2015 Filing Requirements

2015 Filing Requirements for Dependents

If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return.

 In this table, unearned income includes 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. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
If your gross income was $4,000 or more, you usually can’t be claimed as a dependent unless you are a qualifying child.
Single dependents—Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.

  1. Your unearned income was more than $1,050.
  2. Your earned income was more than $6,300.
  3. Your gross income was more than the larger of—
    1. $1,050, or
    2. Your earned income (up to $5,950) plus $350.
Yes. You must file a return if any of the following apply.

  1. Your unearned income was more than $2,600 ($4,150 if 65 or older and blind).
  2. Your earned income was more than $7,850 ($9,400 if 65 or older and blind).
  3. Your gross income was more than the larger of—
    1. $2,600 ($4,150 if 65 or older and blind), or
    2. Your earned income (up to $5,950) plus $1,900 ($3,450 if 65 or older and blind).
Married dependents—Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.

  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $1,050.
  3. Your earned income was more than $6,300.
  4. Your gross income was more than the larger of—
    1. $1,050, or
    2. Your earned income (up to $5,950) plus $350.
Yes. You must file a return if any of the following apply.

  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $2,300 ($3,550 if 65 or older and blind).
  3. Your earned income was more than $7,550 ($8,800 if 65 or older and blind).
  4. Your gross income was more than the larger of—
    1. $2,300 ($3,550 if 65 or older and blind), or
    2. Your earned income (up to $5,950) plus $1,600 ($2,850 if 65 or older and blind).

Election to report child’s unearned income on parent’s return.    You may be able to include your child’s interest and dividend income on your tax return. If you do this, your child won’t have to file a return. To make this election, all of the following conditions must be met.

  • Your child was under age 19 (or under age 24 if a student) at the end of 2015. (A child born on January 1, 1997, is considered to be age 19 at the end of 2015; you can’t make the election for this child unless the child was a student. Similarly, a child born on January 1, 1992, is considered to be age 24 at the end of 2015; you can’t make the election for this child.)
  • Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
  • The interest and dividend income was less than $10,500.
  • Your child is required to file a return for 2015 unless you make this election.
  • Your child doesn’t file a joint return for 2015.
  • No estimated tax payment was made for 2015 and no 2014 overpayment was applied to 2015 under your child’s name and social security number.
  • No federal income tax was withheld from your child’s income under the backup withholding rules.
  • You are the parent whose return must be used when making the election to report your child’s unearned income