IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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“Dependents A person who is a dependent may still have to file a return. It depends on the person’s earned income, unearned income, and gross income.”
Future developments. Information about any future developments affecting Pub. 501 (such as legislation enacted after we release it) will be posted at IRS.gov/Pub501.
Taxpayer identification number for aliens. If you are a nonresident or resident alien and you don’t have and aren’t eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Your spouse may also need an ITIN if your spouse doesn’t have and isn’t eligible to get an SSN. See Form W -7, Application for IRS Individual Taxpayer Identification Number. Also see Social Security Numbers (SSNs) for Dependents, later. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1 -800-843-5678) if you recognize a child.
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