Tax Filing Requirement (Dependents)

The minimum amount or threshold of income requiring a dependent to file a federal tax return.

2026 filing requirements for dependents under 65 and who are not married

• Earned income of more than $16,100.

• Unearned income of more than $1,350 (like from investments or trusts).

• It gets really confusing if you have both earned and unearned income. In that case, the IRS does not use the $16,100 rule and instead switches to a much stricter set of rules. If you fall into this situation best consult a professional or start reading IRS bulletins.

♦ If you are below the threshold to file taxes, you may still want to file a return to recover any taxes that were withheld.

Different thresholds apply for dependents who are 65 or older or blind, or who have both earned income (like wages, salaries, and tips) and unearned income.

♦ You must include on your Marketplace application income for any dependent required to file a tax return.

Taxpayers who are not dependents have other filing thresholds.