IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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2025 Filing Requirements for Dependents See Dependents to find out if you are a dependent. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. In this table, 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. CAUTION !
If your gross income was $5,200 or more, you usually can’t be claimed as a dependent unless you are a qualifying child. For details, see Dependents.
Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply.
1. Your unearned income was more than $1,350.
2. Your earned income was more than $15,750.
3. Your gross income was more than the larger of: a. $1,350, or b. Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply.
1. Your unearned income was more than $3,350 ($5,350 if 65 or older and blind).
2. Your earned income was more than $17,750 ($19,750 if 65 or older and blind).
3. Your gross income was more than the larger of: a. $3,350 ($5,350 if 65 or older and blind), or b. Your earned income (up to $15,300) plus $2,450 ($4,450 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.
1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
2. Your unearned income was more than $1,350.
3. Your earned income was more than $15,750.
4. Your gross income was more than the larger of: a. $1,350, or b. Your earned income (up to $15,300) plus $450. Yes. You must file a return if any of the following apply.
1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
2. Your unearned income was more than $2,950 ($4,550 if 65 or older and blind).
3. Your earned income was more than $17,350 ($18,950 if 65 or older and blind).
4. Your gross income was more than the larger of: a. $2,950 ($4,550 if 65 or older and blind), or b. Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind). Table 2. 4 Publication 501 (2025)
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