Tax Filing Requirement (Dependents)

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

2023 filing requirements for dependents under 65 and who are not married

• Earned income of more than $13,850.

• Unearned income of more than $1,250 (like from investments or trusts).

Below this threshold, 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.