2007 Tax Filing Requirements For Dependents

If your parents or anyone else can claim you as a dependent, and any of the situations below apply to you, you must file a return.

Earned income includes salaries, wages, tips, and professional fees. It also
includes taxable scholarship and fellowship grants. Unearned income includes investment-type income such as taxable interest,ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Gross income is the total of your earned and unearned income.

Single dependents-Are you age 65 or older or blind?

If the answer is no, you must file a return if any of the following apply.

• Your unearned income was more than $850.
• Your earned income was more than $5,350.
• Your gross income was more than the larger of:
• $850, or
• Your earned income (up to $5,050) plus $300.

If The answer is yes, you must file a return if any of the following apply.

• Your unearned income was more than $2,150, or $3,450 if 65 or older and blind.
• Your earned income was more than $6,650, or $7,950 if 65 or older and blind.
• Your gross income was more than $1,300, or $2,600 if 65 or older and blind,
plus the larger of:
• $850, or
• Your earned income (up to $5,050) plus $300.

Married dependents—are you age 65 or older or blind?

If the answer is no, you must file a return if any of the following apply.

• Your unearned income was more than $850.
• Your earned income was more than $5,350.
• Your gross income was at least $5 and your spouse files a separate return and
itemizes deductions.
• Your gross income was more than the larger of:
• $850, or
• Your earned income (up to $5,050) plus $300.

If the answer is yes, you must file a return if any of the following apply.

• Your unearned income was more than $1,900, or $2,950 if you are 65 or older and blind.
• Your earned income was more than $6,400, or $7,450 if you are 65 or older and blind.
• Your gross income was at least $5 and your spouse files a separate return and
itemizes deductions.
• Your gross income was more than $1,050, or $2,100 if 65 or older and blind
plus the larger of:
• $850, or
• Your earned income (up to $5,050) plus $300.


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Tim Watson is a tax preparer during the tax season. Do you need to learn even more about taxes? Here is a great guide U.S. Master Tax Guide . Need a break? Take a look at my Christmas Page . You may use this as is provided the resource box stays intact.