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

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

If your gross income was $3,100 or more, you usually cannot be claimed as a dependent unless you were under age 19 or a student under age 24. For details, see Pub. 501 on the IRS web site (www.irs.gov).

Single dependents: Were you wither age 65 or older or blind?

- NO. You must file a return if any of the following apply:

• Your unearned income was over $800.
• Your earned income was over $4,850
• Your gross income was more than the larger of
• $800 or
• Your earned income (up to $4,600) plus $250

- YES. You must file a return if any of the following apply:

• Your unearned income was over $2,000 ($3,200 if 65 or older and blind).
• Your earned income was over $6,050 ($7,250 if 65 or older and blind).
• Your gross income was more than the larger of
• $800 PLUS $1,200 ($2,400 if 65 or older and blind)
• Your earned income (up to $4,600) plus $250 PLUS $1,200 ($2,400 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:

• Your unearned income was over $800.
• Your earned income was over $4,850
• 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 -
• $800 or
• Your earned income (up to $3,425) plus $250

- YES. You must file a return if any of the following apply:

• Your unearned income was over $1,750 ($2,700 if 65 or older and blind).
• Your earned income was over $5,800 ($6,750 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
• $800 PLUS $950 ($1,900 if 65 or older and blind)
• Your earned income (up to $4,600) plus $250 PLUS $950 ($1,900 if 65 or older and blind).