IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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“Y our unearned income was more than $2,950 ($4,550 if 65 or older and blind).”
This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file, who should file, what filing status to use, who qualifies as a dependent, and the amount of the standard deduction. Who Must File explains who must file an income tax return. If you have little or no gross income, reading this section will help you decide if you have to file a return.
Who Should File helps you decide if you should file a return, even if you aren’t required to do so.
Filing Status helps you determine which filing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate.
Dependents explains the difference between a qualifying child and a qualifying relative. Other topics include the SSN requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Standard Deduction gives the rules and dollar amounts for the standard deduction —a benefit for taxpayers who don’t itemize their deductions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, the enhanced deduction for seniors, as well as special rules that limit the standard deduction available to dependents. In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. How To Get Tax Help explains how to get tax help from the IRS.
This publication is for U.S. citizens and resident aliens only. If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens. The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Pub. 519. Nonresident aliens. If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U.S. citizens. See Pub. 519. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Getting answers to your tax questions.
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed.
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