How to Determine if a Dependent Has to File a Tax Return

A dependent is required to file a federal return for the 2000 tax year after reaching certain threshold income levels.

Difficulty: Moderately Easy

Instructions

Things You'll Need:

• IRS Forms
• Financial Calculator
• Paper And Pencils

Married Dependents

1. Verify that you are a dependent of someone other than your spouse.

2. File a federal return if your gross income was more than $5 and your spouse itemizes deductions on a separate return.

3. File a federal return if your gross income was more than $3675, your unearned income was $250 or less, and your spouse did not itemize deductions on a separate return. Add $850 if aged 65 or over. Add $850 if blind.

4. File a federal return if your gross income was more than $700, your unearned income was more than $250, and your spouse did not itemize deductions on a separate return. Add $850 if aged 65 or over. Add $850 if blind.

5. File a federal return if you earned $400 or more from self-employment; received advance earned income payments from your employer; or earned $108.28 or more from a religious organization that does not pay Social Security taxes.

6. File a federal return if you owe other taxes. The most common are taxes on unreported tips and taxes on early withdrawal of retirement funds or IRAs.

Unmarried Dependents

7. Verify that you are a dependent of someone.

8. File a federal return if your gross income was more than $4400 and your unearned income was $250 or less. Add $1100 if aged 65 or over. Add $1100 if blind.

9. File a federal return if your gross income was more than $700 and your unearned income was more than $250. Add $1100 if aged 65 or over. Add $1100 if blind.

10. File a federal return if you earned $400 or more from self-employment; received advance earned income payments from your employer; or earned $108.28 or more from a religious organization that does not pay Social Security taxes.

11. File a federal return if you owe other taxes. The most common are taxes on unreported tips and taxes on early withdrawal of retirement funds or IRAs.

Tips & Warnings

• Even if you're not required to file a tax return, you'll need to file in order to get a refund of withholding taxes.
• States generally have higher thresholds for filing; you might not need to file your state return even though you must file a federal return.