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Tax Filing Requirements for Dependents

Different tax filing requirements exist for dependents. That means if a taxpayer can be claimed as someone else's dependent, then they are subject to different tax filing requirements from ones previously discusses.

The tax filing requirements for dependents are based on:

  1. Gross income
  2. Earned income
  3. Unearned income
  4. Marital status
  5. Age
  6. Blindness
If a dependent child meets the tax filing requirements, does he or she need to file tax return?

Yes. If a dependent child meets the tax filing requirements, he or she is responsible for filing his or her own tax return as well as paying any tax due. The IRS Publication 929 called Tax Rules for Children and Dependents contains information about tax filing requirements for dependents as well as a worksheet. The table below can be found in the IRS tax publication 17 and it shows if a dependent needs to file a tax return. Table 1-3 outlines other situations when a taxpayer must file a tax return.

Tax Filing Requirements for Dependents


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