2017 filing requirements for children and other dependents

If your parent or someone else can claim you as a dependent, filing requirements depend on your:

• Gross income
• Earned income
• Unearned income

You need to file a return if you’re a:

• Single dependent under age 65, not blind, and any of these apply:
  • Your unearned income was more than $1,050.
  • Your earned income was more than $6,300.
  • Your gross income was more than the larger of:
    • $1,050
    • Your earned income up to $5,950 plus $350
• Single dependent either age 65 or older, or under age 65 and blind, and any of these apply:
  • Your unearned income was more than $2,600.
  • Your earned income was more than $7,850.
  • Your gross income was more than the larger of:
    • $2,600
    • Your earned income up to $5,950 plus $350 and $1,550
• Single dependent age 65 or older, blind, and any of these apply:
  • Your unearned income was more than $4,150.
  • Your earned income was more than $9,400.
  • Your gross income was more than the larger of:
    • $4,150
    • Your earned income up to $5,950 plus $350 and $3,100

Other reasons you must file a return

• You must file if any of these conditions apply for 2015:
  • You owe any special taxes, including any of these:
  • Alternative Minimum Tax (AMT)
  • Additional tax on a qualified plan, including an IRA, or other tax-favored account ? However, if you’re filing only because you owe this tax, you can instead file Form 5329 by itself.
  • Household employment tax ? However, if you’re filing only because you owe this tax, you can instead file Schedule H by itself.
  • Social Security and Medicare tax on either of these:
    • Tips you didn’t report to your employer
    • Wages you received from an employer who didn’t withhold these taxes
  • Recapture of first-time homebuyer credit
  • Write-in taxes, including uncollected Social Security and Medicare or RRTA tax on these:
    • Tips you reported to your employer
    • Group term life insurance
    • Additional taxes on health savings accounts. To learn more, see instructions for Line 62.
  • Recapture taxes
• You (or your spouse, if filing jointly) received health saving account (HSA), Archer MSA, or Medicare Advantage MSA distributions.
• You had net earnings from self-employment of at least $400.
• You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from Social Security and Medicare taxes.
• Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through a marketplace. You ? or whoever enrolled you ? should have received Form 1095-A showing the amount of the advance payments.