Dependent Filing Requirements

Dependent Tax Return

by @omidarmin

Your dependent may be required to file a tax return if their income is within the IRS filing requirements. To determine if your dependent is required to file a return, use our FILEucator Tax Tool. Once you answer a few simple questions about your dependent's situation, you will find out if your dependent needs to file a tax return. It's that easy! If your dependent is required to file a tax return, you or your dependent can prepare and efile the return on eFile.com.

Dependent Considerations

If a person was born in or before 1994 and has low taxable income - below the standard deduction amount - it might be advantageous to prepare and e-File a tax return to possibly benefit from the Earned Income Tax Credit or EITC in form of a tax refund. 

Your dependent may be required to file a return if they have one or more of the following types of income:

  • Earned. This includes wages, salaries, tips and other amounts you received as pay for work you actually perform. Taxable scholarship and fellowship grants are also included as earned income. A list of possible forms taxable income could be reported.
  • Unearned income:Taxable interest, capital gains, and ordinary dividends, are examples of unearned income. Also considered unearned income are unemployment compensation, taxable social security benefits, pensions, annuities of unearned income from a trust, and capital gain distributions.
  • At any age, if you are a dependent on another person's tax return and you are filing your own tax return you standard deduction can not exceed the greater of $1,100 or the sum of $350 and your individual earned income. Sample 1: If your earned income was $700. Your standard deduction would be: $1,100 as the sum of $700 plus $350 is $1,050 thus less than $1,100. Sample 2: If your income was $3,200 you standard deduction would be: $3,550 as the sum of $3,200 plus $350 is $3,550 thus greater than $1,100. Learn more about who qualifies as a dependent.
  • Be aware that if you are under age 16 and have never filed a tax return, you cannot yet e-file your first year. You can prepare your return on efile.com, print it, and mail it to the IRS to file it. However, you will be able to e-file your return the following year. Your return is most likely free on eFile.com - should it not be free for any reason Contact us for promo code.
  • Use the FILEucator tool to quickly find out if you have to file a return.
  • Do IT Less Taxing!

Tax Year 2020

If you claim a dependent on your tax return, they may still be required to file an income tax return of their own. The 2020 Tax Year minimum income requirements for dependents are listed in the table below.

Marriage Status
Age
W-2 Income earned
Self-Employ. Income
Single
Less < 65
Over $12,400
and Blind: $14,050
Over $1,100 unearned*
Plus ≥ 65: Over $14,050
and Blind: $15,700
Over $2,750 unearned*
$400
Head of Household
Less < 65
Over $18,650
and Blind: $20,300
Over $1,100 unearned*
Plus ≥ 65: Over $20,300
or Blind: $21,950
Over $4,400 unearned*
Plus ≥ 65:
and Blind: Over $21,950
Over $4,400 unearned*
$400
Married**
Less < 65
Over $12,400 earned
Over $1,100 unearned*
Plus ≥ 65: Over $14,050
or Blind: $14,050
Over $2,400 unearned*
Plus ≥ 65: Over $14,050
and Blind: $15,700
Over $2,400 unearned*
At least $5 if spouse files separate return and itemizes deductions, or more than $3,700 unearned*
$400

*  Income that you did not earn by working, such as investment income or gifts. These rates need to be verified for tax year 2020.   ** You must file a return if your spouse files a separate return and itemizes deductions and your total income is $5 or more.

Tax Year 2019

If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. The requirements vary by filing status and age. The 2019 Tax Year minimum income requirements for dependents are listed in the table below.

Marriage Status
Age
Minimum Income Requirement
Minimum Self-Employment Income Requirement
Single
Under 65 (and not blind)
More than $12,200 earned (or more than $1,100 unearned*)
$400
Single
65 or older OR blind
More than $13,850 earned (or more than $2,750 unearned)
$400
Single
65 or older AND blind
More than $15,500 earned (or more than $4,400 unearned)
$400
Married**
Under 65 (and not blind)
More than $12,200 earned (or more than $1,100 unearned)
$400
Married**
65 or older OR blind
More than $13,500 earned (at least $5 if spouse files separate return and itemizes deductions) (or more than $2,400 unearned)
$400
Married**
65 or older AND blind
More than $14,800 earned (at least $5 if spouse files separate return and itemizes deductions) (or more than $3,700 unearned)
$400

* Income that you did not earn by working, such as investment income or gifts.

** You must file a return if your spouse files a separate return and itemizes deductions and your total income is $5 or more.

If you have a dependent child who earned income by performing services, this income is included in your dependent's gross income and must be reported on his or her individual tax return. This is true even if a local law states that a child's parent has the right the claim the earnings and even received the earnings because of this ruling.

Please be aware that you should NOT include your dependent's income as income on your own tax return. Your dependent has to report their income on their own tax return. In addition, your dependent needs to check a box on his or her own tax return to report that he or she can be claimed as a dependent on somebody else's tax return. If your dependent fails to do this, it might cause the IRS to reject your return when you attempt to efile it.

Dependent Has No Income

Your dependent might need to file a return if one of the special reasons to file a tax return applies to them. For example, if they bought health insurance from the Marketplace, they need to file a return in order to claim the refundable Premium Tax Credit.

Your dependent can file a return if they want to, even if they do not have to. If it is possible that they will receive a refund, they should file a return in order to claim the refund. If your dependent wants to find out if they will be getting a refund or will owe taxes, they can use our Free Tax Calculator. Once they enter their tax information (income, tax withheld, tax credits/deductions, etc), the calculator will provide an accurate estimate. However, the best way to determine whether or not they will receive a refund is to start preparing a tax return on eFile.com, where the calculations will be 100% correct.

Start Your Tax Return Now!

Your student may need to file a return if they meet the IRS filing requirements. Even if they are not required to file, they may want to file a return in order to claim a refundable tax credit (i.e. American Opportunity Credit).

Be aware that if your dependent is under 16 years old and this is their first time filing a tax return, they cannot efile their return. They can still prepare their return on eFile.com, print it, and mail it to the IRS to file it. They will be able to efile their tax return the following year.

Dependent Cannot File Due to Age

If your dependent child must file a tax return, but cannot because of their age or other reason, you, a guardian, or other person who is legally responsible for the child must file the return on the child's behalf. The person must also sign the child's name on the return if the child cannot sign it, followed by "By [your signature], parent for minor child." In addition, if your child owes tax on their income, you (or the child's guardian) are responsible for paying the owed tax.

Dividend and Interest Income From Dependent

You may be able to include your dependent child's dividend and interest income on your tax return. If you report this income on your return, your child will not have to file their own tax return. All of the following conditions must be met before you can claim your child's interest and dividend income on your return:

  • Your child is under age 19 (or under age 24 if a he or she is a student) at the end of the Tax Year.

  • Your child's gross income is only from dividends and interest (including capital gain distributions and Alaska Permanent Fund dividends).
  • The dividend and interest income was less than $10,500

  • Your child is required to file a tax return unless you meet the requirements to file your own return with your child's income.
  • Your child does not file a joint tax return.

  • No estimated tax payments were submitted for the current Tax Year and no overpayment for the previous Tax Year were applied for the current Tax Year under your child's name and Social Security number.
  • You must be the parent whose tax return is used when reporting your child's income.

  • No federal backup withholding tax was withheld from your child's income.

Backup Withholding

Usually, backup withholding applies to most types of payments reported on Form 1099. These payments include:

  • Interest payments (reported on Form 1099-INT)
  • Dividends (reported on Form 1099-DIV)
  • Patronage dividends (reported on Form 1099-PATR, but only if at least half the payment is in money)
  • Rents, profits, or other gains (reported on Form 1099-MISC)
  • Commissions, fees, or other payment for independent contractor work (reported on 1099-MISC)
  • Payments by brokers (reported on Form 1099-B)
  • Payments by fishing boat operators (reported on Form 1099-MISC, but only the money part and it should represent a share of the proceeds of the catch)
  • Royalty payments (reported on Form 1099-MISC)
  • Gambling winnings (reported on Form W-2G)

Backup withholding generally does not apply to other payments reported on Form 1099-MISC (other than royalty payments and payments by fishing boat operators) unless at least one of the following three situations applies:

  • The amount received from any payer is $600 or more
  • The payer had to give you a Form 1099 for the previous Tax Year
  • The payer made payments to you last year that were subject to backup withholding
  • The amount is less than $10 (neither a Form 1099 nor backup withholding is required)

Filing a Return For A Young Child/Relative

In order to decide if your dependent should file a return on their own or with you, we recommend that you use our FILEucator tool to find out. Then, you can use our DEPENDucator tax tool to see if you can claim your child or relative as as dependent. Finally, use the results from both tools (as well as review the IRS tax return filing requirements) to decide the best way to file based on your situation.

Your dependent can prepare and efile their tax return on eFile.com. We will determine the correct forms based on their answers to simple tax questions. We will then prepare their return and double-check for accuracy and missing information.

Start Your Tax Return Now!

Before they start preparing their return your dependent will need copies of their W-2, 1099-MISC, or other tax forms from their employer.

Related Information on Dependents and Tax Returns

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