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Children Filing Taxes

Below is the federal income tax filing requirements for children filing taxes and other dependents filing taxes. If a child's parent or someone else can claim the child as a dependent, the child may still need to file a federal income tax return.

The first thing to do is to establish if the child or dependent is single or married.

Single child or dependent

Is the dependent 65 or older or blind?

If no. Then the child or dependent must file federal income tax return if any of the following apply:

  • Unearned income was over $850
  • Earned income was over $5,350
  • Gross income was more than:

Children Filing Taxes

If yes. Then the child or dependent must file federal income tax return if any of the following apply:

  • Unearned income was over $2,150 ($3,450 if 65 or older AND blind)
  • Earned income was over $6,650 ($7,950 if 65 or older AND blind)
  • Gross income was more than:

Children filing taxes

Married child or married dependent

Is the child or dependent 65 or older or blind?

If no. Then the child or dependent must file federal income tax return if any of the following apply:

  • Unearned income was over $850
  • Earned income was over $5,350
  • Gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Gross income was more than:

Children Filing Taxes

If yes. Then the child or dependent must file federal income tax return if any of the following apply:

  • Unearned income was over $1,900($2,950 if 65 or older AND blind)
  • Earned income was over $6,400 ($7,450 if 65 or older AND blind)
  • Gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Gross income was more than:

Children filing taxes

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