Publication 501 - Exemptions, Standard Deduction, And Filing Information

Table 2. 2009 Filing Requirements for Dependents

Child’s earnings. Amounts a child earns by

performing services are his or her gross income.

See

Exemptions for Dependents

to find out if you are a dependent.

This is true even if under local law the child’s

parents have the right to the earnings and may

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

actually have received them. If the child does not

if you must file a return.

pay the tax due on this income, the parent is

In this table, unearned income includes taxable interest, ordinary dividends, and

liable for the tax.

capital gain distributions. It also includes unemployment compensation, taxable

Unearned income. This is income such as

social security benefits, pensions, annuities, and distributions of unearned income

interest, dividends, and capital gains. Trust dis-

from a trust. Earned income includes salaries, wages, tips, professional fees, and

tributions of interest, dividends, capital gains,

taxable scholarship and fellowship grants. Gross income is the total of your unearned

and survivor annuities are considered unearned

and earned income.

income also.

Caution. If your gross income was $3,650 or more, you usually cannot be claimed

Election to report child’s unearned income

as a dependent unless you are a qualifying child. For details, see

Exemptions for

on parent’s return.

You may be able to in-

Dependents.

clude your child’s interest and dividend income

on your tax return. If you choose to do this, your

Single dependents — Were you either age 65 or older or blind?

child will not have to file a return. However, all of

No. You must file a return if any of the following apply.

the following conditions must be met.

•

1. Your unearned income was more than $950.

Your child was under age 19 (or under

age 24 if a full-time student). (A child born

2. Your earned income was more than $5,700.

on January 1, 1991, is considered to be

3. Your gross income was more than the larger of —

age 19 at the end of 2009; you cannot

a. $950, or

make the election for this child unless the

b. Your earned income (up to $5,400) plus $300.

child was a full-time student. Similarly, a

child born on January 1, 1986, is consid-

ered to be age 24 at the end of 2009; you

Yes. You must file a return if any of the following apply.

cannot make the election for this child.)

1. Your unearned income was more than $2,350 ($3,750 if 65 or older and

•

Your child had gross income only from in-

blind).

terest and dividends (including capital gain

2. Your earned income was more than $7,100 ($8,500 if 65 or older and

distributions and Alaska Permanent Fund

blind).

dividends).

3. Your gross income was more than the larger of –

•

The interest and dividend income was less

a. $2,350 ($3,750 if 65 or older and blind), or

than $9,500.

b. Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older

•

Your child is required to file a return for

and blind).

2009 unless you make this election.

•

Your child does not file a joint return for

2009.

Married dependents — Were you either age 65 or older or blind?

No. You must file a return if any of the following apply.

•

No estimated tax payment was made for

2009 and no 2008 overpayment was ap-

1. Your gross income was at least $5 and your spouse files a separate

plied to 2009 under your child’s name and

return and itemizes deductions.

social security number.

2. Your unearned income was more than $950.

•

No federal income tax was withheld from

3. Your earned income was more than $5,700.

your child’s income under the backup with-

4. Your gross income was more than the larger of —

holding rules.

a. $950, or

•

You are the parent whose return must be

b. Your earned income (up to $5,400) plus $300.

used when making the election to report

your child’s unearned income.

Yes. You must file a return if any of the following apply.

For more information, see Form 8814 and

1. Your gross income was at least $5 and your spouse files a separate

Parent’s Election To Report Child’s Interest and

return and itemizes deductions.

Dividends in Publication 929.

2. Your unearned income was more than $2,050 ($3,150 if 65 or older and

blind).

Other Situations

3. Your earned income was more than $6,800 ($7,900 if 65 or older and

blind).

You may have to file a tax return even if your

4. Your gross income was more than the larger of –

gross income is less than the amount shown in

Table 1

Table 2

for your filing status. See

a. $2,050 ($3,150 if 65 or older and blind), or

Table 3

for those other situations when you must

b. Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older

file.

and blind).

Who Should File

2. You made estimated tax payments for the

3. You qualify for the making work pay credit

year or had any of your overpayment for

or the government retiree credit. See

Even if you do not have to file, you should file a

last year applied to this year’s estimated

Schedule M (Form 1040A or 1040).

tax return if you can get money back. For exam-

tax.

ple, you should file if one of the following applies.

4. You qualify for the earned income credit.

See Publication 596, Earned Income

1. You had income tax withheld from your

Credit (EIC), for more information.

pay.

Publication 501 (2009)

Page 4

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 4

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