Filing Tests for Dependents: 2012 Returns

The income threshold for filing a tax return is generally lower for an individual who may be claimed as a dependent than for a nondependent. You are a “dependent” if you are the qualifying child or qualifying relative of another taxpayer, and the other tests for dependents at 21.1 are met.

If, under the tests at 21.1, you may be claimed as a dependent by someone else, use the chart on this page to determine if you must file a 2012 return. Include as unearned income taxable interest and dividends, capital gains, pensions, annuities, unemployment compensation, taxable Social Security benefits, and distributions of unearned income from a trust. Earned income includes wages, tips, self-employment income, and taxable scholarships or fellowships (Chapter 33). Gross income is the total of unearned and earned income.

Filing Instruction

File for Refund of Withholdings

Even if you are not required to file a return under the income tests on this page, you should file to obtain a refund of federal tax withholdings.

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For married dependents, the filing requirements in the chart assume that the dependent is filing a separate return and not a joint return (Chapter 1). Generally, a married person who files a joint return may not be claimed as a dependent by a third party who provides support.

If you are the parent of a dependent child who had only investment income subject to the “kiddie tax” (24.3), you may elect to report the child’s income on your own return for 2012 instead of filing a separate return for the child; see 24.5 for the election rules.

For purposes of the following chart, a person is treated as being age 65 (or older) if his or her 65th birthday is on or before January 1, 2013. Blindness is determined as of December 31, 2012.

File a Return for 2012 If You Are a—

Single dependent. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

• Your unearned income was over $950.
• Your earned income was over $5,950.
• Your gross income was more than the larger of—
  • $950, or
  • Your earned income (up to $5,650) plus $300.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
• Your earned income was over $7,400 ($8,850 if 65 or older and blind).
• Your gross income was more than the larger of—
  • $2,400 ($3,850 if 65 or older and blind), or
  • Your earned income (up to $5,650) plus $1,750 ($3,200 if 65 or older and blind).

Married dependent. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

• Your unearned income was over $950.
• Your earned income was over $5,950.
• 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—
  • $950, or
  • Your earned income (up to $5,650) plus $300.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
• Your earned income was over $7,100 ($8,250 if 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 the larger of—
  • $2,100 ($3,250 if 65 or older and blind), or
  • Your earned income (up to $5,650) plus $1,450 ($2,600 if 65 or older and blind).

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