).
Filled-in Example 1 for Joe
Filing Requirement Worksheet
for Most Dependents
| 1. |
Enter dependent's earned income
plus $250. |
$2,750 |
| 2. |
Minimum amount |
$700 |
| 3. |
Compare lines 1 and 2. Enter the
larger amount |
2,750 |
| 4. |
Enter the appropriate amount from
the following table |
4,400 |
| Marital Status |
Amount |
| Single |
$4,400 |
| Married |
$3,675 |
| 5. |
Compare lines 3 and 4. Enter the
smaller amount |
2,750 |
| 6. |
Enter the dependent's gross (total)
income |
2,700 |
| 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 $400
taxable interest income.
He must file a tax return because his total income of $2,900 ($400
interest plus $2,500 wages) is more than $2,750, the amount on line 5
of his filled-in worksheet (shown next).
Filled-in Example 2 for Joe
Filing Requirement Worksheet
for Most Dependents
| 1. |
Enter dependent's earned income
plus $250. |
$2,750 |
| 2. |
Minimum amount |
$700 |
| 3. |
Compare lines 1 and 2. Enter the
larger amount |
2,750 |
| 4. |
Enter the appropriate amount from
the following table |
4,400 |
| Marital Status |
Amount |
| Single |
$4,400 |
| Married |
$3,675 |
| 5. |
Compare lines 3 and 4. Enter the
smaller amount |
2,750 |
| 6. |
Enter the dependent's gross (total)
income |
2,900 |
| 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
$2,900 is not more than $3,850 (figured by filling in the Filing
Requirement Worksheet for Dependents Who Are 65 or Older and/or Blind,
as shown next).
Filled-in Example 3 for Joe
Filing Requirement Worksheet
for Dependents
Who Are 65 or Older
and/or Blind
| 1. |
Enter dependent's earned income
plus $250 |
$2,750 |
| 2. |
Minimum amount |
$700 |
| 3. |
Compare lines 1 and 2. Enter the
larger amount |
$2,750 |
| 4. |
Enter the appropriate amount from
the following table |
$4,400 |
| Marital Status |
Amount |
| Single |
$4,400 |
| Married |
$3,675 |
| 5. |
Compare lines 3 and 4. Enter the
smaller amount |
$2,750 |
| 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 |
$850 |
| 65 or older and blind |
$1,700 |
| 7. |
Add lines 5 and 6. Enter the total
|
$3,850 |
| 8. |
Enter the dependent's gross (total)
income |
$2,900 |
| If line 8 is more than line 7, the
dependent must file an income tax return. |
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 tax on tips not reported to his
or her employer,
- Uncollected social security and Medicare or railroad
retirement tax 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.
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 2000,
- 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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