Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 9
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107 Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if
someone can claim you as a dependent.)
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. 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.
Single 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 $1,050.
Your earned income was over $6,350.
Your gross income was more than the larger of—
$1,050, or
Your earned income (up to $6,000) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,600 ($4,150 if 65 or older and blind).
Your earned income was over $7,900 ($9,450 if 65 or older and blind).
Your gross income was more than the larger of—
$2,600 ($4,150 if 65 or older and blind), or
Your earned income (up to $6,000) 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.
Your unearned income was over $1,050.
Your earned income was over $6,350.
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—
$1,050, or
Your earned income (up to $6,000) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,300 ($3,550 if 65 or older and blind).
Your earned income was over $7,600 ($8,850 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—
$2,300 ($3,550 if 65 or older and blind), or
Your earned income (up to $6,000) plus $1,600 ($2,850 if 65 or older and blind).
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