Dependent

A child or other individual who can be claimed as a dependent on another person’s tax return must file a return if that individual’s income exceeds certain threshold amounts for earned or unearned income.

With respect to a dependent child or other individual who is neither age 65 or older, or blind, at the end of 2011 and for whom a dependency exemption is allowable to another taxpayer, a return must be filed for the 2011 tax year if the individual has:

·    Over $950 of unearned income;

·    Over $5,800 of earned income; or

·    A total of unearned and earned income which exceeds the larger of $950 or earned income (up to $5,500) plus $300.

With respect to a dependent child or other individual who is either age 65 or older, or blind, at the end of 2011, and for whom a dependency exemption is allowed to another taxpayer, a return must be filed if the individual’s:

·    Earned income exceeds his or her maximum standard deduction amount;

·    Unearned income is in excess of the sum of $950 plus additional standard deduction amounts to which he or she is entitled; or

·    Gross income exceeds the total of earned income up to the regular standard deduction amount or $950, whichever is larger, plus the applicable additional standard deduction amounts.